Singapore — Customs, duties & de minimis 

Incoterm: DAP — GST 9%, any applicable customs duty and clearance/handling fees are paid by the recipient.
Carrier: Shipped from Japan via Japan Post (International ePacket Light / EMS, tracked). Typical 6–10 business days; allow up to 2–3 weeks depending on lane and customs. 

1) Low-value goods (≤ S$400, air/post) — OVR

• Import GST relief may apply for air/post ≤ S$400 (excludes liquor/tobacco). 

2) Above S$400 or sea/land shipments

• GST 9% is payable at import. Customs duty applies mainly to dutiable goods (e.g., liquor, tobacco).

3) Tax base & calculation

• Typically CIF. If duty applies, GST 9% is computed on CIF + duty. Carriers may add processing/advancement fees.

4) Notes

• Customs/carrier may request ID or proof of purchase; slow replies may cause delays/returns.

• Store prices exclude duties, GST, and carrier handling fees.

• For returns, mark parcels “Returned Goods.”