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Taxes · IRAS

Consumers

Consumer guidance separates local purchases, overseas purchases and traveller relief.

Source checked · 11 October 2026

Key Requirements

The directory explains who can charge GST, required price displays and how to check a business’s registration by name or tax reference. Other pages cover imported goods and overpaid import GST, goods brought in by travellers, remote services from overseas providers and imported low-value goods. Tourist refunds have their own eligibility and qualifying-goods requirements. Choose the page matching how the purchase enters Singapore: a traveller carrying goods, a parcel import and a remote-service purchase do not follow identical relief rules. A seller’s claim to be registered can be checked against the official register, but registration alone does not determine whether a particular purchase qualifies for a refund.

Official Source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the Official Source ↗

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