The import of chewing gum classified under HS code 1704 1000 into Singapore is absolutely prohibited under the Regulation of Imports and Exports(Chewing Gum) Regulations. However, a trader is allowed to import chewing gum into Singapore (confined to FTZ(s) only) for re-export to any country, provided the trader registers with Singapore Customs as an importer and re-exporter of chewing gum and complies with the following conditions:
        a)      furnish the Director-General of Customs with a
                  letter of undertaking and
        b)      lodge a banker’s guarantee with any Singapore
                  registered bank for an amount SGD10,000 to
                  Singapore Customs