Shipping from Korea to Singapore in 2026: GST, S$400 Rule, OVR Explained

Most parcels from Korea to Singapore only face Goods and Services Tax (GST) at 9%, and Singapore charges no customs duty except on liquor, tobacco, motor vehicles and fuel. How GST is collected depends on the seller. A seller registered under Singapore's Overseas Vendor Registration (OVR) regime charges it at checkout on items worth up to S$400. Otherwise, GST is collected at import only when the parcel's CIF value is over S$400.

This guide explains the two S$400 tests, how SingPost and couriers collect GST, which Korean products need care, and when buying through a purchasing agent changes anything.

Item	Value as of October 15, 2026
GST rate	9% (since January 1, 2024)
Customs duty	Only on liquor, tobacco, motor vehicles, petroleum and biodiesel
Low-value goods (LVG)	Sales value S$400 or less per item, by air or post
GST at checkout	If the seller is GST-registered (OVR)
Import GST relief	Air or post, CIF value S$400 or less, not liquor or tobacco
GST at import	Non-registered seller and CIF value over S$400
SingPost payment window	14 days
E-cigarettes and vaporizers	Prohibited
HaulKorea to Singapore	Any GST due at import is paid by the recipient

This is general information, not tax advice. Singapore Customs and IRAS decide what each parcel owes.

Do you pay GST on a package from Korea to Singapore?

It depends on two things: who sold you the goods, and the total value of the parcel.

Singapore has applied GST to imported low-value goods through the Overseas Vendor Registration (OVR) regime since January 1, 2023. The rate is 9%, according to IRAS (the Inland Revenue Authority of Singapore), and it has been 9% since January 1, 2024.

There are three common outcomes:

1. The seller is GST-registered and the item is S$400 or less. GST is added at checkout. The seller passes the details to the carrier, and GST is not charged again at import.
2. The seller is not GST-registered and the parcel's CIF value is S$400 or less. No GST is charged at checkout or at import, provided the goods came by air or post and are not liquor or tobacco.
3. The seller is not GST-registered and the parcel's CIF value is over S$400. GST is collected at import by SingPost or the courier, who then recovers it from you.

Customs duty is a separate question, and for most Korean shopping it does not arise. Singapore Customs lists four categories of dutiable goods: intoxicating liquors, tobacco products, motor vehicles, and petroleum products and biodiesel blends. Skincare, clothing, albums, books and snacks are not on that list.

What are the two S$400 tests?

This is where most confusion comes from. Singapore uses the same number, S$400, in two different ways.

	Low-value goods test	Import relief test
What is measured	Sales value of each item	CIF value of the whole parcel
Includes shipping?	No	Yes (cost, insurance and freight)
Includes GST or duty?	No	GST is charged on CIF plus any duty
Per item or per parcel?	Per item	Per parcel
Who it matters for	GST-registered sellers charging at checkout	Parcels from non-registered sellers
Applies to	Air and post	Air and post, not liquor or tobacco

Sales value test (checkout). Singapore Customs defines low-value goods as goods with a sales value of S$400 or less, imported by air or post. Sales value is the price of the goods only, without transport, insurance, GST or duty. Its example: a S$395 item with S$25 shipping has a sales value of S$395. IRAS adds that this test is per item, so a GST-registered seller charges GST at checkout on each item of S$400 or less even if the whole order is larger.

CIF value test (import). For goods from a seller who is not GST-registered, Customs grants import GST relief if the goods come by air or post, are not liquor or tobacco, and the total CIF value is S$400 or less. CIF means cost, insurance and freight, so shipping counts.

Exchange rates can tip the balance. IRAS gives an example: a bag priced at S$398 at sale was valued at S$402 at the border. From a non-registered seller, GST was then collected at import.

How much GST will you pay? Worked examples

These examples use 9% GST and assume a Korean seller that is not registered for Singapore GST.

Example 1: Korean skincare, S$120 of goods plus S$35 shipping. CIF value is S$155. That is S$400 or less, by air or post, so import GST relief applies. GST payable: S$0.

Example 2: Clothing and shoes, S$360 of goods plus S$60 shipping. CIF value is S$420, over S$400. GST at import: S$420 × 9% = S$37.80. SingPost or the courier collects it, and couriers may add a service fee.

Example 3: The same S$360 of goods, but a GST-registered seller. Each item is under S$400, so GST is charged at checkout on each item. Nothing more is charged at import, though the courier may still have its own fees.

Example 4: Korean soju or makgeolli, any value. Liquor is dutiable and is excluded from the S$400 relief. Duty and GST apply. Ask before ordering.

Singapore Customs notes that for dutiable goods, GST is levied on the CIF value plus the duty.

How do SingPost and couriers collect GST?

SingPost (postal parcels). Singapore Customs says the addressee of a postal parcel from overseas is treated as the importer. SingPost processes postal imports, and since November 1, 2021, recipients pay GST and duty before delivery.

1. A parcel of S$400 or less that is not dutiable and not controlled is delivered without any action from you.
2. A parcel over S$400 gets a GST calculation and a payment notice.
3. You pay through the SingPost app, at a SAM kiosk or at a post office.
4. You have 14 days to pay.
5. If there is no commercial invoice, SingPost holds the parcel and asks you for supporting documents.

Customs says the sender should attach an invoice or postal convention note to the outside of the parcel. It also says splitting a parcel to lower its tax assessment is not allowed.

Couriers. Courier parcels are cleared by the courier, which pays GST and any duty and then recovers it from you. Customs warns that couriers may charge extra service fees and suggests checking them before you buy.

Controlled goods. Parcels with controlled goods are detained and assessed by the relevant government authority. SingPost emails you with instructions to apply online for authorization.

Double charges. If you paid GST at checkout and are charged again at import, Customs says to pay the import GST to get your goods and then ask the seller for a refund. If the seller refuses, IRAS says your courier can file a refund claim with Singapore Customs, with evidence of the refusal.

Scams. IRAS and Singapore Customs say they do not ask consumers for GST payments by SMS, email or WhatsApp. Do not click payment links in such messages.

What paperwork should travel with the parcel?

Most delays in Singapore come from missing documents, not from tax. Singapore Customs lists what each route expects.

Route	Who clears it	Documents Customs expects
Post (SingPost)	SingPost, with the addressee treated as importer	Invoice or postal convention note attached outside the parcel
Courier	The courier, through checkpoints run by ICA (Immigration and Checkpoints Authority)	Commercial invoice, packing list, airway bill, consignment note

For a Korean order, a good invoice lists each item in plain English, its quantity and the price actually paid. Vague lines such as "gift" or "goods" invite questions. For postal parcels over S$400, SingPost asks for supporting documents when there is no commercial invoice, and the parcel waits until you send them.

Keep your own order confirmation and payment receipt as well. If the value at the border is disputed, or GST is charged twice, those are the documents you will need.

What Korean products are restricted in Singapore?

Singapore's customs duty is simple, but several agencies control specific goods.

E-cigarettes and vaporizers. The Health Sciences Authority (HSA) lists imitation tobacco products such as vaporizers among products you cannot bring in, sell, buy, use or possess. Do not order them.

Tobacco. HSA says tobacco imported by post must meet Singapore's standardized packaging rules, or it is returned to the country of origin. Tobacco is also dutiable and gets no GST relief.

Alcohol. Dutiable, and excluded from the S$400 import relief. Singapore Customs' definition of liquor covers drinks used for health or cooking reasons if they are over 0.5% alcohol, which can include some Korean cooking wines.

Meat, eggs and other food. The Singapore Food Agency (SFA) says food must come from approved sources. Its personal-consumption list names approved countries for each meat type, and Korea is listed only for chicken shell eggs, not for any meat. SFA's allowances are written for travelers, and food is for personal use only, never for resale. Ramyeon with meat-based seasoning, jerky and meat snacks need checking, so ask before ordering.

Medicines. HSA regulates medicines and medical devices, and some need prior approval. Ask before ordering anything from a Korean pharmacy.

Health supplements. HSA says it does not require approvals or licences to import health supplements, but dealers must make sure products meet its standards, including the ban on added steroids. Personal orders can still be checked.

Batteries, aerosols and perfume. These are limited by air transport rules rather than Singapore Customs. See what you cannot ship from Korea and ask us before ordering.

Product	Singapore rule	Our advice
Skincare and makeup	9% GST rules apply, no duty	Usually straightforward
Clothing, shoes, bags	9% GST rules apply, no duty	Watch the S$400 CIF line
K-pop albums and merch	9% GST rules apply, no duty	Usually straightforward
Soju, makgeolli, cooking wine	Duty plus GST, no S$400 relief	Ask before ordering
Meat snacks, ramyeon with meat	SFA approved-source rules	Ask before ordering
Medicines, devices	HSA controls	Ask before ordering
Vapes and e-cigarettes	Prohibited	Do not order
Items with batteries	Air transport limits	Ask before ordering

Does it matter who ships the parcel?

Yes, for GST.

IRAS says that if a GST-registered redeliverer, such as a forwarding company, arranges the shipment, it charges GST on the goods and on its own shipping and administrative fees, then pays that GST to IRAS. So with a registered forwarder, you may pay GST on a parcel that would otherwise fall under the S$400 import relief.

With a non-registered seller or service, the import relief test applies to the parcel's CIF value at the border. Below S$400 by air or post, no GST is due. Above it, GST is collected at import.

Customs also notes that splitting one shipment into several parcels to lower the tax assessment is not allowed. Plan one honest parcel, not a series of small ones.

Purchasing agent or package forwarder: what changes for Singapore?

First, check whether the Korean brand ships to Singapore itself. Many Korean beauty and fashion brands run global sites, and some sell through platforms that are GST-registered in Singapore and charge GST at checkout.

Many Korean shops, though, sell only inside Korea. Stores such as Musinsa, Coupang and Naver Smart Store often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
GST at checkout	If the seller is GST-registered	If the forwarder is GST-registered	Not included in our total
GST at import	CIF over S$400, non-registered seller	Depends on forwarder	Paid by the recipient if due
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

HaulKorea's total covers the item and international shipping. It does not include Singapore GST. If GST is due at import, the recipient pays it to SingPost or the courier. We ship duty unpaid to every country, including the US.

What an agent changes is the buying and the paperwork. We buy from the Korean store, keep the real receipt, attach a clear invoice, and describe each item accurately. A missing invoice is one of the reasons SingPost holds a parcel and asks for documents.

More: purchasing agent vs package forwarding.

How do you order from Korea to Singapore through HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. Singapore GST and courier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. If the parcel's value is over S$400, pay GST through SingPost or the courier when asked.

How can Singapore buyers keep costs down?

Know your CIF value. Add the goods and the shipping. If the total is close to S$400, remember that exchange rates at the border can push it over.

Do not split to avoid GST. Customs does not allow it, and separate parcels also mean separate shipping costs.

Combine smaller orders sensibly. For a non-registered seller, one parcel under S$400 pays no GST. One parcel over S$400 pays 9% on the whole CIF value, not just the excess.

Keep invoices. If you are charged GST twice, you need proof of payment for a refund.

Leave liquor and vapes out. Liquor removes the relief and adds duty. Vapes are prohibited.

Shopping for friends nearby? See our guide for Malaysia.

FAQ

Do I pay GST on a package from Korea to Singapore?

It depends. A GST-registered seller charges 9% GST at checkout on items of S$400 or less. From a non-registered seller, GST is charged at import only if the parcel's CIF value, including shipping, is over S$400.

Is there customs duty on Korean skincare or clothes in Singapore?

No. Singapore charges customs and excise duty only on intoxicating liquors, tobacco products, motor vehicles, and petroleum products and biodiesel blends. GST rules still apply.

What is OVR?

OVR (Overseas Vendor Registration) is the system under which overseas sellers register for Singapore GST. Registered sellers charge GST at checkout on low-value goods of S$400 or less per item.

Does shipping count toward the S$400 limit?

For import relief, yes. The test uses CIF value, which includes cost, insurance and freight. For GST at checkout, the test uses the item's sales value without shipping.

How do I pay GST on a SingPost parcel?

SingPost sends a payment notice for parcels over S$400. You can pay through the SingPost app, at a SAM kiosk or at a post office within 14 days.

Can I order Korean vapes to Singapore?

No. HSA prohibits importing, selling, buying, using or possessing vaporizers and other imitation tobacco products.

Does HaulKorea include Singapore GST in the price?

No. Our total covers the item and international shipping. If GST is due at import, the recipient pays it locally. We ship duty unpaid to every country, including the US.