My supplier sends me trade samples before I decide on the quantity to order. The samples are not for sale. Do I have to pay GST for the samples?
Import of non-dutiable and non-controlled trade samples with Cost, Insurance and Freight (CIF) value not exceeding S$400 is granted GST relief and can be imported without an import permit. Please inform your supplier to indicate the goods as 'trade samples' in the Bill of Lading (B/L) or Airway Bill (AWB) and invoice.
If the total CIF value exceeds S$400, the samples will incur GST and an In-Payment (GST) permit application must be obtained to account for the importation.
You may find more information on the Importation of Trade Samples here.
Related questions
My supplier has included free-of-charge samples in my shipment of goods. Do I have to declare such samples and pay the accompanying GST?
My supplier has included trade samples valued at S$300 in my commercial shipment. This shipment's invoice value is S$18,000. Can the GST be waived?
Supplier has sent some free-of-charge (FOC) items to Major Exporter Scheme (MES) trader shipment of goods. The FOC items are non-dutiable goods with a total value of more than S$400. Should I apply for In-Payment GST permit (IG permit) or In-Non-Payment Approved Premises/Schemes permit (ME permit)?
What if the OVR Vendor has passed down its GST registration number but there is no indication to show whether GST is charged for each item of goods for a consignment exceeding CIF value S$400?
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