X) Registration of Declarants
Under the Declaring Agent Governance Framework, only fit and proper declarants will be registered by Singapore Customs. New declarants are also required to take and pass the mandatory competency test with effect from 7 Jan 2013.
2 Declarants who change employment and wish to be registered under another declaring agent are NOT considered as new declarants / entrants, and hence, are not required to take and pass the competency test.
3 Existing declarants who have poor compliance records with Singapore Customs and/or do not meet the ‘fit and proper’ requirement may be flagged out by Singapore Customs to take and pass the competency test. If this group of declarants fails to pass the competency test, their declarant registration status may be suspended or revoked accordingly.
4 In determining whether the declarant is ‘fit and proper’, Singapore Customs takes into account all relevant facts or matters, including but not limited to the following:
a. whether he has contravened, or is reasonably suspected of having substantially contravened, any provisions of the Customs Act, Regulation of Imports and Exports Act, or any regulations made thereunder or has materially breached the terms and conditions set out;
b. whether he possesses the requisite knowledge in the roles and responsibilities of a declarant or the practical experience in making declarations under the Customs Act, Regulation of Imports and Exports Act, or any regulations made thereunder; or
c. whether the declaring entity or declaring agent under whose authority he acts for is fit and proper.
5 In determining whether a declarant has the requisite knowledge or practical experience in making declarations under the Customs Act, Regulation of Imports and Exports Act, or any regulations made thereunder, Singapore Customs may also require the declarant to take and pass the competency test.
6 The modalities of the competency test are as follows:
Format: 50 MCQs
Venue: Singapore Customs Academy
Duration: 1.5 hours (Weekdays)
Style: Open book
Scope: 1. Introduction to Customs Procedures
§ Overview of Customs import, export and transhipment
§ Overview of TradeNet® System
§ Registration procedures
§ Controlled / Prohibited / Dutiable items
§ Customs duty, excise duty and Goods and Services
§ Duty / Tax rates and calculations
2. TradeNet® Declarations
§ Different types of permit declarations
§ Relevant permit conditions
§ Amendments and cancellations of permit declarations
§ Introduction to WTO Valuation Agreement
§ Methods of valuation
§ Common valuation issues
§ Purpose of Harmonised System (HS)
§ Structure of HS
§ General Interpretation Rule
5. Rules of Origin (ROO)
§ Purpose of ROO and Certificate of Origin (CO)
§ ROO methodology
§ CO application procedures
§ Free Trade Agreements (FTAs)
6. Specialised Procedures
§ Temporary importation / exportation procedures
§ ATA Carnets
§ Manifest procedures
§ Duty Exemption / GST Relief
§ Strategic Goods / Chemical Weapons Convention
§ Customs Schemes and Licenses e.g.
Ø Licensed Premises Scheme
Ø Zero GST Warehouse Scheme
Things to Bring: Individuals are required to bring a calculator and are free to
bring in any hardcopy reference materials on the actual test
day. A copy of Singapore Trade Classification, Customs
and Excise Duties 2012 will be provided for reference.
Notebook (with internet access) will also be provided.
Fee Payable: $29.96 (inclusive of GST)
(Note: Singapore Customs reserves the right to review the modalities of the competency test. Advance notice of the changes will be communicated to the industry.)
7 For more information on how to enroll for the competency test, please click
8 To facilitate self-learning, Singapore Customs has made available several avenues for declarants to acquire the necessary customs procedural knowledge. Declarants can either visit our website, attend our customs courses held at Singapore Customs Academy or learn electronically at their own pace by accessing the animated lessons or webcasts available at our Singapore Customs Academy.
Declarant Employment / Work Pass Renewal Process
9 When a declarant’s employment / work pass under the employment of a declaring agent has expired or have been renewed, the declaring agent and declarant has to update Singapore Customs on the status.
10 In addition to the reminder given by Ministry of Manpower, a renewal notification will be sent by Singapore Customs via email at least 1 month prior the expiry of the Employment / Work pass with a reminder to inform the key personnel as well as the declarant of the company to update the declarant’s Employment / Work pass.
11 The declarant can use his TradeNet® User ID to login to TradeXchange website and select “Edit Declarant” to update his Employment / Work Pass new expiry date and upload his new Employment / Work Pass.
Terms & Conditions for Registration of Declarants
12 Declarants who are registered with Singapore Customs are to, at all times, abide by a set of terms and conditions which they sign and acknowledge during their initial registration, as well as during their renewal. Please click here to access the terms and conditions for declarants. These terms and conditions broadly set out the responsibility and due diligence expected from declarants. Any material breach or substantial non-compliance may result in suspension or revocation of the declarant’s registration status with Singapore Customs. The declarant shall also make available, when requested by Singapore Customs, any information or records, at any specified customs office or station or other place.
13 Singapore Customs reserves the right to add, alter, vary and/or modify any or all of the terms and conditions at any time. When Singapore Customs has notified, or taken all necessary steps to try to notify, the declarant of any such varied or additional condition, that varied or additional condition shall form part of these conditions. The declarant shall be bounded by that varied or additional condition.
IX) Registration of Declaring XI) Notification of Changes