# Bringing goods and liquor into Singapore: GST relief and the duty-free allowance

> How much GST relief a traveller gets on newly acquired goods, how the days abroad are counted, who gets none, and the duty-free liquor options.

- Tool: [Traveller GST Relief and Duty-Free Allowance Checker Singapore](https://toolsg.com/en/traveller-allowance-checker)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-11-05
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| GST import relief after 2 days or more abroad | Up to S$500 — On newly acquired goods for personal use. You pay GST on the value above the relief. | [Singapore Customs](https://www.customs.gov.sg/at-customs/arriving-in-singapore/duty-free-concession-gst-relief/) |
| GST import relief for less than 2 days abroad | Up to S$100 — A day trip or an overnight trip counts as less than 2 days. | [Singapore Customs](https://www.customs.gov.sg/at-customs/arriving-in-singapore/duty-free-concession-gst-relief/) |
| Days abroad needed for the higher relief and for duty-free liquor | 2 days — Counted from the departure day up to the day before you return. The time of day does not matter. | [Singapore Customs](https://www.customs.gov.sg/at-customs/arriving-in-singapore/duty-free-concession-gst-relief/) |
| Minimum age for the duty-free liquor concession | 18 — Not for travellers arriving from Malaysia, and the liquor must be for your own use. | [Singapore Customs](https://www.customs.gov.sg/at-customs/arriving-in-singapore/duty-free-concession-gst-relief/) |
| Liquor that needs a Customs permit | More than 10 litres — Duty and GST are payable on liquor above the concession. | [Singapore Customs](https://www.customs.gov.sg/at-customs/arriving-in-singapore/duty-free-concession-gst-relief/) |
| GST rate | 9% — Charged at the prevailing rate on the value of goods brought in. | [IRAS](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates) |

## GST applies to everything you bring in

All goods brought into Singapore are subject to **GST**, whether you are a resident coming home or a visitor. It is charged at the prevailing rate, 9%, on the value of the goods. That value may include freight and insurance and any duty payable. Customs gives travellers a **GST import relief** so the first part of what you bring back costs no GST.

## How much relief you get

| Time abroad | Relief on newly acquired goods |
| --- | --- |
| 2 days or more | Up to S$500 |
| Less than 2 days | Up to S$100 |

You pay GST on the value **above** the relief. A S$2,000 bag bought overseas costs (S$2,000 − S$500) × 9% = **S$135.00** after 2 days or more abroad, and (S$2,000 − S$100) × 9% = **S$171.00** after less than 2 days.

## How the days are counted

Customs counts from your **departure day up to the day before you return**. The time of departure or arrival does not matter.

- Leave on 2 November and return on 3 November: **1 day**, so the relief is S$100.
- Leave on 2 November and return on 4 November: **2 days**, so the relief is S$500.

## Who gets no relief

- Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government get **no relief on newly acquired goods**.
- Crew members get none either.
- No traveller gets relief on **liquor and tobacco**, on goods imported for **business or trade**, or on goods **carried for other people**.

## Newly acquired goods and personal belongings

Anything you bought or were given overseas is **newly acquired**, and is subject to GST even if you used it on the trip, bought it second-hand, removed the price tag, or already paid sales tax overseas. Items you **owned and took with you** when you left Singapore are personal belongings: residents get GST relief on them with no value cap, if they are in reasonable quantities for personal use.

If you have no receipt, Customs values the goods from identical or similar goods, so keep your receipts. You can declare and pay GST in advance through the Customs@SG web application, or at the Customs declaration kiosks at the checkpoints.

## Duty-free liquor

You can bring in duty-free liquor only if you are **18 or older**, spent **at least 2 days** outside Singapore before arriving, are **not arriving from Malaysia** and the liquor is for your own consumption. If you cleared immigration in Malaysia before arriving, you count as arriving from Malaysia.

Choose **one** option:

| Option | Spirits | Wine | Beer |
| --- | --- | --- | --- |
| A | 1 litre | 1 litre | – |
| B | 1 litre | – | 1 litre |
| C | – | 1 litre | 1 litre |
| D | – | 2 litres | – |
| E | – | – | 2 litres |

Bona fide crew members have a smaller set: 0.25 litre of spirits with 1 litre of wine, 0.25 litre of spirits with 1 litre of beer, 0.25 litre of spirits, 1 litre of wine, or 1 litre of beer.

The concession covers liquor bought overseas and at duty-free shops in Singapore. It includes sake (wine), soju and umeshu (spirits) and liquor used for cooking or health, such as rice wine and Yomeishu. You must not sell or give the liquor away. You pay duty and GST on liquor above the concession and on goods carried for other people. More than 10 litres needs a Customs permit.

## Cigarettes and motor fuel

There is **no** duty-free concession or GST import relief for cigarettes and tobacco products, including those with the Singapore Duty-Paid Cigarette mark. There is also none for motor fuel such as petrol, diesel and compressed natural gas in containers.

## What this guide does not cover

The checker takes the value of goods and the litres of liquor you enter. It does not calculate customs duty on liquor, which has its own rates on the Singapore Customs website, and it does not cover goods that need a permit or are prohibited. It does not apply the relief per item, so check Customs if you are bringing goods for other people or for business.

## Which tool for what

- [GST calculator](https://toolsg.com/en/gst-calculator): add or remove 9% GST on a price.
- [Public holidays](https://toolsg.com/en/public-holidays): plan trips around long weekends.
- [Restaurant bill calculator](https://toolsg.com/en/restaurant-bill-calculator): GST and service charge on a bill.

## Frequently asked questions

**How much GST relief do I get on goods I bring into Singapore?**

Up to S$500 if you were abroad for 2 days or more, and up to S$100 if you were away for less than 2 days. You pay GST on the value above the relief. Holders of a work permit, employment pass, student pass, dependent pass or long-term pass, and crew members, get no relief on newly acquired goods.

**How are the days abroad counted?**

From the day you left Singapore up to the day before you return, so the times of departure and arrival do not matter. Leaving on 2 November and returning on 4 November is 2 days, while returning on 3 November is 1 day.

**Is there a duty-free allowance for cigarettes?**

No. There is no duty-free concession or GST import relief for cigarettes and tobacco products, including those with the Singapore Duty-Paid Cigarette mark. There is also none for motor fuel.

**How much liquor can I bring in duty-free?**

If you are 18 or above, spent at least 2 days abroad and are not arriving from Malaysia, you can choose one option: 1 litre of spirits and 1 litre of wine, 1 litre of spirits and 1 litre of beer, 1 litre of wine and 1 litre of beer, 2 litres of wine, or 2 litres of beer. It must be for your own use.

**How is GST worked out on goods above the relief?**

GST is the prevailing rate, 9%, on the value above the relief. A S$2,000 bag after 2 days or more abroad costs 9% of S$1,500, which is S$135.00. Without a receipt, Customs values the goods from identical or similar goods.

**Do I pay GST if I already paid sales tax overseas, or used the item?**

Yes. GST applies to all newly acquired items, even if foreign sales tax was paid or refunded and even if you used the item during the trip. Only items you owned and took with you when you left Singapore are personal belongings.


## Sources

- [Singapore Customs — Duty-Free Concession and GST Import Relief](https://www.customs.gov.sg/at-customs/arriving-in-singapore/duty-free-concession-gst-relief/) — The relief amounts, how days abroad are counted, who is not eligible, the liquor options for travellers and crew, and the frequently asked questions (page updated 2 Nov 2026).
- [IRAS — Current GST rates](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates) — The GST rate of 9% (page updated 13 Jun 2025).