In view of the growing popularity of online shopping, including from overseas suppliers, from 1 January 2023 GST will be imposed on goods imported via air or post that are valued up to and including the current GST import relief threshold of S$400/-. These goods are currently not subject to GST.
GST will also be imposed on business-to-consumer (B2C) imported non-digital services,
which refer to services supplied over the Internet or other electronic networks that require human intervention. This includes live interactions with overseas providers of educational learning, fitness training, counselling and telemedicine.
Overseas suppliers of imported low-value goods and imported non-digital services will have to register under the extended overseas vendor registration regime to charge GST on such sales to local consumers.
Further details will be provided by IRAS at a later stage.