Effective from January 1, 2023, Singapore will impose a Goods and Services Tax (GST) on imported goods (that is, goods shipped from outside Singapore to Singapore) that are classified as taxable for Singapore GST purposes, and have a sales value of S$400 or less (which is classified as Low Value Imported Goods or LVIG). Amazon Asia-Pacific Holdings Private Limited (Amazon) is required to calculate, collect 8% GST on LVIG sold by you on Amazon.sg from customers, and remit it to the Inland Revenue Authority of Singapore (IRAS).

You will not receive the GST amount in your disbursements and you will not be required to remit these amounts to IRAS.

There is no change to your tax responsibilities if you deliver from inventory held in Singapore to Singapore customers (for example, orders which are fulfilled using the FBA service). You are responsible for accounting any tax due on these sales. Please consult your tax adviser for advice on your domestic tax obligations.

Further information on LVIG GST is available on the Inland Revenue Authority of Singapore website.

Preparation for this change

To prepare your business for this impending GST law change, we recommend you to take the following actions:

1. Review and update your Seller Central account details.

   Ensure that your Seller Central account tax registration details are accurate by reviewing your default shipping address. Amazon will use your default ship-from address to display accurate LVIG tax inclusive prices to customers.

   It is recommended that you regularly review this information to ensure that it remains up to date.

2. Review your list prices on Amazon storefronts to ensure that they are inclusive of GST.

   Review your pricing settings for your Amazon storefronts, to ensure that they include applicable GST. You are required to provide list prices that are inclusive of all applicable taxes, including GST, for that storefront. For more information, go to Manage Inventory.

3. Make sure to provide incremental information to your carrier or logistics service provider.

   If you are shipping LVIG from outside of Singapore, the customs documents* you provide with the order must (in addition to the usual details, for example, product list) include the GSTN of Amazon and the words “GST-Paid” for items that LVIG GST was collected. You can find the required information when confirming the order on Seller Central, in the order reports and through Marketplace Web Services.

You can identify that an item is an LVIG prior to shipment on the Order Details page when confirming the order on Seller Central from January 1, 2023.

Please visit the following help articles for further information on the Low Value Imported Goods GST:

Frequently asked questions on Singapore's Low Value Imported Goods GST

Ship to Singapore: required customs documents for seller-fulfilled items

*Customs documentation is different from invoices that you issue to your customers. Any invoice that you are required to issue should not state that Amazon is the seller of your products.

The information in this announcement does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional adviser if you have any questions.