What do I have to pay GST on after coming back from a holiday?

Everything bought on trip whose value exceeds the relief granted is taxable

- Wong Man Shun

Planning a shopping spree at Mid Valley Southkey in Johor Bahru or Lotte World Mall in South Korea during the coming holiday season? Don't forget about GST rules when you return to Singapore.

On Oct 10, a man entering Singapore via Changi Airport said he had nothing to declare, but was referred to Singapore Customs for investigation when it was found that he was carrying assorted Pokemon trading cards worth more than $30,000 in total.

The Sunday Times looks at what travellers need to know for a hassle-free return to Singapore.

Q I live for Olive Young and bought $1,000 worth of K-beauty items from the shop during a five-day trip to Seoul. Do I have to pay goods and services tax on them?

A Yes. GST is payable if the value of the item exceeds the relief amount granted. Since you were away for at least 48 hours, you will be granted tax relief of up to $500 of the value of your purchased items.

This means that you will have to pay the prevailing GST rate for $500 if you are returning to Singapore with $1,000 worth of items after a five-day trip. The current GST rate is 9 per cent.

The tax relief is $100 for travellers who are away for less than 48 hours.

If you are a holder of an employment, student, dependant or long-term pass or a work permit, or are a transport crew member, you will not be eligible for the tax relief.