Use a pre-shipment worksheet to separate item sales value from CIF, record checkout GST evidence, and decide how to consolidate Taobao and 1688 parcels before sending them to Singapore.
Buying several small orders from Taobao or 1688 creates a Singapore-specific decision before international dispatch: should the parcels be consolidated, and what evidence should travel with the shipment?
The useful answer does not come from the product total alone. Singapore uses one S$400 test to define low-value goods at the point of sale and another S$400 test for import GST relief based on the shipment's cost, insurance and freight (CIF). Those tests can produce different results. This worksheet helps you record the facts before a China warehouse packs the final carton.
Singapore rules cited below were checked on 28 September 2026. Recheck them before dispatch because tax, customs and carrier requirements can change.
First, separate the two S$400 tests
| Question | Figure to use | Freight and insurance included? | Why it matters |
|---|---|---|---|
| Is an item a low-value good under the overseas vendor registration rules? | Sales value of each item | No | A GST-registered supplier may collect Singapore GST at checkout for an item with a sales value of S$400 or less when it is imported by air or post. |
| Does the shipment qualify for import GST relief? | Total CIF of the import | Yes | For non-dutiable goods arriving by air or post, import GST relief generally applies only when total CIF does not exceed S$400. |
IRAS explains that the low-value-goods test is applied to each item and excludes transportation and insurance from the item's sales value. Singapore Customs separately defines CIF as cost plus insurance plus freight. If the CIF exceeds S$400 and no applicable checkout-GST treatment covers the import, GST may be collected on the full taxable import value—not only the amount above S$400. See the official IRAS low-value goods guide and Singapore Customs courier and postal guide.
Do not assume that “each order is below S$400” settles the question. An order page, a seller parcel and a customs import are not always the same unit.
Complete this worksheet before requesting consolidation
Create one row for every item or seller parcel:
| Field | What to record |
|---|---|
| Platform and seller | Taobao or 1688, seller name and domestic order number |
| Exact goods | Specific product name, material or ingredients, quantity and intended use |
| Item sales value | Price of each item, excluding separately stated freight, insurance, GST and customs duty |
| Checkout GST evidence | Whether Singapore GST appears on the order confirmation or invoice; keep the document |
| China domestic parcel | Domestic tracking number and the parcels contained in it |
| Proposed international mode | Air, post, sea or land; do not apply air/post relief rules to sea or land |
| International freight and insurance | Actual amount when known; note truly free shipping rather than inventing a freight figure |
| Proposed consignee/importer | The name shown on the international freight document |
| Controlled-goods check | Product description, likely HS code if known, and relevant authority result |
| Supporting documents | Order confirmation, invoice, payment evidence and product specification |
For a downloadable copy, you can reproduce this table in a spreadsheet. The important point is to keep item-level checkout evidence separate from shipment-level CIF.
Then choose one of three decision paths
Path A: GST was collected at checkout
Keep the order confirmation or invoice showing the GST treatment. A GST-registered supplier should transmit the required GST information to the logistics provider. If the necessary information is missing at import, the shipment may be treated as a standard import and GST may be collected again. IRAS says a consumer who paid GST twice may seek reimbursement from the supplier using evidence of the import GST payment.
Do not write “tax paid” in a message and discard the invoice. The logistics provider needs usable evidence, not an unsupported statement.
Path B: GST was not collected and proposed air/post CIF is S$400 or less
Non-dutiable, non-controlled goods may qualify for import GST relief. Confirm that the calculation includes the correct cost, insurance and freight and that the declared item value matches the supporting documents. Singapore Customs says that genuinely free shipping should not be replaced with an invented freight amount; where freight information is unavailable for certain courier imports, Customs flat rates may apply.
Path C: GST was not collected and CIF exceeds S$400—or the goods move by sea or land
Budget for import GST and possible service-provider charges. Courier or postal handling, disbursement, clearance and permit-application fees are separate from GST or customs duty. Ask for an itemised estimate instead of calling every destination charge “tax.”
Consolidation changes the shipment, not the item history
Consolidation can reduce duplicate packaging and minimum shipment charges, but it may also increase the final CIF of one import. Singapore Customs states that goods from the same consignor to the same importer on the same flight may be treated as a single import even when separate air waybills are used. Do not split packages to create artificial GST relief.
Before combining everything, compare at least two legitimate packing plans:
- one consolidated parcel with final packed dimensions, weight, freight and CIF;
- separate shipments only where there is a genuine operational reason, such as incompatible product types, different readiness dates or different accepted routes.
Use the actual packed parcel for the comparison. Our Taobao parcel consolidation cost guide explains minimum and dimensional-weight effects, while the warehouse packing-instructions guide helps you decide what packaging to keep, remove or reinforce.
Run the controlled-goods check separately
A shipment below S$400 is not automatically unrestricted. Singapore Customs says controlled goods may require advance notification, a licence, a certificate or approval from a Competent Authority. The official controlled and prohibited goods page directs importers to the HS/CA Product Code Checker.
Use the exact product, material, ingredients, function and quantity. Telecom equipment, health products, chemicals and other regulated categories may need an authority check. Carrier acceptance is a separate question: a product may be legally importable but rejected by a particular air or postal service.
What YDA Express can and cannot do
YDA Express can receive eligible Taobao and 1688 parcels at a China warehouse, match domestic tracking numbers, provide agreed photos or basic checks, store eligible ordinary goods under the applicable policy, consolidate compatible parcels, repack them, measure the finished shipment and compare available routes.
Send the worksheet before packing so the team can preserve the relevant order references and compare realistic shipping options. YDA Express can help prepare shipment information, but cannot decide your final Singapore tax liability, issue authority permits, guarantee customs clearance or make a restricted product acceptable to a carrier. The recipient or importer remains responsible for accurate declarations and Singapore import requirements.
Final pre-shipment check
- Every item has a specific description and truthful value.
- Checkout GST evidence is saved item by item.
- The proposed mode is identified as air, post, sea or land.
- Final freight, insurance and packed dimensions are recorded.
- The consignee/importer name is consistent across documents.
- Controlled-goods status is checked independently from the GST calculation.
- GST, duty and provider service fees are not combined into one unexplained figure.
- The final decision uses current rules and an actual parcel quote.
The aim is not to force every order below a threshold. It is to know which tax rule applies, keep the evidence that supports it and choose a packing plan for operational reasons rather than guesswork.
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