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Guide · Updated 8 September 2026
Importing from China to Singapore: GST, duty and permits
GST is the charge that matters
Singapore's Goods and Services Tax is 9%, and on imports it is charged on the CIF value: the cost of the goods plus insurance plus freight, with any duty added on top before GST is calculated. For the overwhelming majority of goods coming out of China this is the only tax on the shipment.
Two things follow from that. First, freight is taxed, so a cheap item shipped expensively attracts more GST than the item price alone suggests. Second, because duty is rare, the arithmetic is usually just 9% of the landed value, which makes import cost easy to estimate accurately at quotation stage.
The S$400 threshold, and its two definitions
This is where most people go wrong, because the same number is measured in two different ways depending on which rule applies.
| Rule | What S$400 measures | Effect |
|---|---|---|
| GST import relief, air and post | CIF value: goods plus insurance plus freight | At or below S$400, no GST at import. Above it, the whole CIF value is taxed |
| Low-value goods, since 1 Jan 2023 | Sale value of the goods alone | GST charged at the point of sale by GST-registered overseas vendors |
| Sea freight | Not applicable | The air and post relief does not extend to sea, so GST applies regardless of value |
Two practical consequences. Going a dollar over S$400 by air taxes the entire consignment, not the excess, so a shipment sitting just above the line is worth re-checking. And splitting one order into several parcels to stay under the threshold is not a tax plan: Customs looks at the substance of the transaction, and deliberate splitting to avoid GST is not treated kindly.
Duty applies to four things
Singapore is a free port and charges customs or excise duty on only four categories:
- Intoxicating liquors
- Tobacco products
- Motor vehicles
- Petroleum products and biodiesel blends
If what you are importing is not on that list — and furniture, electronics, uniforms, packaging, tools, signage and fittings are not — the duty is zero. This is the single biggest difference between importing into Singapore and importing into most other markets, and it is why landed cost from China is usually more predictable here than people expect.
Duty-free is not permit-free. Zero duty does not mean the goods walk in. A permit is still required, and separately from duty and GST, some goods are controlled by other agencies and need a licence from them.
Permits and who files them
Essentially every import needs a customs permit, obtained through TradeNet. To get one, a company needs an activated Unique Entity Number with Singapore Customs, and either its own TradeNet access or a declaring agent to file on its behalf. Most companies importing occasionally use a declaring agent, because the registration and the software are not worth maintaining for a handful of shipments a year.
On top of the permit, controlled goods need clearance from the agency responsible for them. The categories that catch buyers out most often are radio and telecommunications equipment, anything battery-powered shipped by air, food and food-contact items, cosmetics, medical devices, and toys for young children. If you are unsure whether something is controlled, check before you order rather than after it lands.
Importer of record, and why the name matters
The importer of record is the party in whose name the permit is filed. That party is responsible for the accuracy of the declaration, and that party is the one who pays the import GST.
This has a consequence that is easy to miss. If your company is GST-registered and imports in its own name, the import GST is input tax and can be recovered in the usual way. If a sourcing agent or forwarder imports in their name instead, the GST is their cost, and it reaches you inside the price rather than as recoverable input tax. Neither arrangement is wrong, but for a large order the difference is real money and it is worth asking the question before you agree the terms.
Accuracy of declared value is not optional either. Undervaluing goods is an offence under the Customs Act, and a supplier who offers to write a lower figure on the invoice is offering you a liability, not a discount.
Working out the landed cost
A workable estimate for goods that are not dutiable:
- Goods at the supplier's price, converted to SGD at the rate you actually get, not the mid-market rate
- Plus international freight and any consolidation or handling
- Plus insurance if you are taking it
- That subtotal is your CIF value
- Plus 9% GST on the CIF value
- Plus the permit or declaring agent fee
- Plus local delivery
- Plus any agent or sourcing fee
Freight is the line that moves most. Bulky, light goods price by volume rather than weight, and a product that looked cheap on the listing can stop making sense once it is on a pallet. It is worth getting the freight number before you commit to the order, not after.
Put the numbers into the landed cost calculator and it shows the CIF value, the GST, the fee if you buy through us, and the cost per unit, with the arithmetic beside each line.
This guide is general information about how the rules work, not tax or legal advice, and the figures are current as at September 2026. Rates and thresholds change. Check the position for your own goods with Singapore Customs and IRAS, or take advice, before relying on it.
Common questions
Do I pay GST on goods imported from China to Singapore?
In most cases yes. Singapore GST is 9%. Goods arriving by air or post are relieved of GST at import when the CIF value is S$400 or less, but that relief does not apply to goods arriving by sea, and since 1 January 2023 GST is charged on low-value goods of S$400 or less sold by GST-registered overseas vendors. Above S$400 the whole CIF value is taxed, not just the excess.
How much is import duty from China to Singapore?
For almost everything, nothing. Singapore charges customs duty on only four categories of goods: intoxicating liquors, tobacco products, motor vehicles and petroleum products including biodiesel blends. Everything else is duty-free, though it is still subject to GST.
Is the S$400 threshold based on the item price or the shipping cost too?
It depends which rule you are applying. For GST relief at the point of import, the S$400 figure is the CIF value, which includes cost, insurance and freight. For the low-value goods rules that apply to overseas vendors, the S$400 figure is the sale value of the goods alone, excluding transport and insurance. The two thresholds are the same number measured differently, which is a common source of confusion.
Do I need a permit to import goods into Singapore?
Yes. Almost every import needs a customs permit obtained through TradeNet, and to get one you need an activated Unique Entity Number and a declaring agent. Some goods are controlled by other agencies as well, which means an additional licence on top of the permit.
Can I claim back the GST I pay on an import?
Only if your company is GST-registered and the import permit is in your company's name. If a sourcing agent imports in their own name, the import GST is their cost and it reaches you as part of the price, not as input tax you can reclaim.
Who is responsible if the declaration is wrong?
The importer of record. Undervaluing goods or misdeclaring them is an offence under the Customs Act regardless of who filled in the form, so it matters that whoever imports on your behalf declares the real value.
We quote the goods, the freight and the import charges as separate lines, so you can see the landed cost before you approve anything.
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