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Customs Ruling on Valuation


Application for Customs ruling on valuation (With effect from 1 Jan 2011)


Prior to importation, an importer who wishes to obtain Customs ruling on valuation must submit the Application for Customs ruling on valuation form ( DOC 285kb ) together with the following supporting documents, to the Valuation Unit via fax (6355 2134), email (customs_ttsb@customs.gov.sg) or post.

Supporting documents

  • Letter of enquiry from applicant
  • The issue to be considered
  • Comprehensive description of the arrangement
  • Business reasons for the arrangement, if applicable
  • Copies of all relevant documents with the relevant parts of the passages identified
  • Proposed treatment with reasons and references to the appropriate laws
  • Previous request/enquiry on the same or a similar arrangement, if applicable

Singapore Customs will evaluate and determine the customs valuation treatment of the arrangement. A Customs ruling on valuation will be issued, indicating the applicant's/company's name and address, treatment on customs valuation and conditions to maintain the validity of treatment. The ruling process may take up to 30 days, depending on the complexity of the arrangement and the completeness of the information furnished. Our officers will contact the applicant via phone to confirm the collection mode.

A fee of SGD 165.00 (w/ GST) will be charged for per issue opined on. Payment is to be made upon submission of application form and supporting documents. The payment mode is via Inter Bank Giro (IBG), cash, NETS or credit cards. For applicants who wish to pay by cash, NETS or credit cards, payment would have to be made in person at your nearest SingPost Branch or AXS stations or Customs’ Online Payment Service after receiving your customs bill.

The protocols in which the Customs Value is determined can be found in Customs (Valuation) Regulations, applicants are required to make reference to them in making the application for Customs ruling on valuation:


Frequently Asked Questions

For FAQs on customs matters, click here.


Customs Circulars

For Circulars on customs matters, click here.


E-Learning Courseware

For e-learning to the ‘Guide to Customs Procedures’, click here.



Last reviewed on 15 April 2014
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