You've accepted the offer, signed the lease, and started the mountain of paperwork that comes with an international move. Then someone mentions Singapore customs, and suddenly you're in a rabbit hole of permit requirements, GST declarations, and a vague memory that chewing gum is illegal.
The good news: Singapore customs is one of the more predictable systems you'll encounter. It's strict, but it's transparent. Once you know the rules, there are very few surprises — and most of what you own will arrive without issue.
Here's what you need to know before your shipment leaves.
The Transfer of Residence scheme — start here
Before anything else, you should know about the Transfer of Residence (TOR) relief scheme. This is Singapore Customs' provision for people relocating to Singapore: it lets you import used personal and household effects free of GST, provided you meet the criteria.
To qualify, you generally need to be moving to Singapore to take up residence (not visiting short-term), have owned and used the items before your move (new or unused goods don't qualify), and submit your TOR application before your shipment arrives — ideally as soon as you have your Bill of Lading or Air Waybill.
Your freight forwarder or moving company will typically handle the TOR application (Singapore Customs Form SC-AED-004), but you need to flag it explicitly — it doesn't happen automatically. If your mover doesn't bring it up, ask. Missing this could mean paying 9% GST on the declared value of your entire shipment.
What Singapore will not let in — full stop
These items are prohibited regardless of what you paid for them, how long you've owned them, or what your home country permits. Don't pack them.
- Recreational drugs of any kind
- Weapons, firearms, and ammunition (without specific authorisation)
- Obscene or pornographic materials
- Counterfeit goods
- E-cigarettes, vapes, and related accessories — Singapore's ban is comprehensive and actively enforced
- Chewing gum (therapeutic gum approved by the Health Sciences Authority is the only exception)
If any of these are found in your shipment, the consequences go well beyond confiscation.
What requires a permit or prior approval
These items aren't banned outright, but each has a specific approval process, and your shipment can be held until the paperwork is in order.
Medications and health products
Any prescription medication needs Health Sciences Authority (HSA) approval before import. This includes things you might consider routine — certain antihistamines, sleep aids, or controlled substances prescribed by your home country doctor. Bring a letter from your physician and check HSA's website for your specific medications before you ship.
Food, meat, and fresh produce
The Singapore Food Agency (SFA) regulates all food imports, including items in your personal shipment. Commercially sealed packaged food in reasonable personal quantities is generally fine. Fresh meat, fruit, vegetables, and dairy often require SFA import permits. Homemade food, opened packages, or unlabelled items are not permitted. The simplest rule: don't ship perishables.
Plants and soil
Singapore takes biosecurity seriously. Live plants, seeds, soil, and anything that may carry pests need National Parks Board (NParks) clearance. Pack outdoor furniture and garden items carefully — they should be clean and free of soil before they're packed.
Alcohol and tobacco
Alcohol can be imported, but it must be declared and duties apply. The duty-free allowance you're used to as a traveller does not apply to shipped goods. All tobacco products — cigarettes, cigars, loose tobacco — must be declared, and excise duty applies per stick or gram.
Pets
Singapore has strict import requirements for animals: breed restrictions, mandatory quarantine periods, and AVS (Animal and Veterinary Service) permits. Start this process as early as possible. Three to six months before your move is not too soon.
Valuable items and jewellery
High-value items need to be declared. Undervaluing goods to avoid GST is taken seriously by Singapore Customs — if items are flagged and found to be undervalued, you're looking at penalties on top of the duties owed.
GST — what you'll pay and what you won't
Singapore's GST rate is 9% (as of 2026), applied to imported goods valued above S$400.
For most expats moving with household goods, TOR relief will exempt used personal effects from GST entirely. Where GST does apply — typically on new items, commercial goods, or shipments that don't qualify for TOR — it's calculated on the declared customs value.
Your freight forwarder declares the value of your shipment on your behalf. Make sure your inventory and declared values are accurate. Customs has the right to inspect and revalue shipments they consider undervalued.
The documents you need
Your moving company handles most of the customs paperwork, but you'll need to provide:
- Passport copy and valid visa / Employment Pass / IPA letter
- Proof of employment (Employment Contract or In-Principle Approval letter) — required for TOR relief
- Bill of Lading or Air Waybill (provided by your shipper)
- Detailed packing list with item descriptions and estimated values
- Complete inventory declaration
- Import Customs permit (your mover applies for this)
- TOR relief application — Form SC-AED-004 (ask your mover to handle this)
- Any specific permits for regulated items (medications, pets, plants, and so on)
The more accurate and detailed your inventory, the smoother the clearance process. Vague descriptions like "household items" or "personal effects" invite scrutiny.
The things that catch people out
Vapes and e-cigarettes. People genuinely don't realise Singapore's ban extends to personal use items packed in a shipment. They're confiscated without exception.
Medications. Packing a few months of prescription medication without checking HSA requirements is one of the most common issues — and one of the most stressful to resolve once a shipment is held.
New items mixed into household goods. If you bought new appliances, electronics, or furniture before your move and packed them with your used goods, they don't qualify for TOR relief and will attract GST. Keep receipts and declare them separately.
Underestimating the inventory process. A vague or incomplete packing list slows everything down. A detailed, itemised list — even for things that feel trivial — makes a real difference to clearance speed.
Frequently asked questions
Can I ship alcohol to Singapore?
Yes, but duties apply and there's no duty-free allowance for shipped goods. Declare all bottles in your inventory.
Are electronics taxed when moving to Singapore?
Used electronics for personal use are usually covered under TOR relief. New purchases are subject to 9% GST.
Can I ship my car to Singapore?
Yes, but between import duties, the Additional Registration Fee (ARF), and COE, it's rarely cost-effective. Most expats sell before leaving and buy or lease locally.
What happens if my shipment is held at customs?
Singapore Customs will issue a query or hold notice. Your freight forwarder handles the response, but you'll need to provide documentation quickly. A detailed, accurate inventory upfront is the best way to avoid it getting to this point.
Do I need to declare jewellery and watches?
Yes. High-value items should be declared at their accurate value. Customs can independently assess value if they suspect undervaluation.
What is the Transfer of Residence (TOR) relief scheme?
A Singapore Customs scheme that exempts used personal and household goods from GST when you're relocating. Your mover applies on your behalf using Form SC-AED-004 — but you need to specifically ask them to do it.
Can I ship food to Singapore?
Commercially sealed, packaged food in personal quantities is generally fine. Fresh produce, meat, dairy, homemade food, and unlabelled items are not permitted without SFA permits.
Let us handle the logistics
We help families coordinate every step — from shipping and customs to move-in day. One point of contact instead of ten.
Get in Touch →Planning short-term housing for when you land? Read our guide to short-term housing for expats in Singapore.
— Suren, Moving, Managed