General matters in Singapore, the red dot.
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Foreign employees must declare and pay GST for all goods brought into the country
I once was intercepted by the immigration officer when carrying a memory foam pillow through the custom. Without much clue of what's happening and filling in some forms later, I was brought to the tax counter to make addition payment for GST.
According to the Custom's statement:
Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government and crew members are not eligible for GST relief.