Free tool · checked 3 October 2026

GST on overseas purchases: the S$400 rule calculator

Enter the value of the goods, freight and insurance, how they travel and whether the seller is registered for GST. The tool shows whether, on IRAS’s rules, GST is charged by the seller or due at import, and the amount where IRAS’s pages give a way to work it out.

Value of the goods (S$)Freight, insurance and postage (S$)Customs duty, if any (S$)

Goods value means the price of the goods before freight, insurance, GST and duty. For a registered seller, IRAS’s default is to test each item separately, so enter one item at a time. For import GST the tool treats what you enter as one consignment. The starting figures are IRAS’s own sneakers example.

How will it travel? By air or post By sea or land

Is the seller registered for GST in Singapore? Yes, registered No, not registered I do not know: show both answers

IRAS’s examples treat a registered marketplace operator or forwarder as the seller that charges GST, so check the business that sells to you.

If the seller is registered for GST in Singapore

GST is charged by the seller at checkout, and none is due at import if the seller passes its GST details to the courier.

GST at 9% (our arithmetic, following IRAS’s Example 4: GST on goods plus freight and insurance): S$38.25

Sales value (goods only): S$390.00, which is S$400.00 or less, so the goods count as low-value goods.
GST = 9% × (S$390.00 + S$35.00) = S$38.25
Goods + freight and insurance + GST = S$463.25

IRAS says a registered seller shows a GST-inclusive price at checkout, and the GST may be charged separately or absorbed by the seller.

IRAS tests each item’s sales value separately (its Example 2: five shirts at S$90 each all carry GST, although the order is over S$400). For several items, enter one item at a time. IRAS’s consumer pages do not say how to share freight between items.

IRAS’s seller guide lets a seller elect to test the S$400 on the import value including freight or, if it meets further conditions, per consignment. This tool models neither election, so a seller’s checkout may differ from this result: your checkout total is the figure to rely on.

With freight the total is S$425.00, above S$400.00. IRAS says you should not pay GST again at import if the seller gave the courier its GST details in time. If it did not, Customs treats the goods as a standard import and you may have to pay import GST, then ask the seller for a refund.

IRAS’s pages state no rounding rule; the tool rounds GST to the nearest cent, half a cent up.

Courier or postal handling fees are outside this tool, and IRAS’s pages do not give any.

If the seller is not registered for GST

GST is due at import: paid to Singapore Customs through your courier or SingPost, not charged by the seller at checkout.

GST at 9% (our arithmetic with IRAS’s formula, assumes no customs duty): S$38.25

Total cost, insurance and freight (CIF): S$390.00 + S$35.00 = S$425.00, which is more than S$400.00. IRAS says GST then applies to the full value of the goods, not only the part above S$400.00.
GST = 9% × CIF S$425.00 = S$38.25

GST at import is paid to Singapore Customs through your courier (for air, sea or land) or through SingPost (for post).

IRAS says some suppliers collect import GST in advance at the point of sale and pass it to the courier. IRAS’s pages do not say which suppliers do this, so ask the seller what any charge at checkout covers.

This assumes no customs duty. IRAS’s pages do not say which goods carry a duty or how much; enter the duty from your documents if there is one.

IRAS’s pages state no rounding rule; the tool rounds GST to the nearest cent, half a cent up.

Courier or postal handling fees are outside this tool, and IRAS’s pages do not give any.

Follows IRAS’s pages on imported low-value goods and on importing goods and its seller guide, read 3 October 2026. It covers physical goods bought for yourself, not liquor, tobacco, downloads or luggage. GST is rounded to the nearest cent, half a cent up, which is the tool’s convention. Nothing you type leaves your browser.

Rates and rules this tool uses

Sales value of low-value goods: Low-value goods have a sales value of S$400 or below. The sales value is the price of the goods and excludes transport and insurance costs, any GST and any customs duties. IRAS: GST on imported low-value goods, read 3 October 2026 (page says “Last updated 10 August 2026”).
When GST is payable: By sea or land, any value, any supplier: GST at import. By air or post above S$400, any supplier: GST at import. By air or post at S$400 or less from a GST-registered supplier: GST to the supplier at purchase and none at import, provided the supplier gives the courier the required GST information. By air or post from a supplier not registered for GST: none at purchase, and none at import unless the total cost, insurance and freight (CIF) is more than S$400. IRAS: GST on imported low-value goods, read 3 October 2026 (page says “Last updated 10 August 2026”).
Several items from a registered supplier: GST applies to each low-value item individually: the S$400 threshold is assessed per item, not per consignment. IRAS’s example: five shirts at S$90 each, excluding S$60 air transport, each carry GST. IRAS: GST on imported low-value goods, read 3 October 2026 (page says “Last updated 10 August 2026”).
How sellers count several items and what GST is charged on (seller guide): IRAS’s e-Tax Guide for sellers says the S$400 entry value threshold applies to each item individually, however the goods are bundled for shipping (para 16.1, Example 21). As an exception, a seller that meets four conditions and makes an election may apply the threshold per consignment (para 16.2, Example 22). A seller may also elect to use the import value (CIF, customs duties payable, commission and other incidental charges) instead of the sales value (para 5.4). GST is charged on the value of supply, which includes the transportation and insurance paid by the customer (para 5.3.3; Example 1a: a dress listed at S$420 with S$25 transport has a sales value of S$395 and GST is chargeable on S$420). Footnote 35 says goods count as a single consignment for these purposes if Singapore Customs treats them as a whole in determining the total CIF value: all goods consigned to the same importer and arriving in Singapore on the same flight. IRAS: e-Tax Guide on taxing imported low-value goods (Fifth Edition), read 3 October 2026 (page says “Published on 30 Jan 2026 (Fifth Edition)”).
Import relief: Goods imported by post or air, excluding intoxicating liquors and tobacco, with a total CIF value not exceeding S$400 get import relief. If the CIF value exceeds S$400, GST applies to the entire value of the goods. No relief is granted by sea or land. IRAS: consumers importing goods into Singapore, read 3 October 2026 (page says “Last updated 2 June 2026”).
GST at import: GST is 9% of the total CIF value plus any customs duties. IRAS’s example: goods $450, insurance and freight $50 and customs duty $50 give ($450 + $50 + $50) × 9% = $49.50. IRAS: consumers importing goods into Singapore, read 3 October 2026 (page says “Last updated 2 June 2026”).
IRAS’s sneakers examples (Examples 4 and 4a): S$390 sneakers plus S$35 transport and insurance by air from a registered seller: GST is calculated on the total (S$390 + S$35), a payment of S$463.25 including GST of $38.25. From a seller not registered, GST is collected at import because the CIF value of S$425 exceeds S$400; IRAS prints no amount for that case, so the tool’s S$38.25 there is our arithmetic with IRAS’s 9% formula, assuming no customs duty. IRAS: GST on imported low-value goods, read 3 October 2026 (page says “Last updated 10 August 2026”).
Dutiable goods: IRAS describes low-value goods as goods that are not dutiable (or whose customs or excise duty is waived), delivered by air or post, with a value not exceeding S$400. Separately, its low-value goods page grants import relief “except dutiable item”. IRAS’s pages do not say how goods that carry a duty are treated at S$400 or less. IRAS: e-commerce (overseas vendor registration regime), read 3 October 2026 (page says “Last updated 7 August 2026”).
Checking whether a seller is registered: IRAS’s GST Registered Business Search is for members of the public to check if a business is GST-registered. A search can be performed by using the business name, GST registration number, Unique Entity Number (UEN) etc. IRAS: GST digital services, read 3 October 2026 (page says “Last updated 10 December 2025”).

Next review: IRAS’s low-value goods and importing pages and the e-Tax Guide for sellers before the 11.11 sales on 11 November 2026 and again by 3 January 2027, and after any Budget announcement on GST or the S$400 relief. General information, not tax, legal or financial advice.

Do I pay GST on an overseas online purchase in Singapore?

It depends on three things: whether the seller is registered for GST in Singapore, whether the goods have a sales value of S$400 or less, and whether they come by air or post rather than by sea or land. By IRAS’s low-value goods page, a registered seller charges GST at purchase on goods of S$400 or less sent by air or post. Otherwise GST is paid to Singapore Customs at import, with one exception: by air or post from a seller that is not registered, no GST is due if the total including freight and insurance is S$400 or less.

How is the GST amount worked out?

At import, IRAS’s importing page gives the formula as 9% of the total CIF value (cost, insurance and freight) plus any customs duties. Its example: goods of $450, insurance and freight of $50 and duty of $50 give ($450 + $50 + $50) × 9% = $49.50. At checkout, IRAS’s Example 4 has a registered seller charging GST on goods plus transport: S$390 + S$35 = S$425, GST of S$38.25 and a payment of S$463.25. For the same order from an unregistered seller, Example 4a prints no amount. Our arithmetic, assuming no customs duty: 9% of S$425 is S$38.25, collected at import through the courier. The tool rounds to the nearest cent, half a cent up, which is our convention.

What if my order is near S$400 or has several items?

The two tests use different numbers. A registered seller tests the sales value (no freight, insurance, GST or duty); import relief tests the CIF value (with freight and insurance). In IRAS’s FAQ Example 1 a dress listed at S$420 with a separate S$25 transport charge has a sales value of S$395, so a registered seller charges GST. For several items, IRAS’s default for a registered seller is to test each item separately (FAQ Example 2: five S$90 shirts each carry GST although the order is over S$400), so enter one item at a time. IRAS’s seller guide lets a seller elect to test on the import value (with freight) or, if it meets further conditions, per consignment. The tool models neither election, so rely on your checkout total. For import relief the consumer pages say only “total CIF value”; the seller guide counts goods for one importer on one flight as one consignment, so the tool treats your entry as one consignment (our reading of a seller-guide footnote).

What does this calculator not do?

It does not cover liquor and tobacco, which IRAS leaves out of import relief, downloads and subscriptions (GST on subscriptions and apps), or goods carried in luggage (GST relief for travellers). It adds no courier or postal fees (IRAS’s pages give none) and does not adjust for vouchers. It cannot tell whether the seller is registered: check IRAS’s GST Registered Business Search, and note that IRAS’s examples treat a registered marketplace operator or forwarder as the seller that charges GST (its e-commerce page points to the seller guide, which the tool applies only in part). If you enter a customs duty on goods of S$400 or less, the tool says IRAS’s pages do not say, because IRAS describes low-value goods as not dutiable and grants import relief “except dutiable item”.

Our guide to GST on overseas online purchases covers double charges and refunds.

Is GST charged on overseas purchases over S$400 in Singapore?

Yes, on IRAS’s rules. By air or post, once the goods are over S$400 (or the total with freight and insurance is over S$400 for an unregistered seller), GST applies to the full value, not only the part above S$400, and is paid at import. By sea or land GST applies at any value.

Is the S$400 limit per item or per parcel?

It depends on the test. For a registered seller IRAS’s default is to test each item’s sales value separately, though a seller that meets IRAS’s conditions may elect S$400 per consignment. For import relief IRAS refers to the total CIF value, and its seller guide counts goods for one importer on one flight as one consignment; the consumer pages say no more, so ask the courier.

What is the GST rate on imported goods?

9%, applied to the total CIF value plus any customs duties, according to IRAS’s importing page (last updated 2 June 2026).

About 4 minute read · Send a correction or suggestion

Sources

IRAS’s low-value goods page (iras.gov.sg)
IRAS’s importing page (iras.gov.sg)
IRAS’s seller guide (iras.gov.sg)
IRAS’s GST Registered Business Search (iras.gov.sg)
e-commerce page (iras.gov.sg)

Rates and rules this tool uses

Do I pay GST on an overseas online purchase in Singapore?

How is the GST amount worked out?

What if my order is near S$400 or has several items?

What does this calculator not do?

Is GST charged on overseas purchases over S$400 in Singapore?

Is the S$400 limit per item or per parcel?

What is the GST rate on imported goods?

Sources

Guides and tools that go with this one

GST on overseas online purchases: checkout, delivery, refunds

GST on subscriptions in Singapore: apps, streaming, software

GST relief for Singapore travellers: S$500 or S$100 limit

Buy a phone or router overseas: IMDA rules for Singapore

ScamShield Helpline and online shopping: checks before you pay

Year-end sales 2026: compare the total price, not the discount