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http://www.customs.gov.sg/leftNav/trad/cle/Internet+PurchasesPostal+Parcels.htm

Goods and Services Tax

There is a 7% Goods and Services Tax (GST) levied on all goods, inclusive of new articles, personal effects, souvenirs, gifts, food preparations and dutiable products, imported into Singapore. GST is calculated based on the CIF value of the goods plus all duties payable. If the invoice value of goods does not include insurance and freight charges, the postage charge paid for the goods is to be taken as freight and insurance charges, and is to be added to the invoice value of such invoice for calculation of GST payable.

GST relief is granted on goods, inclusive of new articles, personal effects, souvenirs, gifts and food preparations but excluding dutiable products, imported by post to a total value not exceeding $400. Where the value exceeds $400, the entire sum would be subject to GST.
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