DDP Singapore Import GST: Who Declares, Pays and Claims
DDP Singapore import GST raises three questions, and the Incoterm answers only one. DDP settles who pays the bill. Who is named importer on the permit, who pays the import GST at the border and who can claim it back all follow who owns the goods when they arrive. Choose that set-up before you quote DDP.
Updated 27 October 2026. This guide covers both sides of one B2B deal: the overseas seller quoting delivered prices and the Singapore buyer.
Declaration Nexus is a Singapore customs broker and TradeNet declaring agent. We prepare and file customs permits for whichever party is the importer. This is general information, not tax advice: IRAS decides GST registration and input tax questions, so check its linked pages against your own case.
KEY TAKEAWAYS
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In this article |
Who declares and who pays under DDP
Whoever is named importer on the permit pays the import GST, and only that party can claim it back. IRAS ties the importer to ownership: as a rule, it is whoever owns the goods when they enter Singapore. A DDP price can move the cost onto the seller in the contract, but not the name on the permit.
For an overseas seller with no Singapore entity, IRAS's rules leave three set-ups: the buyer imports, the seller registers for GST with a Section 33(1) agent, or a GST-registered Section 33(2) agent imports.
DDP is a commercial term between seller and buyer; the IRAS and Customs rules quoted here do not mention it. For the Incoterm itself, see DDP under Incoterms 2020. IRAS's Guide on Imports states the ownership rule:
"Generally, the person who has ownership of the goods at the point of importation should be the importer. This is because only the rightful importer can claim input tax incurred on the import of goods and he must have an import permit in his name to support the claim." (IRAS, GST Guide on Imports, §5.2)
If your business has no Singapore company at all, see selling to Singapore without a Singapore company. This guide covers the money: who pays the GST and who gets it back.
How much DDP Singapore import GST costs, and when it is paid
Singapore import GST for business shipments is charged at 9%, the current rate on the IRAS GST rates page. A business that is not GST-registered still pays it at import, unless an exemption, relief or suspension arrangement covers the goods (IRAS, Importing of goods).
IRAS applies the 9% to more than the invoice price: the CIF value (cost, insurance and freight), plus every duty Singapore Customs assesses, plus commission and other incidental charges (IRAS, Importing of goods). IRAS's own worked example:
Step | Amount |
Value of goods | $10,000 |
Freight and insurance | $2,000 |
CIF value | $12,000 |
Add: customs duty | $3,600 |
Taxable value | $15,600 |
GST at 9% | $1,404 |
Source: IRAS, Importing of goods. Where no duty is assessed, that line is empty and the method is the same. Our guide to how the CIF value on your permit is built covers the first line.
A DDP quote can bundle costs paid before the goods arrive. Asked about tax and duty already on an overseas invoice, Customs replied that when they form part of what the shipment cost, they belong in the GST calculation (AskGov, 31 July 2024). So build the value line by line; do not declare the delivered price as it stands.
When the GST is paid
The GST goes to Singapore Customs, and IRAS names four ways to pay it: the importer's own interbank GIRO (IBG) with Customs, the declaring agent's IBG, SingPost, or the courier. Customs adds that an importer with no IBG of its own has the duties and GST taken from its declaring agent's IBG, and that declaring agents may charge service fees (Singapore Customs, Import operations overview).
Regular importers have one way to avoid paying up front. The Import GST Deferment Scheme (IGDS) lets an approved, GST-registered business push the payment to its monthly return, where it also claims the same amount back. A seller or buyer outside that scheme pays at import.
For the rest of the clearance bill, including the permit fee, see what customs clearance costs, including the GST line.
Who can claim the import GST back
Only a GST-registered importer whose name is on the import permit. IRAS asks for three things: your business appears as importer on the permit, the normal input tax conditions are met, and the figures go correctly into your GST return, the GST F5 (IRAS, Importing of goods).
IRAS's guide expects each import claim to rest on a permit naming you as importer. The one exception is courier and air express shipments through FedEx, UPS or DHL Express in Singapore, where their tax invoices can stand in for the permit (IRAS, GST Guide on Imports, §6.1-6.2).
In a DDP deal, if the importer on the permit is not GST-registered, IRAS's pages give it no way to recover the GST, so it is a real cost. On the IRAS example, that is $1,404 on $15,600 of taxable value. It is easy to leave out of a delivered price, so add it on purpose.
Three lawful set-ups for an overseas B2B seller
IRAS describes three routes from an overseas seller to a local business customer. An overseas entity, in IRAS's words, is one with "neither a business establishment, fixed establishment nor usual place of residence in Singapore" (IRAS, Applying for GST registration).
1. The Singapore buyer imports
If ownership passes to the buyer before the goods arrive, IRAS's guide says the local customer should import the goods in its own name and pay the GST on importation (IRAS, GST Guide on Imports, §5.4). A GST-registered buyer named on the permit can then claim it back.
This is often the simplest route when the buyer already imports. DDP then becomes a contract question: does the seller's price cover what the buyer pays at the border? IRAS does not decide that, and neither do we.
A related case: a Singapore company buys from an overseas supplier and sells to local customers before the goods arrive. Customs says the last buyer in that chain files the payment permit, valued at the price it paid its own supplier (AskGov, 7 March 2025).
2. The seller registers for GST and appoints a Section 33(1) agent
Under IRAS's Option 1, the overseas business imports the goods and sells them under its own name. Once its taxable supplies in Singapore pass $1 million, it has to register (IRAS, Applying for GST registration). IRAS tests that figure two ways: looking back (turnover above $1 million by the end of a calendar year) and looking forward (turnover expected to pass $1 million within 12 months) (IRAS, Do I need to register for GST).
An overseas entity that registers must appoint a local Section 33(1) agent to act for it on all its GST matters. On the permit, that agent uses its own UEN, and the Importer field reads "(Your name as the section 33(1) agent) on behalf of (Name of overseas principal)" (IRAS, GST Guide on Imports, §8.29).
Here the seller owns the goods at import, so IRAS's guide makes it the importer: it pays the import GST, and it charges GST when it delivers to its Singapore customer (IRAS, GST Guide on Imports, §5.6-5.7). The seller recovers the import GST through its own GST return.
3. A GST-registered Section 33(2) agent imports in its own name
IRAS's Option 2 suits overseas sellers that would rather not register. A GST-registered business in Singapore, the Section 33(2) agent, brings the goods in under its own name, recovers the import GST and carries responsibility for the goods as though it owned them. The overseas seller stays unregistered (IRAS, Applying for GST registration).
The agent then charges and accounts for GST on its local sales of those goods (IRAS, GST Guide on Imports, §8.2). IRAS's guide describes the role as importing an overseas principal's goods "for the purpose of supplying them as its agent" (§3). So it suits a Singapore business that will actually sell the goods for the seller. It is a commitment for the agent, not a filing service; agree it in writing.
Overseas Vendor Registration (OVR) is not a route here: IRAS aims it at low-value goods sold to consumers, so a commercial consignment to a Singapore business falls outside it (IRAS).
Need help with a permit or customs clearance? Talk to a Declaration Nexus declaring agent on WhatsApp for a quick answer. or call +65 6589 8122 · email enquiry@declarationnexus.com |
Decision table for seller and buyer
Find the row that matches who owns the goods when they land.
Set-up | Importer on the permit | Pays import GST | Claims it back | What the seller needs |
Buyer imports (ownership passes before import) | Singapore buyer | Buyer | Buyer, if GST-registered | A sale where title passes before arrival; a clear contract term on who bears border costs |
Seller registers + Section 33(1) agent | "(Agent) on behalf of (seller)", agent's UEN | Seller | Seller, through its GST return | GST registration; a Section 33(1) agent; GST charged on the local sale |
GST-registered Section 33(2) agent imports | The agent, in its own name | Agent | Agent | A GST-registered Singapore agent willing to import and resell; no seller registration |
Sources: IRAS Importing of goods; IRAS Applying for GST registration; IRAS GST Guide on Imports §5.4, §5.6-5.7, §8.2, §8.29. Our view: pick the row before you price the deal, because each row puts the import GST on a different balance sheet. If no row fits, ask before the goods ship.
Want a quote for your declarations? Ask a Declaration Nexus declaring agent on WhatsApp. or call +65 6589 8122 · email enquiry@declarationnexus.com |
When the seller is not the importer: what goes wrong
The usual slip in a DDP deal is a mismatch: one party owns the goods, another is named on the permit. Someone pays the GST, and the owner cannot claim it.
A business that should have been the importer cannot base an input tax claim on a permit that names someone else (IRAS, Importing of goods). Getting both the value and the importer's name right on each permit is the importer's job (IRAS, GST Guide on Imports, §7.1).
Can a convenient Singapore company simply stand in? Customs answered a trader who asked whether a Singapore company can pay the GST for a foreign consignee:
"In general, a local entity may be declared as the importer or exporter on record on the customs permit when it is the rightful owner of the goods or the local appointed agent by its overseas principal(s) ... If the local entity has no interest in the goods, no involvement in the movement thereof, and no relationship with the actual traders, it should not be declared as the importer or exporter for the purposes of permit applications." (Singapore Customs on AskGov, 25 March 2026)
So a company that only files, or only pays, does not become the importer. Some offers present a declaring agent or an "importer of record" provider as the cure for a missing importer. "Importer of record" is a commercial label, not a term the IRAS and Customs pages on this topic use. And whoever is declared importer answers for the declaration being true and correct and for the rules being met (AskGov, 26 February 2025).
The fix if it has already happened
IRAS sets out a correction route. The owner and the business named in error both tell Singapore Customs and send supporting documents. The owner gets a replacement permit in its own name and can then claim the GST, subject to the usual conditions. The business named in error applies to Customs for a refund of the GST it paid (IRAS, Importing of goods). Both must act, which is easier while the papers are to hand.
What the declaring agent does, and what stays with the importer
No import permit can go in until the importer holds a UEN and has activated its Customs Account. Then a declaring agent can file permits for it (Singapore Customs, Obtain a customs import permit).
So the declaring agent prepares the declaration, files it in TradeNet under the importer's UEN, and may pay the GST through its own IBG where the importer has none. The importer keeps ownership, the input tax claim and the responsibility for what is declared. Our page on whose name goes on an import permit walks through the account side, and In-Payment and In-Non-Payment permits explains which permit carries the GST.
A declaring agent is also not the party moving the cargo; that is a freight forwarder's job. If you are unsure which job is whose, see freight forwarder or declaring agent.
Before you quote DDP: a checklist for both sides
Write down when ownership passes: before arrival in Singapore, or after the goods are delivered to the buyer.
From that, name the importer for the permit: the buyer, the seller through a Section 33(1) agent, or a Section 33(2) agent.
Check whether that importer is GST-registered in Singapore. If not, treat the import GST as a cost and price it in.
Confirm the importer has a UEN and an activated Customs Account, and decide whose IBG pays the GST.
Build the taxable value: CIF, plus any duty, plus commission and incidental charges, including overseas tax and duty inside the shipment cost.
If the seller is the importer and sells on in Singapore, plan for GST on that local sale.
Agree in the contract who bears the border GST if it is not the importer.
Send the declaring agent the commercial invoice, packing list and the importer's details before the goods arrive.
Seller's quick test: if you cannot fill in steps 2 and 3, you are not ready to quote DDP.
Ask about your DDP shipment
If your set-up is unclear, or your question is about importer or GST agent roles, Customs Account set-up or anything else not covered here, ask Declaration Nexus on WhatsApp (+65 8786 3987). Tell us the goods, who owns them on arrival and whether that party is GST-registered in Singapore.
Once the importer is settled, we prepare and file its permit. Our import and export permit filing page sets out what we handle: preparing and submitting the documents, and renewing or amending permits.
Need a declaring agent in Singapore?
Speak to a Declaration Nexus declaring agent about your next permit or clearance. Call: +65 6589 8122 WhatsApp: +65 8786 3987 Email: enquiry@declarationnexus.com Office: 60 Paya Lebar Road, Unit 07-54 Paya Lebar Square, Singapore 409051 |
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Need a declaring agent in Singapore?
Speak to a Declaration Nexus declaring agent about your next permit or clearance. Call: +65 6589 8122 WhatsApp: +65 8786 3987 Email: enquiry@declarationnexus.com Office: 60 Paya Lebar Road, Unit 07-54 Paya Lebar Square, Singapore 409051 |
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Frequently asked questions
Who pays GST on DDP to Singapore?
The importer named on the permit pays it to Singapore Customs at import, at 9% of the CIF value plus duty and incidental charges (IRAS). DDP can shift the cost to the seller in the contract, but the border payment follows the importer, and IRAS links the importer to whoever owns the goods at import. Decide the importer first, then who reimburses whom.
Can a Singapore company pay the GST for a foreign consignee?
Not just by paying. Singapore Customs accepts a local company as importer when it owns the goods or is the overseas principal's appointed local agent. A company with no stake in the goods, no part in moving them and no link to the traders should not be named. A declaring agent may pay through its IBG, but it files for the importer.
Does an overseas seller need a Section 33 agent?
Only in two of the three set-ups. A seller that registers for GST in Singapore must appoint a Section 33(1) agent for its GST matters. A seller that stays unregistered can use a GST-registered Section 33(2) agent, which imports and sells under its own name. If the Singapore buyer imports, neither is needed. IRAS's registration pages set out both options for any DDP Singapore import GST arrangement.
Written by the Declaration Nexus Team, a Singapore customs broker and declaring agent. Figures and rules come from IRAS and Singapore Customs pages and AskGov answers, linked where used, checked 21 October 2026. This is general information, not tax advice: IRAS is the authority on GST registration and input tax claims. No one can promise a permit approval, clearance or outcome, and this page does not.
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PUBLISHED BY Declaration Nexus Team Declaring agent and customs broker at Paya Lebar Square, Singapore |
Have a customs question? WhatsApp the Declaration Nexus team at +65 8786 3987. |
PUBLISHED BY Declaration Nexus Team Declaring agent and customs broker at Paya Lebar Square, Singapore |
WRITTEN BY · SEO & GEO BY  SingRank Team Written by the SingRank Team together with the Declaration Nexus team. SEO & GEO by SingRank.com · singrank.agency |
Last updated 27 October 2026. Have a customs question? WhatsApp the Declaration Nexus team at +65 8786 3987. |
