When individuals move residence or relocate to Singapore, they often bring their personal effects and household articles along. However, importing used goods isn’t as simple as packing up and shipping there are specific requirements under Singapore Customs that must be met. At Declarators, we guide you through the steps so you avoid unnecessary delays, GST issues and compliance pitfalls.
What Are “Used Household Articles and Personal Effects”?
Used household articles and personal effects refer to items owned and used by the importer previously e.g., furniture, personal possessions, household appliances being brought into Singapore either when the owner is changing residence, migrating, or returning to live here.
Key Rules & Procedures for Singapore Imports
Here are the important elements under the Singapore Customs guidance:
GST and Permit Requirements
- All used household articles and personal effects imported into Singapore will incur Goods & Services Tax (GST) unless relief is granted. Singapore Customs
- A “Customs In-Payment (GST) permit” is required to account for the import and payment of GST when the goods are not eligible for relief. Singapore Customs
- Relief from GST may be granted under certain conditions — for example:
- The individual is changing residence from abroad to Singapore. Singapore Customs
- The items are owned and have been in use for at least 3 months. Singapore Customs
- The items are imported within 6 months of first arrival in Singapore. Singapore Customs
Eligibility for GST Relief
To qualify for GST relief:
- The owner must be a Singapore citizen or PR residing overseas and returning, or a foreigner transferring residence to Singapore. Singapore Customs
- Must give an undertaking not to dispose of the articles within 3 months of importation. Singapore Customs
- Some goods are never eligible for relief when imported as used household effects for example: liquor, tobacco, motor vehicles, aircraft, yachts, commercial goods. Singapore Customs
Application Process
There are different processes depending on whether the personal effects are:
- Unaccompanied (via freight/shipping) or
- Accompanied (hand-carried baggage upon arrival) Singapore Customs
The key step: A “Declaration of Facts (DOF)” must be submitted before the goods enter Singapore Customs territory if relief is to be granted. Singapore Customs
Verification & Clearance
Once relief is approved:
- An “In-Non-Payment (GST Relief) permit” is issued for non-dutiable items. Singapore Customs
- At the entry checkpoint (port/airfreight centre), the permit plus supporting documents must be presented for clearance. Singapore Customs
- For accompanied baggage, the owner should submit an application at least 5 working days prior to arrival. Singapore Customs
Why It’s Important to Follow These Rules
- Avoid paying unnecessary GST: If relief is available but the process isn’t followed, GST becomes payable sometimes significant.
- Avoid customs delays: Incorrect or incomplete documentation can lead to goods being held, inspected, or rejected.
- Avoid non-compliance risks: Failing to apply prior to import or mis-declaring can create legal and regulatory issues.
- Ensure smooth relocation: For individuals migrating or returning, having a clear process for your household effects simplifies the move.
How Declarators Helps
At Declarators, we specialise in assisting clients with the import of used household articles and personal effects into Singapore. Here’s how we support:
- Comprehensive application assistance for the DOF and relevant permits
- Verification of eligibility for GST relief and guidance on documentation
- Coordination with freight forwarders or shipping agents for unaccompanied effects
- Support with accompanying baggage applications and timelines
- Ensuring all permits and checkpoints are correctly handled so clearance is smooth
If you or your clients are moving to Singapore and need help with importing household articles or personal effects, let us assist you:
🌐 www.declarators.com.sg
📧 group@declarators.com.sg
📞 +65 6385 2155
