Effective June 29, 2023, the Postal Service™ is revising the Individual Country Listing for Singapore in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to provide information on the Goods and Services Tax (GST) for goods sent to Singapore.
This revision is based on a formal request that Singapore Post Limited (SingPost, the designated postal operator of Singapore) made through the Universal Postal Union via International Bureau Circular 173, dated November 7, 2022.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Singapore
Country Conditions for Mailing
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Observations
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[Add an entry to read as follows (adding a 1 before the first entry):]
2. As of January 1, 2023, the Goods and Services Tax (GST) import relief threshold exemption of 400 Singapore dollars (SGD) is abolished for Business to Consumer (B2C) mailers that meet both of the following conditions:
n Have an annual global turnover exceeding 1 million SGD.
n Send B2C supplies of low-value goods (LVG — i.e., less than $400 SGD) to Singapore exceeding 100,000 SGD.
Such mailers must register and pay the GST when sending goods to Singapore.
SingPost (the designated operator of Singapore) recommends that such B2C mailers place the GST registration number and the GST amount paid in the exporter reference field of the customs declaration form or, when applicable, on the commercial invoice affixed to the exterior of the item. For more information regarding GST, mailers may visit iras.gov.sg/taxes/goods-services-tax-(gst)/gst-and-digital-economy/gst-on-imports-of-low-value-goods or contact the Inland Revenue Authority of Singapore (IRAS) at iras.gov.sg/contact-us.
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Although effective June 29, 2023, the Postal Service will incorporate this revision into a later edition of the online IMM (after the one scheduled for July 9, 2023). The IMM is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 6-29-23
