Importing of Pets for Commercial Purpose

The importation of goods, including pets, incurs Goods and Services Tax (GST). The GST for the importation of pets for commercial purposes is calculated based on the Cost, Insurance and Freight (CIF) value of the goods.

The National Parks Board (NParks) Animal and Veterinary Service (AVS) regulates all importation of live pets. Importers should abide by NParks’ import licence and quarantine requirements.

Procedures & Requirements

Procedures & Requirements for Import of Pets for Commercial Purposes

Scenarios	Mode of entry of the pets: As manifested cargoes	Mode of entry of the pets: As part of importer’s accompanied personal baggage (both hand-carried and checked-in)	Remarks
Import of pets By Air	If the CIF value exceeds S$400, GST is payable and a Customs In-Payment (GST) permit should be taken. For pets that were imported by air with CIF value less than or equal to to S$400, permits are not required unless an In-Non-Payment (GST Relief) permit is stipulated by NParks AVS.	GST is payable on all imports. Customs In-Payment (GST) permit should be taken.	For all imports where GST is payable, the CIF value (if applicable) should be included when computing the total value of the import. The importer should apply for the necessary licences from NParks AVS in advance and apply for the relevant Customs permit (before the removal of the pets from NParks AVS Changi Animal and Plant Quarantine Station (CAPQ), Tuas Checkpoint or any other Customs checkpoints).
Import of pets By Land or Sea	GST is payable on all imports. A Customs In-Payment (GST) permit should be taken.	GST is payable on all imports. Customs In-Payment (GST) permit should be taken.	For all imports where GST is payable, the CIF value (if applicable) should be included when computing the total value of the import. The importer should apply for the necessary licences from NParks AVS in advance and apply for the relevant Customs permit (before the removal of the pets from NParks AVS Changi Animal and Plant Quarantine Station (CAPQ), Tuas Checkpoint or any other Customs checkpoints).
Temporary importation of pets for approved purposes with intention to export out of Singapore (for breeding, exhibition, veterinary treatment, etc.)	GST is not payable. Customs In-Non Payment (Temporary Consignments) permit should be taken. To re-export the same pets, a Customs Out (Temporary Consignments) permit should be taken. Applicable to all modes of transportation of import.		The importer should seek prior approval from NParks AVS for temporary import of the commercial pets. The importer/appointed freight forwarding agent is required to submit the following information via the Customs Documentation Enquiry Form: Purpose of importation Value of the pets Mode of transportation of import Duration of the temporary importation period The maximum period of temporary importation is 6 months, after which the pets must be re-exported.