OBS_VALUE: A de minimis of S$400 (no change in amount in SGD, about 305 USD as on October 2024) is applied for duties and internal taxes (goods and services tax) on goods imported by post or air, excluding intoxicating liquors and tobacco. Please note that duty relief is not granted for goods imported by other transport modes e.g. sea freight and land. See also: https://www.customs.gov.sg/businesses/importing-goods/import-procedures/importing-by-post-or-courier-service