Short answer: the shipping and relocation costs you control are the quotes from your mover, airline and landlord, and the cost Singapore adds on top is customs. Used household goods can come in free of the 9% GST if you are moving your home here, have owned and used the items for at least 3 months, and ship them within 6 months of arriving. Liquor and tobacco never get that relief: wine and spirits pay S$88 of duty per litre of alcohol, beer S$76, and cigarettes 58.9 cents per gram of each stick, with GST on top. This shipping and relocation cost estimator adds your own quotes to the customs bill.
Rules and rates checked 3 Oct 2026 against Singapore Customs' Moving to Singapore pages, its list of dutiable goods (12 Feb 2026 edition) and IRAS's GST rate page. We do not publish freight prices, because they depend on volume, route and the mover you pick; enter real quotes instead.
Relocation Cost and Customs Estimator
Add up your own moving quotes, then see the GST and duty Singapore Customs charges on what you ship. GST 9%, liquor and tobacco duty rates checked 3 Oct 2026.
Key Takeaways
- GST relief on used household goods is open to returning citizens and PRs and to foreigners moving to Singapore, under the same conditions.
- The conditions: you are moving your home from overseas, you own the items, you have used them for at least 3 months, they arrive within 6 months of your first arrival, and you will not sell them for 3 months.
- For shipped goods the Declaration of Facts must reach Customs before the goods arrive. If they land first, Customs rejects it and you pay GST.
- Liquor, tobacco, motor vehicles, private aircraft, boats and commercial goods never get relief, whoever imports them.
- Duty is S$88 per litre of alcohol on wine and spirits, S$76 on beer (S$16 customs plus S$60 excise), and 58.9 cents per gram or part of a gram of each cigarette, then 9% GST on value plus duty.
Who Gets GST Relief on Household Goods
Singapore charges GST on everything imported, at 9%, on the value of the goods plus any duty. Singapore Customs can waive that GST on used household articles and personal effects for two groups: Singapore Citizens and PRs who lived overseas and are coming back, and foreigners relocating or migrating here. Today the conditions are the same for both groups; only the supporting documents differ.
| Returning citizen or PR | New PR or foreigner moving here | |
|---|---|---|
| Eligible for relief | Yes | Yes |
| Items owned and used for | At least 3 months | At least 3 months |
| Must arrive within | 6 months of your first arrival | 6 months of your first arrival |
| Cannot sell or give away for | 3 months after import | 3 months after import |
| Proof of the move | Overseas work permit, visa, employment letter or student visa | Employment Pass, Dependant's Pass, Student's Pass, or MOM In-Principle Approval |
| Extra for shipped goods | ICA Re-Entry Permit (PRs) | Nothing extra |
Customs says relief is assessed case by case. New items bought for the move do not qualify, because the 3-month use rule is there to separate personal belongings from shopping.
How to Claim the Relief
Goods Shipped by Sea, Air or Land Freight
- You or your mover submit an online Declaration of Facts to Singapore Customs before the goods arrive, with your passport or NRIC, proof of the move and the bill of lading or air waybill. One declaration covers one bill of lading.
- Track it on TradeNet. Once Customs approves, the agent applies for a Customs In-Non-Payment (GST Relief) permit within 10 working days.
- The agent collects the goods at the PSA port area for sea freight or the Changi Airfreight Centre for air freight, shows the permit and documents, and checkpoint officers clear them. You usually do not need to be there.
Goods sent by post or Speedpost follow the same declaration, one per tracking number, and you tell SingPost once Customs approves.
Goods You Carry on the Same Flight
If your belongings travel with you, fill in Customs' application for GST relief on hand-carried household articles at least five working days before you arrive. When it is approved, go through the Red Channel on arrival and show the approval email and documents.
If Relief Is Refused
The declaration is rejected and the agent takes out an In-Payment (GST) permit instead, so you pay 9% on the declared value. That is the figure the estimator shows when you answer No.
Liquor, Tobacco and Goods That Always Pay
Customs lists six categories that get no GST relief for anyone, whatever their residence status: intoxicating liquors, tobacco products, motor vehicles, private aircraft, boats and yachts, and commercial goods. Dutiable goods need an In-Payment (Duty and GST) permit. Liquor duty is charged per litre of pure alcohol, so a stronger bottle pays more.
| Item | Duty rate (2026) | Example |
|---|---|---|
| Wine, sparkling wine | S$88 per litre of alcohol (excise) | 6 x 750ml at 13% = 0.585 litres of alcohol = S$51.48 |
| Spirits: whisky, gin, vodka, rum, brandy | S$88 per litre of alcohol (excise) | 1 litre at 40% = S$35.20 |
| Beer, stout, ale | S$16 customs + S$60 excise per litre of alcohol | 24 x 330ml at 5% = 0.396 litres of alcohol = S$30.10 |
| Cigarettes | 58.9 cents for every gram or part of a gram of each stick | 200 sticks under 1g each = S$117.80 |
| Motor cars | 20% of customs value (Customs' worked example) | Not modelled here |
GST at 9% is then charged on the value of the goods plus the duty. Cigarettes also have to meet Singapore's standardised packaging rules, in force since 1 July 2020; non-compliant packs are disposed of at the checkpoint.
Liquor in Your Luggage
Travellers aged 18 or over who have been out of Singapore for at least 48 hours, and are not arriving from Malaysia, get a duty-free liquor allowance on one of five options: 1 litre of spirits and 1 of wine, 1 of spirits and 1 of beer, 1 of wine and 1 of beer, 2 litres of wine, or 2 litres of beer. Anything above that pays duty and GST, and more than 10 litres needs a Customs permit. There is no allowance at all for cigarettes or tobacco.
Budgeting the Rest of the Move
The estimator asks for your own figures for shipping, flights, temporary housing and anything else, rather than filling in averages. Freight prices move with the route, the container size and the season, and an averaged number is no help when you are deciding whether to ship a sofa. Get two or three written quotes priced by volume and use those.
- Ask each mover whether the quote includes Singapore customs clearance and who files the Declaration of Facts. A missed declaration costs you the 9% GST relief.
- Check controlled items early with the HS/CA Product Code Checker that Customs links to. Some goods need another agency's approval before import.
- Pets moved as part of a change of residence have their own Customs page; budget for them under other costs.
- Keep receipts. Where they are missing, Customs values goods by identical or similar goods from the same country of origin.
Frequently Asked Questions About Shipping and Relocation Costs
Do I pay GST on household goods when moving to Singapore?
Not if Singapore Customs grants GST relief. You must be moving your home here, own the goods, have used them for at least 3 months, import them within 6 months of your first arrival and keep them for 3 months. Otherwise GST is 9% of the value.
Can foreigners on an Employment Pass get GST relief?
Yes. Customs grants relief to foreigners relocating to Singapore as well as returning citizens and PRs. An Employment Pass, Dependant's Pass, Student's Pass or MOM In-Principle Approval letter is accepted as proof of the move.
Is there duty on wine in a household shipment?
Yes. Liquor gets no GST relief. Wine and spirits pay S$88 of excise duty per litre of alcohol, beer S$16 customs plus S$60 excise per litre of alcohol, then 9% GST on value plus duty.
What if my shipment arrives before I file the Declaration of Facts?
Customs says the declaration must be submitted before import and clearance. If the goods have already arrived, it rejects the application and you pay GST.
How much duty is charged on cigarettes?
58.9 cents for every gram or part of a gram of each stick, so a stick under 1 gram pays 58.9 cents, plus GST. There is no duty-free allowance for cigarettes.
Can I bring my car with my household goods?
Motor vehicles never get GST relief. Excise duty applies (Customs' worked example uses 20% of customs value), so price a car separately from the household shipment.
How long do I have to ship my things after I arrive?
Six months from your first arrival in Singapore, under the relief conditions.
Official Sources and References
- Do I qualify for GST relief? (Singapore Customs)
- What goods are not eligible for relief? (Singapore Customs)
- Sending unaccompanied items (Singapore Customs)
- Bringing used household items with you (Singapore Customs)
- List of dutiable goods (Singapore Customs)
- Duty-free concession and GST import relief for travellers (Singapore Customs)
- Current GST rates (IRAS)
Explore Catalyst Immigration’s other services:
- Cost of Living in Singapore for PRs
- Business Relocation to PR in Singapore
- Dependant's Pass Singapore Guide
- Employment Pass Work Visa Service
- Singpass Eligibility and Registration Checker
Talk to Catalyst Immigration
Customs is the last step of a move; the pass comes first, and the relief forms ask for it. Catalyst Immigration handles Employment Pass, Dependant's Pass and PR applications for families relocating to Singapore, so the paperwork your mover needs is ready on time.