Effective 1st August 2015, DHL Express has streamlined the process and requirements for Good and Services Tax(GST) re-declaration and refund based on different scenarios stipulated below.

1.  GST Payment Permit - Short-Declaration
This is for refund scenarios whereby the commercial value provided by the shipper is different from the actual value declared by the consignee.

Supporting Documents Required:
- A commercial invoice with correct declared value stated

2. MES Customer - Short Declaration
This is for refund scenarios whereby the commercial value provided by the shipper is different from the actual value declared by consignee.

Supporting Documents Required:
- A commercial invoice with correct declared value stated

3. GST Payment Permit - Over-Declaration
This is for refund scenarios whereby the shipper has declared a higher commercial value than the actual value paid by the consignee. This is also applicable for shipments that were declared in another currency which resulted to a much higher value (example: EUR500 instead of USD500)

Supporting Documents Required:
- A commercial invoice with correct declared value stated
- Shipper's justification/explanation letter for the revised shipment value attentioned to Singapore customs. The letter should be printed in a company letterhead.

4. MES Customer - Over-Declaration
In the event that shipper has declared a higher commercial value than the actual paid by the consignee, an adjustment will be made. Thi is also applicable for shipments that are declared in another currency resulting a higher value declared. (For example, EUR500 instead of USD500).

Supporting Documents Required:
- A commercial invoice with correct declared value stated

5. GST Payment Permit - Change of Importer Record (IOR) / GST payment to MES Customer

Supporting Documents Required:
- Revised commercial invoice with correct IOR

6. GST Refund - Returned Goods
This type refund is applicable to items bought online that is either damaged or wrong upon receipt. The seller has agreed to return item and refund payment to customer.

Supporting Documents Required:
- Import shipping docs (House Air Waybill [HAWB] and Invoice)
- Export shipping docs (HAWB and Invoice)
- Bank statement as proof that seller has refunded value of returned goods
- Email confirmation from seller that the returned item has been received

7. Wrong IOR Declared - MES Customer to GST Payment
This refund applies when a customer requests to change the Importer of Record (IOR), whereby the revised IOR company name is not listed on the commercial invoice.

Supporting Documents Required:
- A commercial invoice with correct declared value stated

8. Customer went overseas and item was returned to Singapore via DHL Express
This type of refund is applicable to scenarios whereby personal belongings were left behind during an overseas trip. This request is to have their belongings return back to them.

Supporting Documents Required:
- Proof of documentation at overseas country/place (For example, passport endorsement, plane ticket, hotel booking confirmation, correspondence between owner and overseas counterpart (where item is found)
- Proof of Receipt for the item bought in Singapore and GST was previously paid

9. Personal Effects declared with GST Payable

Supporting Documents Required:
- Please apply for GST relief from Singapore Customs
- Attached approved response from Singapore Customs in your online refund request