GST on overseas online purchases: checkout, delivery, refunds

GST on online purchases in Singapore from overseas sellers depends on three things: whether the seller is registered for GST in Singapore, whether the goods are worth S$400 or less, and whether the parcel comes by air or post rather than by sea or land. For an item with a sales value of S$400 or less (before freight) sent by air or post, a GST-registered seller charges 9% GST at checkout, and you should not be charged again at delivery if the seller passes its GST details to the courier. In other cases Singapore Customs collects GST at delivery through your courier or SingPost: on an air or post order whose total with freight and insurance is above S$400, and on any sea or land order. An air or post order of S$400 or less in total from an unregistered seller attracts no GST.

That is how IRAS sets out the rules for overseas sellers. It matters before 11.11 (Wednesday 11 November 2026) because vouchers, freight and exchange rates can move one parcel from one side of the S$400 line to the other. This is general information, not tax advice, and covers physical goods only: IRAS treats downloads and subscriptions as remote services under a separate rule.

Do I pay GST at checkout, at delivery or not at all?

IRAS’s page on GST on imported low-value goods sets out four situations. “Registered” means registered for GST in Singapore.

1. Registered seller, item with a sales value of S$400 or less, by air or post: GST at checkout. IRAS says a registered seller shows a GST-inclusive price at checkout, and the GST may be charged separately or absorbed by the seller. Nothing at delivery, provided the seller gave the courier its GST details in time.
2. Seller not registered, by air or post: nothing at checkout. At delivery, GST only if the total value including freight and insurance (the “CIF” value) is more than S$400.
3. By air or post, goods worth more than S$400, any seller: nothing at checkout. GST at delivery on the full value, not just the part above S$400.
4. By sea or land, any value, any seller: GST at delivery. IRAS’s importing page says import relief is not given for goods that arrive by sea or land.

For cases 3 and 4, IRAS notes exceptions where the supplier collects import GST in advance at the point of sale and passes it to the courier for payment to Singapore Customs.

“At delivery” means GST paid to Singapore Customs through your courier (for sea, land or air) or through SingPost (for items sent by post). Intoxicating liquor and tobacco are excluded from import relief and, under IRAS’s seller guide, from the low-value goods rules, so this article does not cover them.

Who counts as “the seller”? IRAS’s e-commerce page says a marketplace operator or a redeliverer can be regarded as the supplier of low-value goods. IRAS’s seller guide describes redeliverers as “ship for me” and “buy for me” forwarding services, and says a marketplace operator regarded as the supplier charges GST on all such goods sold through it, whether or not the individual sellers are registered. Both qualify only when the guide’s conditions are met. Our inference: the registration to check may be the platform’s or forwarder’s, not the shop’s. IRAS points to its GST Registered Business Search.

How much GST is it? Three worked totals

GST is charged at 9%. The first and third totals are IRAS’s examples from the low-value goods page. The second applies IRAS’s formula to the first example’s order, because IRAS prints no amount for it.

• Registered seller, by air: sneakers at S$390 plus S$35 for transport and insurance come to S$425. GST at 9% is S$38.25, so you pay S$463.25 at checkout. IRAS’s example says nothing more is due at import because the seller gives the courier its GST registration number and confirmation that GST has been paid.
• Same order, seller not registered: no GST at checkout. The CIF value of S$425 is over S$400, so the courier pays GST to Customs on your behalf and recovers it from you (IRAS’s Example 4a, which states no amount). Its importing page gives the formula as 9% of the total CIF value plus any customs duties (its example: S$450 goods, S$50 freight and insurance and S$50 duty give S$49.50). Our arithmetic, not an IRAS figure, and assuming no customs duty because IRAS’s example mentions none: 9% of S$425 is S$38.25, the same GST as in the registered-seller case but collected at delivery through the courier.
• GST-registered forwarder: sneakers at S$300 plus S$15 in shipping and administrative fees come to S$315. GST is S$28.35, because the forwarder charges GST on its own fees as well as on the goods.

Why can one parcel be taxed twice?

The S$400 line is applied twice, on different numbers. A registered seller tests the item’s sales value: the price of the goods, leaving out separately charged freight and insurance, GST and duty. Customs tests the CIF value, which includes freight and insurance. The same S$390 sneakers pass the first test and fail the second once S$35 of freight is added.

IRAS’s seller guide describes this case (its paragraph 8.2.4 and Example 10). To prevent it, the seller’s GST registration number and information showing GST has been paid must reach the courier, or appear on the postal parcel, in the way the guide sets out. If that information is not provided in time, or is missed, Customs treats the goods as an import for which GST is payable. Four things can move an order across the line:

• Freight: a dress listed at S$420, of which S$25 is a separate transport and insurance charge, has a sales value of S$395, so a registered seller charges GST on it as low-value goods (IRAS’s Example 1). Its total with freight is still S$420, above S$400 (our arithmetic). A seller may instead elect to test the line on the import value, which includes freight (IRAS’s Example 1b), so two sellers could treat similar baskets differently (our inference).
• Several items: IRAS’s default for a registered seller is to test each item, not the parcel: five shirts at S$90 each, excluding S$60 air transport, each carry GST even though the order is over S$400. The seller guide lets a seller that meets its conditions elect to apply S$400 per consignment instead (its Example 22: a S$350 suit and a S$190 shirt in one consignment carry no GST at checkout, and the transporter pays GST at the border), and lists several items shipped as one consignment as a cause of double taxation. A footnote says goods for the same importer arriving on the same flight count as one consignment, following Customs’ guidelines on total CIF value. The importing page does not say how items in one parcel are counted, so ask the courier.
• Currency: in IRAS’s example a bag is worth S$398 at the order and S$402 at importation. From an unregistered seller, the S$402 triggers GST at import. From a registered seller, the seller guide (its Example 9) says Customs may collect GST at the border because the value is above S$400, so the same bag could be taxed twice.
• Vouchers: under the seller guide, a discount that the seller (or a marketplace regarded as the seller) bears itself lowers the sales value. Where a bank funds the discount and reimburses the seller, the sales value is worked out on the price before the discount. Our inference: checkout may not show which applied, so treat an order priced near S$400 as one that could land on either side.

What if I was charged GST twice on one order?

IRAS says GST should generally be charged only once on a purchase. If you paid at checkout and were asked again at delivery, IRAS’s explanation is that the courier did not receive the seller’s GST details in time. Its route is to claim the refund from the seller:

1. Keep proof that you paid import GST: a tax invoice or permit notification from the air express courier (IRAS names Federal Express, UPS and DHL Express), an in-payment permit from Singapore Customs handed over by the courier, or a SingPost GST payment receipt.
2. Keep proof that the seller charged GST (the commercial invoice, an order email or an order form), the shipping document such as the delivery note, and evidence of payment such as a card statement.
3. Ask the seller for a refund and send the documents. IRAS says suppliers are required to refund a customer who paid GST twice.
4. If the seller refuses, ask your courier to submit a refund claim to Singapore Customs for you, with evidence that you asked and were refused plus the documents above.

IRAS’s importing page lists separate refund routes, through the courier, Singapore Post or Singapore Customs depending on how the goods came, for GST overpaid through incorrect values, missing items or faulty goods. IRAS’s low-value goods page also lists charging GST when the seller is not registered, or on goods that are not low-value goods, as wrong practices. It advises approaching the supplier first and links a form for reporting them to IRAS. Its table separately notes that some suppliers collect import GST in advance (cases 3 and 4 above), so ask the seller what a charge covers.

How do I tell a genuine GST charge from a scam message?

IRAS says that neither it nor Singapore Customs asks for GST on online purchases by SMS, email or WhatsApp, or asks for personal details through email or unsecured links. If you receive such a message, do not respond or click any link. IRAS takes reports on 1800 356 8300 (Monday to Friday, 8:00am to 5:00pm, except public holidays); if you lost money or data, call the police on 1800 255 0000.

By IRAS’s description, import GST is paid to Singapore Customs through your courier or SingPost. Our suggestion, not IRAS’s: match any request to an order you placed and a parcel in transit, and confirm it through the courier’s own channel. Our guide to online shopping scams covers the wider checks.

What to check before you order from overseas

Copy this list into your notes before an 11.11 basket, and reopen IRAS’s low-value goods page (last updated 10 August 2026) and importing page (2 June 2026) first in case a rule has changed. TBYB’s GST overseas purchase calculator works through the same four cases from the figures you enter; it is arithmetic on the rules above, not tax advice, and it does not model a seller’s elections.

• Is the seller, marketplace or forwarder registered for GST in Singapore?
• What is each item’s price before freight and after any seller-funded voucher, and is it S$400 or less?
• Will it arrive by air or post, or by sea or land?
• What is the total with freight and insurance? If it is above S$400 and the seller is not registered, expect GST at 9% of that total plus any customs duties at delivery.
• Does checkout show a GST-inclusive price? IRAS says registered sellers show one at checkout. Screenshot it and save the order email, as in our checklist of details to save before you pay.
• Keep every delivery document: courier invoice or permit notification, in-payment permit, SingPost receipt, delivery note, card statement.
• Ask the courier what else it charges. IRAS sets out the tax, not courier fees, and we have not verified any.

For the rest of the checkout total, see our year-end sales price check, the 11.11 dates and price log and more guides on comparing. Bringing goods home in your luggage follows different rules.

Common questions