On this page
What you paid the seller for the goods, in Singapore dollars.
Leave empty if it is inside the freight. Our rates include cargo cover.
Only liquor, tobacco, motor vehicles and petroleum products. Leave empty for anything else.
Your import
Enter the goods value and the freight, and the GST is worked out here.
Indicative. Singapore Customs assesses the GST on the values declared on the import permit. On a Shiplet shipment it appears on your invoice as its own line, at cost.
How import GST is calculated in Singapore
Singapore charges GST on goods brought into the country, whoever imports them and whatever they are for. It is not charged on the price you paid the supplier alone. It is charged on the customs value, which for an import is the CIF value: the cost of the goods, plus insurance, plus freight to Singapore. If the goods attract duty, the duty is added before the GST is worked out. Singapore Customs sets this out on its GST on imports page and its page on establishing the customs value.
The formula
(goods value + freight + insurance + duty) × 9%. That is all the calculator does, on your figures.
By air, below S$400: no GST
An air shipment valued below S$400 is not charged GST. Sea freight has no such allowance: GST applies whatever the value of the goods.
| Box | What to enter | Where to find it |
|---|---|---|
| Goods value | What you paid the seller for the goods, in Singapore dollars | The commercial invoice, or the order page if you bought on 1688 or Taobao |
| Freight | What it costs to bring the goods to Singapore | Your forwarder's quote. With us it is the freight figure on the confirmed quote |
| Insurance | The cost of insuring the goods in transit, if it is charged separately | Our rates include cargo cover, so on a Shiplet shipment leave it empty |
| Duty | Customs or excise duty, for the four dutiable categories only | Leave it empty unless you are importing liquor, tobacco, a motor vehicle or petroleum products |
Tell us what you're shipping.
Tell us what you're shipping and roughly how big. Your instant quote appears as you type, you get a reference number immediately, and the confirmed quote follows in writing within a few hours.
Why the GST is more than the goods value times the rate
This is the part that surprises first-time importers. Because freight and insurance are inside the customs value, the GST on a shipment is always higher than the goods value multiplied by 9%. The bulkier the goods are for their price, the bigger the gap: furniture, packaging and shop fittings carry a lot of freight for each dollar of goods, so the freight is a real part of the taxable figure. Work it out before you order, not when the invoice arrives.
If you do not have a freight quote yet, choose Work it out from the volume. The calculator multiplies your volume by our sea LCL rate, S$82 per CBM hub to door with a 1 CBM minimum, and uses that as the freight. The CBM calculator turns carton sizes into the volume if you only have dimensions.
Duty: four categories, nothing else
Duty and GST are different taxes. Singapore applies duty to only four categories of goods: intoxicating liquors, tobacco products, motor vehicles and petroleum products. Everything else is duty-free, and duty-free does not mean tax-free: GST still applies to the whole customs value. For homeware, garments, electronics, furniture, packaging or machinery from China, leave the duty box empty. If your goods are in one of the four categories, tell us when you ask for a quote.
Who pays the GST, and when
Singapore Customs collects the GST when the import permit is cleared, before the goods are released. On a Shiplet shipment we lodge the permit ourselves as a Registered Declaring Agent, pay the GST at clearance so the goods are released without waiting for a transfer from you, and show it on your invoice as its own line, at cost. You settle it with the freight when your cargo reaches Singapore, before we deliver it, by PayNow or bank transfer. The GST and customs clearance guide covers the permit, the documents and what happens if a shipment is inspected.
By default our own company is the importer on the permit, at no extra cost, so the GST is not claimable by you. A business that is GST-registered in Singapore, importing goods for the business, can have its own company named as importer instead and claim the GST back as input tax, with a copy of the permit as support; it is chosen when you book and costs extra, as the pricing page sets out. Whether you can claim depends on your registration and the use of the goods, so check with IRAS or your accountant. If you are not registered, or you are buying for yourself, it is a cost and belongs in your landed-cost sums from the start; IRAS explains the position for consumers importing goods.
Enter the real value
The figure that matters is what you actually paid. Putting a lower value on the invoice to reduce GST is a false declaration in the importer's name. Singapore Customs can and does query values, the shipment stops while they do, and cargo cover is settled at the declared value too. We do not lodge permits on values we know to be wrong.
Indicative, not the assessment
The calculator gives you the figure to budget on. The assessment itself is made by Singapore Customs on the values declared on the permit, and the amount on your invoice is exactly what was paid to them. For the freight side of the sum, get an instant quote: it appears as you type, you get a reference number at once, and the confirmed quote follows in writing within a few hours, and the guide to shipping from China to Singapore explains what the freight figure includes.
Frequently asked questions
How is import GST calculated in Singapore?
Is GST charged on the shipping cost as well?
What is the import GST rate in Singapore?
Do I pay duty as well as GST on goods from China?
Do individuals pay import GST, or only companies?
Is there GST on a small shipment?
When do I pay the GST on a Shiplet shipment?
Can I claim import GST back?
Know someone shipping from China? Send them this.