From 1 Jan 2023, GST will apply to imported low-value goods purchased by consumers in Singapore from GST-registered suppliers. You will need to pay GST on goods valued at S$400 or below (“low-value goods”), which are imported into Singapore via air or post (“imported low-value goods”).

There is no change to the GST treatment for goods imported via sea or land as well as goods valued above S$400 which are imported via air or post. You will need to pay GST at the point of importation of such goods.

For more details, you may refer to IRAS website : https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/consumers/gst-on-imported-low-value-goods