Moving to Singapore: customs & GST relief checklist

Singapore charges 9 % GST on everything you import — unless Singapore Customs grants GST relief on your used household goods before the shipment lands. Answer five questions to see whether you qualify, see exactly what the Declaration of Facts needs, then check every item against the prohibited and controlled lists of Customs, NParks, SFA, HSA, IMDA and the Police before you pack.

Declaration of Facts (DOF) — online at go.gov.sg/pe-dof · Singapore Customs + National Parks Board — Animal & Veterinary Service (NParks AVS) and Singapore Food Agency (SFA) · last reviewed 15 October 2026 against the official sources below

1. Do my goods clear duty-free? (GST relief on used household articles and personal effects (transfer of residence))

What is taxed and what is not

• Qualifying used household goods (owned and used 3+ months, DOF approved): no GST. Household goods are not dutiable — Singapore levies duty only on liquor, tobacco, motor vehicles and petroleum products.
• Items owned under 3 months, new goods, or a rejected DOF: 9 % GST on the customs value — purchase price plus overseas freight, handling and insurance — cleared on a Customs In-Payment (GST) permit.
• Liquor and tobacco in the shipment: customs/excise duty (liquor per litre of pure alcohol, tobacco per kilogram or per stick, at the rates on the Customs List of Dutiable Goods) plus 9 % GST on the value including duty, on an In-Payment (Duty and GST) permit. No duty-free concession applies to unaccompanied goods.
• Motor vehicles: 20 % excise duty on the customs value (Open Market Value) plus 9 % GST on value including duty, then LTA registration fees — a used car must be under 3 years old to register and carries a S$10,000 used-car surcharge.

2. Can I ship it? — NParks / SFA item checker

Singapore has no soil-and-seed quarantine inspection of household goods the way Australia does, but it runs some of the strictest prohibited-goods rules in the world, and many everyday items are 'controlled' — they need a permit from a Competent Authority before they land. NParks Animal & Veterinary Service licenses pets, pet food, plants, seeds, growing media and CITES wildlife products; the Singapore Food Agency limits food to small hand-carried personal quantities; the Health Sciences Authority approves medicines; IMDA controls radio and telecoms equipment and media; and the Police Regulatory Department licenses weapons, replica guns, body armour and fireworks. Controlled goods arriving without approval are held by ICA and referred to the agency; prohibited goods are seized and the importer may be prosecuted.

How to pack so you clear inspection first time

1. Ship only what you have owned and used for at least 3 months; buy new furniture and electronics after you arrive, or list new items separately with values and budget 9 % GST on them.
2. Keep liquor, tobacco, medicines and anything controlled out of the general household boxes — or pack them in clearly numbered cartons and list them as separate lines, because they clear on their own permits.
3. Do not ship a pantry: SFA's food allowances are for hand-carried quantities only, and shipped food is detained until you apply for an import permit or dispose of it.
4. Get Competent Authority approvals before the packers come: NParks (pets, pet food, plants, CITES items), HSA (controlled medicines — 2 weeks), Police Regulatory Department (swords, bows, other weapons — at least 3 weeks for a relocation).
5. Mind the clock: the Declaration of Facts must be approved before the ship or plane arrives, the goods must land within 6 months of your first arrival, and your agent must file the GST relief permit within 10 working days of approval.
6. Number every box and describe its contents on the packing list; send your agent your passport, pass or IPA letter and the Bill of Lading early. When in doubt, declare — an incorrect declaration is an offence even without intent.

Penalties and costs

• Incorrect declaration or failure to declare imported goods (Customs Act ss. 128 and 128B): fine up to S$10,000 or the amount of duty/GST payable, whichever is higher, and/or imprisonment up to 12 months. It is no defence that the declaration was made inadvertently.
• Minor cases are usually compounded instead of prosecuted: Singapore Customs may compound offences up to S$5,000 per offence; at the checkpoints the composition sum is 10, 15 or 20 times the duty for a first, second or third offence (minimum S$50), up to 20 times the GST for non-dutiable goods, and S$200 to S$800 per packet of cigarettes. Serious cases or sums above S$5,000 go to court.
• Importing controlled goods without the required permit (Regulation of Imports and Exports Regulations, reg. 3): first conviction fine up to S$100,000 or three times the value of the goods, whichever is greater, and/or imprisonment up to 2 years. Prohibited goods are seized permanently and the importer may be prosecuted; controlled goods without approval are held by ICA and referred to the agency.
• Agency penalties stack on top: CITES offences up to S$50,000 per specimen (max S$500,000) and/or 2 years' imprisonment (NParks); medicines without HSA approval are confiscated or enforced against; weapons and replica guns without Police approval are seized with possible prosecution; excess food is detained and disposed of at your cost.

Fees and penalty amounts are revised regularly — confirm current figures on the official pages below before you ship.

FAQ

Read next

• Moving to Singapore from Abroad (2026): Complete Relocation Guide
• Best International Movers to Singapore (2026): Compare & Choose
• Moving inventory list template — free PDF, Word and Excel
• Moving Guides — Singapore
• Moving volume calculator — how many m³ is your move?
• Keep, sell or ship? — is it worth moving your furniture abroad?
• Moving inventory list template (PDF, Word, Excel)

Official sources

• Singapore Customs — Do I Qualify for GST Relief?
• Singapore Customs — What Goods Are Not Eligible for Relief?
• Singapore Customs — Sending Unaccompanied Items (Declaration of Facts, documents, permits)
• Singapore Customs — Bringing Used Household Items and Personal Effects with You
• Singapore Customs — Bringing in Household Items Overview
• Singapore Customs — Importing Personal Pets as Part of a Change of Residence
• Singapore Customs — Declaration of Facts (online form)
• Singapore Customs — Application for GST Relief for Hand-Carried Used Household Articles
• Singapore Customs — Controlled and Prohibited Goods for Imports
• Singapore Customs — Travel Rules and Penalties (composition sums)
• Singapore Customs — Import Procedures Overview (offences and penalties)
• Singapore Customs — Duties and Dutiable Goods Overview
• Singapore Customs — Goods and Services Tax on imports
• Singapore Customs — Duty-Free Concession and GST Import Relief (travellers)
• Singapore Customs — Bringing in Vehicles and Boats with Tax Relief
• Singapore Customs — IMDA requirements for controlled items (telecom equipment for own use)
• Singapore Customs — Singapore Police Force requirements for controlled items
• GoBusiness — HS/CA Product Code Checker
• IRAS — Current GST Rates
• ICA — Prohibited, Controlled and Dutiable Goods
• Singapore Statutes Online — Customs Act 1960, Part 15 (offences, s. 128)
• SFA — List of Food & Food Products Allowed (private consumption)
• HSA — Travelling with medications to Singapore
• HSA — Application to bring in personal medications
• NParks AVS — Importing dogs and cats
• NParks AVS — Bringing pet food into Singapore
• NParks — Import of plants or plant products: apply for an import permit
• NParks — Importing growing media (soil, peat, compost)
• NParks AVS — Domestic Trade Ban in Ivory (CITES permits for personal ivory)
• Singapore Police Force — Guideline on Prohibited, Controlled and Non-Regulated Items (22 December 2025, PDF)
• Singapore Police Force — Police Regulatory Department enquiry form
• LTA OneMotoring — Import a Vehicle

This checker summarises public rules as at the review date for planning purposes. Customs and biosecurity decisions are made by the officers on arrival; your Flyto coordinator confirms the current conditions for your visa and shipment.