In general, all goods imported into Singapore are subject to the payment of Goods and Services Tax (GST) levied at prevailing rate on the goods' Cost, Insurance and Freight (CIF) value. This is inclusive of all other charges, costs and expenses incidental to the sale and delivery of the goods into Singapore.
Goods imported on a temporary basis for the purpose of exhibitions, repairs or other approved purposes, may be granted GST relief under the Temporary Import Scheme (TIS) subject to the conditions listed under the TIS.