When it comes to imports and exports, even the most careful declarations can sometimes lead to overpayment of duties or Goods & Services Tax (GST). The good news is that Singapore Customs allows importers or declaring agents to apply for a refund when duties or GST have been wrongly or excessively paid.
At Declarators, we handle numerous refund applications on behalf of our clients each year ensuring every case is accurately supported and submitted within the required timeframe. Here’s what you need to know about the Refund of Duties & GST process in Singapore.
When Can You Apply for a Refund?
Refunds are applicable when duties or GST have been overpaid, wrongly paid, or double-paid.
Common examples include:
✅ Duplicate permit submission resulting in double payment
✅ Goods exempted or qualified for GST relief that were not applied initially
✅ Cancelled, re-exported or transhipped shipments
✅ Incorrect HS code, declared value or importer’s details
✅ Goods imported under the wrong scheme (e.g. Major Exporter Scheme)
As your declaring partner, Declarators helps identify such cases early and advises on the most efficient way to recover your costs.
Refund Timeframe
Refund claims must be submitted within five (5) years from the date the duties or GST were paid.
Missing this timeline means the refund entitlement lapses which is why we always encourage clients to act promptly once an error or overpayment is discovered.
How to Apply for a Refund
All refund applications are made electronically via TradeNet. The claimant (importer or declaring agent) must provide relevant supporting documents, such as:
- Original and replacement permit(s)
- Commercial invoice and packing list
- Bill of Lading or Airway Bill
- Arrival notice or delivery order
- Duty/GST computation sheet
- Bank slip or statement showing payment
- Any other documentation required by Singapore Customs
Once submitted, the refund status can be tracked directly in TradeNet. Declarators assists clients throughout this process from document compilation to application follow-up ensuring accuracy and compliance every step of the way.
Special Note on GST Refunds
If GST was deducted through Inter-Bank GIRO (IBG) or paid at the bank under a taxable importer’s account, the importer should generally claim the amount as input tax from IRAS during their regular GST filing.
However, if the error relates to a wrong importer name or UEN, the claim should instead be made with Singapore Customs. Declarators ensures the correct channel is used so refunds are processed smoothly.
Refunds for Low-Value Goods (LVG)
With the Overseas Vendor Registration (OVR) regime introduced in 2023, GST now applies to low-value goods imported via air or post.
If GST was already collected by the OVR vendor and paid again at import, a double GST situation occurs and a refund can be requested.
Declarators assists importers and logistics providers in assessing such cases, preparing refund documentation, and liaising with Singapore Customs where necessary.
Checklist Before Filing a Refund
Here’s a quick checklist we use internally and you can too:
- Ensure the claim is within 5 years from payment date
- Verify importer’s UEN and permit details
- Confirm if GST relief or exemption applies
- Gather all original invoices, permits and freight documents
- Confirm payment mode (bank/IBG) and GST registration status
- Identify whether to claim via IRAS or Singapore Customs
- Keep clear records of all supporting documents
Partner with Declarators for Hassle-Free Refunds
Applying for a refund of duties or GST can be complex and incomplete submissions often lead to rejection or long processing times.
With Declarators, you can rely on our experienced team to:
✔ Review all refund eligibility criteria
✔ Prepare and submit accurate applications via TradeNet
✔ Coordinate supporting documentation and follow-up
✔ Advise on related compliance matters
We simplify the process so you can focus on running your business with confidence.
Need Assistance?
If you’ve recently discovered a possible overpayment or require advice on duty/GST refund procedures, reach out to our team for guidance.
🌐 www.declarators.com.sg
📧 group@declarators.com.sg
📞 +65 6385 2155
At Declarators, we’re committed to helping our clients achieve smooth, compliant, and cost-efficient customs operations — every time.
