Travellers who shop while on holiday may need to pay GST on their purchases. Failure to declare and pay taxes can result in fines. A recent sweep caught 43 travellers who evaded a total of S$5,354 in duty and GST, and they were imposed composition sums of S$9,740.

All goods brought into the country are subject to GST, including souvenirs, gifts, and food. This applies regardless of whether tax was already paid overseas. Returning residents are also not exempt from paying GST on their purchases.

Further details on taxable goods and declaration requirements are available from Singapore Customs.