Label as "Used". He will open the box and make sure it is not dead on arrival. "Used" thus I never incur any GST on my item.
It can be labelled whatever, gift, etc. If the declared value + freight exceeds SGD$400, it will still be GST applicable. For GST, value is the essence here, not whether it's used/type of goods. Anything purchased from overseas to be consumed locally in SG with declared value + freight more than SGD$400 (if using freight), then GST will be applicable.
