Singapore

A) Customs clearance in Singapore

If you want to import goods into Singapore, you have to to make a declaration to Singapore Customs. 

  • In Singapore, importations are regulated under the Customs Act, the Goods and Services Tax known as the GST and the Regulation of Imports and Exports Acts.
  • The customs value equals the CIF cost (Cost, Insurance and Freight), that is to say the product cost, the transportation insurance and the transportation cost.

Imported goods are subject to GST and/or duty payment. Indeed, there are two categories of goods: the dutiable goods and the non-dutiable ones.

  • The dutiable goods gatherintoxicating liquors, tobacco products, motor vehicles and petroleum products. There are subject to both GST and duty. Indeed, specific duty rates may be applied for dutiable goods. Many products, imported from China to Singapore, are subject to Import duties. The Import duty is normally a percentage, calculated based on the customs value.
  • The non-dutiable goods are only subject to GST that equals 7% of the CIF cost.

A customs permit is needed to justify the import and tax payment of the goods.

B) The steps to follow to obtain import rights

If the goods you want to import are rather restricted or prohibited, you will have to follow the steps below to obtain the relevant import permits and authorisation from the competent authorities. 

  1. Register for Unique Entity Number (UEN) with the Accounting and Corporate Regulatory Authority and activate your customs account
  2. Ensure that the products are importable into Singapore

You can check if the goods you wish to import are restricted, prohibited, controlled by Competent Authorities in Singapore.

SINO Info: Beware! Singaporean authorities restrict and prohibit some goods, here you will find the list: Prohibited & Restricted items in Singapore

C) Classify the goods you want to import into Singapore

If the item you want to import is subject to control, the name of the competent authority will be indicated on the second column of the table of the aforesaid link.

This will help you know whether an import permit is needed or not for the importation of your goods.

After having ensured that your goods can effectively be imported, you will have to determine the 10-digit tariff classification number based on the Harmonized System Code of each of the item you import.

The tariff clarification number and the certificate of origin are both used to determine the rate of duty you would have to pay when importing.

SINO Warning: Please note that you or your declaring agent has to pay the duties, taxes and fees with an Inter-Bank GIRO.

For this, you shall permit your declaring agent to use your IBG for the payment of duties and GST for your customs permit right after the approval of your IBG application.

If you do not hold an IBG with Singapore Customs, the duties and GST will be deducted from your Declaring Agent’s IBG.

D) Apply for customs import permit

You or the agent that you have declared for helping you in this process can apply for an import permit.

If you decide to do it by yourself, you will have to register as a declaring agent and apply for a TradeNet used ID.

SINO Info: You have to apply for permit via via TradeNet. It usually costs S$2.88 if you are the applicant.

For more information on how to register as a declarant agent, please check here : Register as Declaring Agent (DA) or Declarant