Importing Used Household Furniture into Singapore
Used household furniture can qualify for relief from Singapore Goods and Services Tax when you are transferring your residence to Singapore and the relevant Customs conditions are met.
Singapore Customs currently requires qualifying household items to have been owned and used for at least three months, imported within six months of your first arrival in Singapore, and retained for at least three months after import.
Ordinary furniture is not normally a dutiable category in Singapore, but imported goods can still be subject to GST unless the household-effects relief applies. Singapore's current GST rate is 9%.
Who can qualify for GST relief?
Singapore Customs provides GST relief for qualifying Singapore citizens and Permanent Residents returning from overseas, as well as foreigners relocating or migrating to Singapore.
You must be changing your place of residence from outside Singapore, own the household items being imported, and satisfy the relevant ownership, use, import-timing and disposal conditions.
Eligibility is assessed by Singapore Customs on a case-by-case basis.
What is the Declaration of Facts?
For household goods being shipped separately from you by sea, air or land freight, you or your appointed agent must submit an online Declaration of Facts (DOF) to Singapore Customs before the shipment is imported and cleared.
The application is normally supported by documents including:
- Passport and/or NRIC
- Proof that you are moving to Singapore, such as an Employment Pass, Dependant’s Pass, Student’s Pass or Ministry of Manpower In-Principle Approval
- ICA Re-Entry Permit for Permanent Residents, where applicable
- Bill of Lading or Air Waybill
Only one DOF is submitted per Bill of Lading or Air Waybill.
Read our full guide to shipping personal effects through Singapore Customs
What happens after my DOF is approved?
Once Singapore Customs approves the GST-relief application, an appointed declaring agent applies through TradeNet for a Customs In-Non-Payment (GST Relief) permit.
The permit application should be made within the period specified by Singapore Customs after approval of the relief.
Once the approved permit and supporting documents are presented for clearance, the destination agent can collect the shipment and arrange final delivery.
Can I ship new furniture?
Yes, but new or recently purchased furniture should not be assumed to qualify for household-effects GST relief.
The relief applies to qualifying used household articles and personal effects that satisfy the ownership-and-use conditions. Furniture that does not qualify can be subject to Singapore’s prevailing 9% GST.
Keep invoices and evidence of value for newly purchased furniture and tell your Move Manager about it before shipping.
Can I sell furniture imported under GST relief?
Not immediately.
One of the conditions for GST relief is that qualifying household effects are not sold, given away, transferred or otherwise disposed of within three months from the date of import.
