The Singaporean Revenue Authority has provided new guidance to help determine the Singapore Goods & Sales Tax (GST) liabilities for the import of goods and supply to local customers.
As with most countries, the importer of record is liable to pay import GST, and any duties, when clearing the goods into Singapore. If the importer is bringing the goods through customs, and not the customer, then they are liable for the charge and the right to reclaim the GST or apply it against the sales GST.
However, if there is an underlying agreement between the importer and the final customer prior to the importation to sell the goods and pass ownership, then the customer becomes liable for the GST. In this case, the sale is regarded as having taken place outside of Singapore.