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Willful misrepresentation may result in fines or legal consequences

GST Import Relief: The S$500 / S$100 Rule Separate from the alcohol/tobacco rules, Singapore gives GST relief on other newly-acquired goods (gifts, electronics, clothing, bags, watches, souvenirs): - Outside Singapore 48+ hours: GST relief on up to S$500 of goods - Outside Singapore less than 48 hours: GST relief on up to S$100 of goods - Used personal belongings (your phone, your laptop, your used clothes): No cap, no GST If your new items exceed the relief threshold, you pay 9% GST on the value above the threshold (as of January 2024

How Tobacco Smoke Causes Disease: The Biology and Behavioral Basis for Smoking-Attributable Disease: A Report of the Surgeon General. Atlanta, GA: U.S

Lancet 2013;381:133-41