Written answer:

Goods and services tax (GST) is levied on the import of goods into Singapore. All local businesses and individuals, including consumers making purchases from online shops located offshore, are required to pay GST when the goods are imported into Singapore. The only exception is where the goods are imported via air or post 1 and the value of the goods fall below $400 2. The concession is given in recognition that the compliance cost could outweigh the GST collection if every import, regardless of value, is subject to GST.

The Consumer Protection (Fair Trading) Act ("CPFTA") provides the same protection to consumers who make purchases from online retailers or brick-and-mortar shops. This means that actions can be taken against errant online retailers under the CPFTA. SPRING Singapore, as the administering agency for the CPFTA, is empowered with investigation and enforcement powers to take action against errant retailers which persist in unfair practices. The collection, use and disclosure of personal data in Singapore comes under the Personal Data Protection Act (PDPA),

1Refers to air freight and post parcels.

2GST is not payable if the value of the goods are $400 or less.