Singapore GST on Trading Cards from Japan — What You Actually Pay
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When you order trading cards from Japan to Singapore, there is no customs duty on the cards. The only tax that can apply is GST, and whether you pay it, and where, comes down to two lines that share one number: S$400. One is at the checkout, one is at the border. Know both, and you can judge your own order before you buy.
We run a trading card shop in Japan and ship to Singapore. This guide covers the rules as of September 2026, with links to the official sources. Rules can change, so please check the latest for yourself too.
The short version
- No customs duty and no excise on cards. Singapore charges duty on four categories of goods only, and cards are not one of them.
- GST is currently 9%, and it is the only tax in play.
- The border line: parcels by air or post with a total CIF value (goods + insurance + freight) of S$400 or less get import GST relief. Above it, GST is charged on the whole amount.
- The checkout line: since 1 January 2023, GST-registered overseas sellers charge GST at checkout on items priced S$400 or less.
- Either way, GST on the goods is generally charged once.
Is there customs duty on the cards?
No. Singapore Customs lists exactly four categories of dutiable goods: intoxicating liquors, tobacco products, motor vehicles, and petroleum products and biodiesel blends. Everything else is non-dutiable, "although GST may still apply unless exempted," in Customs' own words.
Cards sit outside all four, so there is no customs duty and no excise. Classification is always customs' decision, but for cards that leaves one question: GST, the same tax you see on any receipt in Singapore, currently 9%.
Line one: the border (S$400 CIF)
Goods imported by air or post get import GST relief if the shipment's total CIF value is S$400 or less. Liquor and tobacco are excluded, and sea or land shipments do not qualify, but a parcel of cards sent by air mail does.
CIF means cost, insurance and freight: the price of the goods plus what was paid to insure and ship them. For postal parcels, the postage counts as freight; if shipping was free, there is no freight to add. So cards of S$380 with S$30 of postage come to S$410, which is over the line.
Over the line, the whole amount is taxed, not just the part above S$400. On that S$410 shipment, GST is 9% of S$410: S$36.90.
Parcels can be counted together. Goods from the same sender, to the same recipient, on the same flight are assessed as one shipment. Customs' own example is three parcels of S$150 each: combined CIF S$450, relief not applicable, GST payable on the full S$450.
The line is in Singapore dollars. When the seller is not GST-registered, the value counts at the exchange rate at the time of import, so an order just under S$400 on the day you paid can arrive just over it.
Line two: the checkout (since 2023)
Since 1 January 2023, overseas sellers and marketplaces registered for GST in Singapore must charge GST at the point of sale on low-value goods: items with a sales value of S$400 or less, delivered by air or post. This is the Overseas Vendor Registration (OVR) regime, which Customs says is there "to ensure fair competition for local businesses."
Registration is required for overseas businesses with a global turnover above S$1 million a year that also make more than S$100,000 a year of supplies to consumers in Singapore — low-value goods and remote services counted together. For you as a buyer, the test is simply whether the seller is registered, which you can check with IRAS's GST Registered Business Search. A registered seller shows a GST-inclusive price; the GST may appear as its own line or be included in the price.
Buy from a seller that is not registered, and no GST is charged at checkout; only the border line applies. IRAS gives this exact case as an example: a retailer that is not GST-registered, a parcel by post, CIF value below S$400. No GST at the point of sale, and none at import either.
Same number, different measures
- The checkout line tests each item's sales value, leaving out shipping and insurance charged separately. Once an item qualifies, GST is charged on the whole amount paid for it, shipping included. The test is per item, so several items under S$400 are each taxed at checkout even if the order is larger.
- The border line takes the shipment's total CIF value, shipping included.
Take a card listed at S$420, of which S$25 is a separately shown shipping charge:
| Where you buy | At checkout | At the border |
|---|---|---|
| GST-registered seller | Sales value S$395, under the line. GST on S$420: S$37.80 | Nothing more, once the seller's GST details reach the courier |
| Seller not registered | No GST | CIF S$420, over the line. GST on S$420: S$37.80 |
Either route, GST on the goods is charged once. Paying twice is the exception, when the seller's GST details do not reach the courier in time. Then you pay the import GST to receive the parcel and ask the seller for a refund, with the courier's tax invoice, the import permit or the SingPost GST receipt as proof. If the seller refuses, your courier or SingPost can submit a refund claim to Singapore Customs. So keep your payment records.
How you pay when GST is due
- By post: SingPost notifies you through its app (or by email or letter, if you asked). You pay within 14 days in the app, at a SAM kiosk or at a post office, and the parcel is then delivered.
- By courier: the courier files the declaration for you and collects the GST before or upon delivery.
SingPost and couriers may add handling or admin fees for paying GST on your behalf. Customs notes these are separate from GST: service charges, not tax.
What keeps a parcel moving
Beyond the numbers, it is the paperwork. For postal parcels, Customs asks for the invoice, showing the value of the goods, to be attached to the outside. Without it, SingPost holds the parcel and writes to you for the invoice first. A value lower than what you paid, or contents written only as "toys," can invite questions and delays. A shop that offers to write a lower value is not doing you a favour: you are the importer, and the risk sits with you.
A short checklist before you order
- Is the seller GST-registered in Singapore? If so, GST is charged at checkout on items of S$400 or less.
- If not: add the cards and the shipping. At or under S$400, nothing to pay on arrival; over it, 9% of the whole amount.
- Keep your receipts, in case GST is ever charged twice.
How we ship to Singapore
We send to Singapore by international mail: EMS (Express Mail Service) and a lower-cost tracked air option. Both are postal, so on arrival your parcel goes through SingPost as described above.
We are not registered for GST in Singapore, and we do not collect Singapore's taxes at our checkout. If your shipment's total, cards plus shipping, is S$400 or less, there is nothing to pay on arrival. If it is over, you pay the 9% once, through SingPost, before delivery. That is the ordinary shape of buying from abroad, and the amount is something you can work out in advance. We declare each parcel with its real contents and the price of the goods. See our shipping policy for the current methods and rates.
Official sources
- Singapore Customs — Duties and dutiable goods overview (the four categories)
- IRAS — Current GST rates
- Singapore Customs — Paying GST and duty for postal / courier items (S$400 CIF relief, combined parcels, fees)
- Singapore Customs — GST on low-value goods (checkout vs import, GST charged twice)
- Singapore Customs — Courier / postal procedures (SingPost payment, invoice on the parcel)
- IRAS — GST on imported low-value goods (sales value, examples, refunds)
- IRAS — Consumers importing goods into Singapore (CIF and how GST is computed)
- IRAS — Overseas businesses supplying low-value goods to Singapore (registration thresholds)
- IRAS e-Tax Guide — Taxing imported low-value goods by way of the overseas vendor registration regime (Example 1a)
- Singapore Customs — Fees charged by service providers
- Singapore Customs — Refund of duties and GST
Last checked against official sources: 28 September 2026. This article is general information, not legal or tax advice. Rates, thresholds and procedures change — verify the current official sources for your own situation. How a specific parcel is classified, and the value it is assessed on, are decided at clearance.