FAQs for Traders & Businesses

Please click on the links below to view the sections:

Registration

I have an IBG account with Customs Department. So far, I have appointed only one declaring agent. As I am expanding my business, I wish to appoint another declaring agent. Is this allowed?

For appointment of additional declaring agents, please submit a fresh 'Authorisation of Declaring Agent(s)' via e-filing on our Customs website. Please include in this application all the previously appointed agents whom you wish to retain. As this new authorisation will supersede the previous authorisation, only those declaring agents listed in the new authorisation will be allowed to declare payment permits whereby the GST to be paid will be deducted from your IBG account with Customs.

Q2	Our bank guarantee lodged with your department has expired recently. Can we take back the original copy of the bank guarantee or will it be returned to the issuing bank?
A	An expired bank guarantee will not be returned to the company or the bank. However, a valid bank guarantee, upon written request, may be returned to the company if we have confirmed that it has no outstanding matters with us.

Q3	My client has lodged a bank guarantee with Singapore Customs. Can I use his bank guarantee instead of mine for his incoming shipment?
A	Yes, please inform your client to submit the 'Authorisation of Declaring Agent' via e-filing on our Customs website. After this, you can key in "I" in the BG indicator field in the TradeNet® declaration you are transmitting for this shipment.

Q4	We intend to change our company name and CR number. Can we continue to use the existing bank guarantee to transact with your department?
A	With the change of company name and CR number, your existing bank guarantee will not be valid for future transactions as the new company is a different entity. Please lodge a fresh bank guarantee for your company under the new name and CR number. Your existing bank guarantee will be returned to you upon your written request for the return of the bank guarantee after a new one has been lodged.

Q5	Our sister company does not have a CR number required for the purpose of import and export of commercial goods. Can we use our company's CR number to apply for the GST Payment (IG) permit for goods consigned to our sister company?
A	You are not allowed to use your CR number to apply for the GST Payment (IG) permit for your sister company as the goods are not consigned to you. Please advise your sister company to register for CR number with Customs via the OBLS website (https://licences.business.gov.sg) if the company were to import and export any commercial goods.

Currently I am engaging freight forwarding companies as declaring agents to declare Customs permits for goods imported by my company. How can I make my own import declarations to account for Goods & Service Tax (GST) and any Customs duty payable on my company's imports?

Singapore registered companies have to register themselves with the Singapore Customs and the Crimson Logic (CL) before they can submit declarations electronically through the TradeNet® System for application of Customs permits. The company would also have to register the names and specimen signatures of its staff, who would be authorised to declare Customs permits on behalf of the company. Detailed information as regards the registration procedures could be obtained from the Customs website by clicking here .

Q7	My bank guarantee has expired. How would the liability against the guarantee be released? Can I request for the return of the bank guarantee for submission to the bank to effect the cancellation?
A	The effective period of the bank's liability is stipulated in paragraph 3 of the bank guarantee. You do not have to seek confirmation in writing for the release of the liability from the Department after the expiry of the bank guarantee. The Association of Banks in Singapore has also been informed that the expired guarantee would not be returned to the issuing bank for cancellation.

Q8	Other than bank guarantees, are insurance bonds accepted as securities for payment of duty/GST?
A	Yes, Customs accepts insurance bonds issued by insurance companies as securities with effect from 15 Jan 2002. For Customs purposes, the insurance company must be registered with the Monetary Authority of Singapore (MAS).

Q9	I am a TradeNet® user with Company A. I have recently left the company and I now work for Company B as a declarant. How do I register myself as a TradeNet® user under Company B?
A	To register as a declarant under Company B, you have to submit the "Registration of Companies & Signatories Form", available under the E-services section in the Customs website, to SC and submit an application as a TradeNet® user to CrimsonLogic. Furthermore, you would have to inform CrimsonLogic that you are no longer a TradeNet® user in Company A.

Q10

I am changing my bank account which has an IBG facility with Customs. What must I do in order to continue the GIRO facility with Customs?

You would need to complete the IBG application form ( DOC 323kb ), and send the original copy to the attention of the Registration Officer. Photocopy or fax copy of the Giro form is not acceptable. The old IBG account should be terminated only when the new account is activated. However, if you are terminating the bank account with immediate effect, please include a written request to cancel the old IBG account in your application. The bank will process your GIRO application in about 3 weeks, and you will be informed when the new IBG account is activated.

Assessment of duty/Goods & Services Tax (GST)

Q1	I have been offered a quantity discount of 10% by my supplier. Should the discount be reflected in the Customs value?
A	Discounts given by suppliers under normal trade practices, such as cash discount and quantity discount, are acceptable deductions and can be excluded for GST computation purpose.

How do I apply to Customs for duty assessment of an electric bicycle as I intend to import one?

To apply for duty assessment, you are required to submit your Application for Assessment of Value of Motor Vehicle form ( DOC 33kb ) - Application for Inter-Bank Giro ( DOC 323kb ) together with the following documents to Documentation Specialists Branch

Purchase invoice,
Freight and insurance papers,
Bills/Receipts relating to other incidental; charges.

Alternatively, you may fax your application form and supporting documents to 6250 9606.

Q3	For the purpose of GST payment, I do not know what costs should be included in the value of the goods that I have sent overseas for processing and subsequently imported back into Singapore?
A	The value to be declared for GST purposes for such re-imports must comprise: the value of the materials; the processing cost, eg the workmanship cost in turning the materials into a new product; and the freight and insurance incurred in the re-importation of the goods back to Singapore

Q4	As a declaring agent for my clients, how do I base the computation of freight charges if the goods are purchased on FOB and the freight charges are paid to a shipping company overseas directly appointed by the importer. The freight charges paid by the importer is at a lower rate than the market norm.
A	The actual freight charges paid by the importer, whether to the supplier or to the freight forwarding company, will be taken into account in the computation of import GST. If the freight charges are paid to a shipping company overseas and relationship between the importer and the shipping company does not influence the freight charges, the fee paid can be accepted for the computation of GST.

My overseas supplier intends to give me an item that is free-of-charge (FOC) together with my next shipment of goods. Is GST payable on the FOC item? If not, how do we prove that the item is free?

Goods supplied by overseas seller to the importer in Singapore free-of charge (FOC) are still subject to import GST. If there is no value stated in the invoice, the buyer has to obtain the import value from the supplier. The declared value by the supplier at the time of import should be based on identical or similar goods from the same country or origin that are exported at about the same time. The invoice may indicate "value for customs purpose only" to be assessed by Customs at the time of import clearance.

Exchange rate

Q1	If the invoice value of my import is in a foreign denomination that is not listed in your Customs exchange rates, what should I do?
A	The trader may use the selling rate quoted by any commercial bank for the currency. In such instance, the trader is required to declare the name of the bank, telephone number and the date on which the rate was quoted in the "Remarks" column of the Customs Duty/GST Payment declaration.

Duty/GST Payment

Q1	I have earlier imported a machine at the value of $700. This machine was later found to be faulty. The import was effected by a Customs GST payment (IG) permit. Since the supplier has agreed to compensate me with a replacement machine free of charge, do I have to pay GST on the machine at the time of importation?
A	GST is payable on all commercial goods imported into Singapore regardless of whether they are replacement items given free of charge by the supplier. You are therefore advised to take out an IG permit to cover the importation of the said machine.

Q2	I am a foreigner working in Singapore. I intend to bring in one yacht (personal effects) from my country of residence to Singapore for my own use. Can Goods & Services Tax (GST) relief be granted for the importation of the yacht?
A	GST relief cannot be granted to you because the yacht is not considered as a personal effect or household article for the purpose of exemption. Please apply for a GST Payment (IG) permit to import the yacht.

Q3	My company intends to transfer some used computer equipment from our office located overseas to Singapore. Since they are used equipment, can we apply for GST import relief at the time of importation?
A	The importation of used computer equipment is still subject to the payment of Goods & Services Tax (GST) at the rate of 7% of the CIF (cost, insurance and freight) value of the equipment. There is no GST relief under the Goods & Services Tax (Import Relief) Order 1994 for the importation of used trade goods.

Q4	My supplier has included in my cosmetic consignment some free of charge items (samples) such as perfume and cologne. Do I have to declare such items in the GST Payment declaration?
A	Although the samples are consigned to you free of charge, you are required to declare and indicate the values and pay the GST of such items in the GST Payment declaration.

Q5	I have a consignment of garment arriving by air. The value is $500/-. Can I be exempted from applying for a Customs permit and also can GST relief be granted for the consignment?
A	GST relief could only be granted for air import (except liquors and tobacco products) if the CIF value does not exceed $400/-. Since the import value of your air consignment exceeds $400/-, you are required to pay GST on the goods. Please apply for a Customs GST Payment permit to cover the import of your goods.

Q6	An importer is willing to pay GST for his used personal effects. What type of permit should I apply?
A	Please apply for an IG permit with declaration purpose "P" and using the CR No. 99999000000N and HS Code 98920021.

I have a shipment of heavy machinery which will be discharged at Pandan River which is not an authorized landing place. What shall I declare in the "place of release" field in the Customs Payment permit?

Please write to the Marine and Port Authority of Singapore (MPA) to seek approval to discharge the cargo at Pandan River. Please fax the approval letter from MPA, invoice, packing list and bill of lading together with the written request to discharge the goods to Dy Head Appraisement, Documentation Specialists Branch at Fax No: 065-62509606. After Customs has given its approval for the discharge of the cargo at Pandan River, please transmit a Customs GST Payment permit (IG) with the "place of release" indicated as 'O'. The name and address of the place of release must be declared. The approved IG permit should be faxed to Dy Head Appraisement, Documentation Specialists Branch for reference.

Q8	I would like to import some ship spares for use on my yacht at Raffles Marina Club. Do I have to pay GST?
A	Yes, GST is payable. Please ask your declaring agent to declare a Joint Customs GST Payment permit (IG). With this permit, the parts can be cleared from the Customs checkpoint and brought to your yacht for installation.

Exemption from duty/GST

Q1	I had closed my company overseas and I would like to bring the company's documents to Singapore by sea. What type of permit is required and do I have to pay GST for the documents?
A	You do not have to pay GST for the importation of your company's documents. No permit is required and you may use the shipping documents such as bill of lading and packing list to clear the documents through the Customs Checkpoint.

Q2	My supplier will be sending me some trade samples before I decide on the quantity to order. The samples are not for sale. Do I need to pay GST for them?
A	Import of trade samples for which the total value is below $400 is not subject to payment of GST. In addition, no permit is required for their import. Please inform your supplier to indicate the goods as "Trade Samples" in the BL/AWL and invoice.

Q3	I am thinking of buying a model aeroplane through the Internet, which cost US$150. It will be sent to me by courier service. How much tax do I have to pay?
A	Goods below $400 are not subject to payment of GST. Please inform the seller to indicate the value of the goods on the parcel.

Refund of duty/GST

Q1	Arising from our audit findings, it was discovered that my company has overpaid the GST on several occasions. As my company is not registered as a taxable person and the overpayments occurred quite some time ago, can we still claim back the GST from Customs?
A	For such instance, you may apply for GST refund on the overpayment from Customs via e-filing. All refund applications for GST and duties could be made within 6 years and 1 year respectively from the date of payment.

After declaring a GST Payment Permit for a consignment from Japan, I realised that the importer's name was wrongly declared in the permit. How should I rectify this?

For such instance, a replacement GST Payment Permit with the correct importer's name, must be taken up for the said consignment regardless of whether the wrong permit had been utilised. The importer or declaring agent as the case may be, would have to apply to Customs to cancel the earlier permit or refund of GST paid. The importer must NOT claim the GST erroneously paid or overpaid as input tax from IRAS in this case, even if the permit condition is "GF" & "TX".

Q3	I have earlier imported a piece of machine under a GST payment permit. After Customs clearance, I discovered that the machine was faulty. My overseas supplier agreed to ship me a new machine as replacement free of charge. Can the new machine be exempted from GST payment?
A	GST is payable on all goods imported into Singapore. Hence the machine to be imported into Singapore, even though it is a replacement, is still subject to GST payment.

Preferential Tariff Rates

I am importing a consignment of beer from a preferential country. What is the procedure to apply for preferential tariff rates on the above consignment? What happens when the documents required is not available at the time of import?

With effect from 1 Jan 2001, commodities like beer, stout, samsoo and medicated samsoo with Country of Origin from the preferential country may be given preferential treatment. Excise duty is still applicable. You are required to obtain a valid Certificate of Origin (CO) issued by the preferential country manufacturer. You may then declare the preferential tariff when making your TradeNet® declaration. If the requisite CO is unavailable at the time of import, no preferential treatment will be accorded. However, if you wish to claim preferential tariff, you must declare the import duty at the full rate and indicate your intention to claim preferential tariff in the remarks column in the TradeNet® declaration. You are then required to furnish the original CO to Customs within 7 days of release of goods from Customs checkpoint for remission of part of the duty paid.

Classification of goods

Q1	What is the appropriate classification of a deep-frozen rice/vegetable dish consisting of pre-cooked rice, small quantity of meat and several kinds of vegetables and spices?
A	As the major ingredient of the dish is pre-cooked rice, which is the essential character, the product is classified under HS code 1904.9010.

Q2	How are coin-operated kiddy rides classified?
A	Coin-operated kiddy ride is a musical kiddy ride for children. It is classified under HS code 9508.9000.

Q3	What are Electric Vehicles and how are they classified?
A	Electric Vehicles (EVs) are vehicles with motors powered by batteries. They do not have internal combustion engine. EVs which are designed for the transport of nine persons or less, including the driver, are classified under HS code 8703.9090.

Q4	What is the HS classification for a motorized wheel chair?
A	A wheelchair operated by a motor and mechanically propelled is classified under HS code 8713.9000.

Q5	What is the HS classification of a chocolate bar filled with liquor, weighing not more than 2 kg?
A	Chocolate bar filled with liquor is still classified as chocolate under HS code 1806.3110.

Q6	What is the HS classification for organic wine?
A	Organic wine is a kind of fermented wine made from grapes which are grown organically without herbicides, pesticides or chemical fertilizers in soil. They are classified under HS heading 2204.

Q7	Can children's bicycles be classified as toys under HS chapter 95?
A	Children's bicycles are classified in HS chapter 87 under HS code 8712.0020. If these bicycles are motorised, they are classified under HS heading 8711 attracting duty at 12% ad valorem.

Q8	What is the proper classification of an arm-chair with built-in massage equipment?
A	An arm-chair with built-in massage equipment had an electro-mechanical vibrator built into the back of the chair, it is classified as a mechano-therapy appliance under HS code 9019.1010.

Q9	How are cigarettes made from natural herbs such as coltsfoot, marshmallow, rose, ginseng and sunflower petals (these cigarettes contain neither tobacco nor nicotine) classified?
A	Cigarettes which are made from natural herbs such as coltsfoot, ginseng etc are classified under HS code 2402.9020 as cigarettes containing tobacco substitutes.

Q10	Are electric-powered bicycles dutiable?
A	An electric-powered bicycle is a bicycle fitted with an electric auxiliary motor. It is classified under HS code 8711.9090 which is dutiable.

Certificates of Origin/Rules of Origin

Non Textile Products

I received an order for a consignment of telephones from a buyer in Saudi Arabia. In the Letter of Credit, one of the conditions stipulated is that I must obtain an authorised Certificate of Origin. Where can I obtain the Certificate of Origin from?

Besides the Singapore Customs, you can also apply for the Ordinary Certificate of Origin from the following authorised organisations (AOs):

Singapore Chinese Chamber of Commerce and Industry;
Singapore Indian Chamber of Commerce and Industry;
Singapore International Chamber of Commerce;
Singapore Malay Chamber of Commerce and Industry;
Singapore Confederation of Industries;
Singapore Commodity Exchange Ltd (for rubber products only).

These organisations issue the Certificates not only for locally manufactured or processed product, but also for products from other countries which are re-exported from Singapore. You may wish to enquire directly with the above AOs on their documentary requirements.

Q2	My company manufactures plastic bags in Singapore. What do I need to do to enable my Japan client to import my products duty free in Japan under the Japan Singapore Economic Partnership Agreement (JSEPA)?
A	The JSEPA was implemented on 30 Nov 2002. At the time of export, you should submit your application for the preferential Certificate of Origin via the TradeNet®. Please ensure that you have a valid Cost Statement Approval Letter issued by Singapore Customs to the manufacturer at the time of submission via TradeNet®.

Q3	Under the Singapore-Australia Free Trade Agreement, can I apply for a preferential Certificate of Origin (CO) from Singapore Customs 1 week after I have shipped my products?
A	Please be informed that the Australian Customs Authority do not recognise retrospective CO under the Agreement. In this regard, please be advised that Singapore Customs will not issue any preferential CO for your past shipment.

Q4	I am thinking of setting up an assembly or manufacturing operation in Singapore and would like to know under what circumstances the "Made in Singapore" label could be attached to the products?
A	Currently, we do not require any country of origin marking or label on the products when the products are exported from Singapore. However, we would advise that you check with the relevant importing country's authorities or your buyer for any such labelling requirement.

Q5	If my company is not a TradeNet® user, can I appoint a freight forwarder to apply a CO on my behalf?
A	If you are not a TradeNet® user, you may appoint a declaring agent to submit the CO applications on your behalf. The declaring agent can be a freight forwarder or Service Centre which has the relevant TradeNet® application software.

Q6	If my company is a trading firm, can I apply for a preferential Certificate of Origin for my exports?
A	You can apply for preferential Certificate of Origin provided that the manufacturer of the product is registered with the Documentation Specialists Branch of Singapore Customs and the manufacturer has a valid approved Manufacturing Cost Statement/Letter of Acknowledgement covering the product.

I have exported some goods to Vietnam last year. As I was not aware that Vietnam has joined ASEAN, I did not apply for the CEPT Form D. My buyer has asked me whether I could apply for a CEPT Form D. What can I do to apply for a CEPT Form D?

Under the CEPT Scheme, the Customs Authorities in ASEAN can allow the importer to claim retroactive tariff rebates for consignments that were cleared previously. For textile and controlled products, you may submit a covering letter detailing the purpose of application and the following documents to Singapore Customs for manual processing:

1 set of Export Permit Application
1 set of CEPT Form D
a copy of the Exporter's Invoice
a copy of the previously approved Customs Permit
a copy of the Cost Statement Approval Letter/Letter of Acknowledgement.

However, for non-textile and non-controlled products, you must make use of TradeNet® to file your retroactive application for the CEPT Form D. Please refer to our circular dated 6 Sep 1999 on Application of Retroactive/Retrospective Certificates of Origin For Non-Textile, Non Controlled Products through TradeNet® for the procedure.

The CEPT Scheme has also specified that all retroactive applications are only applicable for consignments that are shipped within a year.

Q8	I will be re-exporting a consignment of China-origin goods to EU. My buyer in EU wants a Singapore-issued GSP Form A from me. Where can I obtain the GSP Form A?
A	Singapore Customs is the local issuing authority for GSP Form A. However, as your goods are not of Singapore origin, we are unable to issue the GSP Form A to you. You should inform your buyer that you are unable to obtain a Singapore GSP Form A for the goods as it had originated from China.

I have bought some goods from Indonesia and my supplier has given me a Indonesian Form B. Can Singapore Customs re-issue another Form B for my Indonesian-origin goods that will be re-exported from Singapore to EU?

The Indonesian Form B is equivalent to our Ordinary Certificate of Origin. Singapore Customs does not issue Ordinary Certificates of Origin for goods of foreign origin. However, you may apply for the Ordinary Certificate of Origin from any of the Authorised Chambers of Commerce, Singapore Confederation of Industries and Singapore Commodity Exchange (for rubber products only) as they are authorised by Singapore Customs to issue Ordinary Certificates of Origin for both local and foreign origin goods.

Q10	Currently, when my GSP Form A is approved, I receive 2 copies from Singapore Customs. Can I request Singapore Customs to print an additional copy as I need to present it to my Bank as stipulated in my Letter of Credit?
A	Yes, at the time of declaration via TradeNet®, there is a field whereby you can indicate the number of additional copies required. A fee of $6.40 is payable for each additional copy obtained.

Q11

My TradeNet® application for Export Permit and GSP Form A for export of ornamental fishes was rejected with the message "You have declared wrong Origin Criteria". How do I rectify the error?

For exports to the GSP donor countries, the origin criteria to be declared should be "P" for ornamental fishes as these are wholly obtained products. Please note that you need not declare the remaining Origin Criterion details such as the 4-digit HS Code and the % Content, otherwise your application will be rejected by Singapore Customs. The above condition also covers invertebrates, orchids and aquatic plants which are considered as wholly obtained products.

Q12	Can I apply for the back-to-back GSP Form A for my exports to Canada?
A	The Customs Authority of Canada does not accept Singapore-issued GSP Form A for foreign origin goods. Hence we are unable to issue any back-to-back GSP Form A for goods that are re-exported from Singapore to Canada under the GSP Scheme.

Q13	My shipment is going to France directly from Indonesia. The buyer in France had requested for a GSP Form A. What is Singapore Customs' procedure for submitting the application of GSP Form A if the goods are of Indonesian origin
A	As it is a direct shipment from Indonesia to France, Singapore Customs cannot issue any GSP Form A in Singapore. We can only issue the back-to-back GSP Form A for ASEAN-origin goods that are re-exported from Singapore.

Textiles and Textiles Products

I am a manufacturer of T-shirts in Singapore. How do I apply for a Textile Visa to clear a shipment of T-shirts that my company exports to USA?

The export of textile products and apparels to USA is subject to control. Certain categories of apparels are subject to quota restriction. With the requisite quota, the exporter may apply for a Textile Visa prior to the export to US. To apply for the Textile Visa, you must be registered with Singapore Customs as a manufacturer of the T-shirts. You may contact Singapore Customs Call Centre at 6355 2000 to check on the criteria and procedure to apply for Textile Visa.

Q2	My company imports apparels into Singapore and re-exports them to UK. Can I apply for the Certificate of Origin from your office to re-export the apparels to UK?
A	Singapore Customs issues Certificates of Origin for apparels that are manufactured in Singapore which meet the rules of origin criteria. In your case, we are unable to issue you the Certificate of Origin since the apparels are not manufactured in Singapore. You need to obtain the Certificate of Origin from the source country to re-export to UK.

I am thinking of manufacturing garments in Singapore. Would my products qualify for an Ordinary Certificate of Origin?

To qualify for an Ordinary Certificate of Origin for exports of garments from Singapore, the product must comply with the following rules of origin:

the cutting of fabrics into parts and the assembly of these parts into a complete article must be done in Singapore; and
the local content must be at least 25% of the ex-factory price of the finished article.

Certain countries like US and EU may different rules of origin for garment products. In this regard, your garments must also comply with the rules of origin of the importing country which offers the textile quota.

Q4	The Canadian Customs Authority has lifted the quota restraints on textiles and textile products on 1 Jan 2005. Do I still have to apply for a Certificate of Origin for these products after 1 Jan 2005?
A	You need not apply for a Certificate of Origin but you are required to declare an Export Permit for the above products when you export the products from Singapore.

Q5	Can I apply for an Ordinary Certificate of Origin from the Authorised Chambers of Commerce and Singapore Confederation of Industries for my exports of textiles and textile products to Norway?
A	The Norwegian Authority has lifted all quotas for textiles and textile products with effect from 31 Dec 97. You may apply for an Ordinary Certificate of Origin from the Authorised Chambers of Commerce and Singapore Confederation of Industries from the same date.

Q6	I have recently exported a consignment of T-shirts to the US. What documents do I need to submit to Singapore Customs to obtain a Singapore Certificate of Origin?
A	You will need to apply for an Ordinary Certificate of Origin for the exports of T-shirts of Singapore origin to the US. The T-shirts may be applicable for the tariff preference level (TPL) quota under the USSFTA. For more information on the TPL, you may contact the Singapore Customs at Tel. 6355 2000.

Q7	I am a new TradeNet® user. In my TradeNet® application for the Ordinary Certificate of Origin for export to USA, I have declared "OPA" in the Product Code field so that my application can be routed to the Outward Processing Unit (OPA) Section for processing. Why was my application rejected?
A	Your application was rejected as you may have keyed the word "OPA" wrongly. You should have keyed in the first letter as the alphabet "O" instead of the numeric zero.

My application for the Textile Certificate of Origin was rejected with "Please Check Country/Category Code & Total Quantity" message. Could you explain what was wrong with my application?

Your application may be rejected due to the errors declared in the following fields:

wrong country of final destination; or
the Textile Category No. declared does not match the valid category codes for the specified country of final destination; or
wrong unit of measurement for the Textile Category No; or

You need to check your application again, amend the errors and re-submit another fresh application.

I have made mistakes on the Style No. and Carton No. details in the approved Ordinary CO. Please advise on the amendment procedures.

You should type to cross-out the mistakes and re-type the correct Style/Carton No. details in the approved Ordinary CO. You need to submit the document together with a letter explaining the amendment to Singapore Customs on the 7th floor, Revenue House, for our endorsement.
Please note that if the amendment is for critical details such as Textile Quantity, Category Nos. or FOB value of the consignment etc, you would need to cancel the existing CO and re-apply for another one.

Inward Declaration

Q1	Our company is importing goods by rail from West Malaysia. Will you advice us what should be the "Place of Release" to be declared in the Customs declarations with effect from 1 Aug 98?
A	You should declare the "Place of Release" as Woodlands Train Checkpoint (WTCP) in your Customs declarations with effect from 1 Aug 98.

What is the function of a pure Customs Inward Permit whose declaration type is 'IN' and declaration purpose is 'LC'?

This permit is used for the removal of non-dutiable cargo which was earlier brought into the FTZ for export but has to be returned to the local exporter due to:

Cancellation of shipment; or
Wrong cargo sent into the FTZ.

The following supporting documents should be produced to checkpoint officer for verification:

Letter from the exporter stating the reason for the return of the cargo;
Delivery order;
Export invoice; and
Previous GST payment permit (imported goods) or local sales invoice (locally purchased goods) or manufacturer's invoice (locally) manufactured goods).

Q3	For the import of liquors and tobacco which are to be stored in the FTZ, should I apply for a pure IESGP Inward Permit (IG permit with declaration purpose '1')?
A	No. Liquors and tobacco are not allowed to be stored in the FTZ. You should apply for a Joint Customs/IESGP Inward Permit for their removal into Customs territory within 14 days from the date of arrival.

I have some trade samples of doors ($380) which come together with my shipment of doors ($20,470). The total invoice value is $20,850. This shipment is imported by sea under one Bill of Lading and invoice. Since the value of the samples is $380 which is less than $400, could the GST on these samples be waived?

Under the GST (Import Relief) Order 1994, GST relief may be granted for the import of bona fide trade samples excluding intoxicating liquors and tobacco, of a total value not exceeding $400. As your samples of doors are imported together with the commercial shipment, GST relief could not be granted for the samples. Therefore, you have to pay GST on the trade samples of value of $380. Please apply for a joint Customs GST Payment/IESGP Inward declaration to cover the import of your shipment. The total value for GST payment should be $20,850.

Q5	For an LCL container carrying consignments belonging to different importers, can I apply for individual permits with the cargo packing type: 3 (container) and truck the container to my own private warehouse which is outside the Free Trade Zone (FTZ) for unstuffing?
A	No. Only Full Container Load (FCL) containers are allowed to be trucked out as full box containers and unstuffed in the Customs territory. LCL containers have to be unstuffed in the FTZ and cleared through the Customs checkpoint as conventional cargoes.

Outward Declaration

A consignment which is imported by sea is to be sent to Changi FTZ for storage pending re-export by air. What type of permit should I apply?

For goods other than liquors or tobacco products, you can apply for a pure Customs White Transhipment Permit (Decl Type: TW) or Joint IESGP Inward/Customs White Transhipment Permit (Decl Type: IT) with the 'Storage Ind' field keyed as "Y". Subsequently, the export of non-dutiable goods should be covered by a IESGP Outward Permit whilst dutiable goods should be covered by a Joint IESGP Outward/Customs White Transhipment Permit (Decl Type: OT). As liquors and tobacco products are not allowed to be transferred to the 2nd FTZ for storage, the goods should be conveyed to Changi FTZ only when the outward flight details are known. The movement should be covered by a joint IESGP Inward/Customs White Transhipment Permit (Decl Type: IT). If goods are shipped under through B/L or AWB, a Customs Pink Transhipment Permit (Decl type: TP) should be used.

My company has purchased one lot of auction cargo from the PSA. The cargo is now lying in the Pasir Panjang FTZ (PPZ). We would like to re-export the cargo through the Keppel FTZ (KZ). What type of permit should I apply?

Please apply for a Joint Customs White Transhipment/IESGP Outward permit (Joint OT) to remove your cargo from PPZ to KZ for export. Please key '3' (by road) in the "Inward transport mode" field, 'SG' in the "country of origin" field and 'SGSIN' in the "port of loading" field. The reason for declaring '3' as "Inward transport mode" i.e. 'auction cargo purchased from PSA' must be stated in the remarks.

Q3	I would like to remove some liquors from a licensed warehouse to the Oriental Express Train at the railway station. What permit should I apply?
A	Please apply for a Joint Customs/IESGP Outward Permit (OO) with the declaration purpose = Z and place of receipt = RPO. The out carrier agent must be E&O Services (Singapore) Pte Ltd. The liquors can be consumed only after the train has left Singapore.

Permit Amendment

Q1	I was informed of the change of the vessel location from one Free Trade Zone (FTZ) to another Free Trade Zone, which is from Keppel Wharf (KZ) to Pasir Panjang Wharf (PPZ) during the weekend. As the permit information on the Vessel Location and Place of Release/Receipt are also affected, can I request the Checkpoint officers to amend the permit?
A	In so far as the mode of transport remains the same, there is no need to amend the permit. In your case, both the place of release/receipt is for sea transport mode hence amendment of permit is not required.

Q2	If my Joint IESGP/Customs Payment Permit (IG) covers controlled goods (by AVA, MDA or A & E) and I need to amend the quantity or weight, what supporting documents should I submit with my application for manual amendment?
A	Please submit a letter confirming that the GST amount remains unchanged and the letter from the controlling agency stating that they have no objection to the amendment as well as the B/L or AWB and the invoice.

How do I rectify errors relating to "Place of Release" for the release of Class II goods from Zero GST Warehouses when making declarations through the TradeNet® system?

Consignment unstuffed from Class II containers and released from Zero GST Warehouses must be covered by joint Customs & IESGP permits. To avoid making incorrect declaration with the error message of "Place of Release", it is mandatory to declare the following fields:

House B/L (HBL) number (To be declared in "HOUSE BL/HAWB")
Reference permit number (To be declared in "PREV CUSTOMS PMT")
BW numbers of the Zero GST Warehouse (To be declared in "Place of Releas

Permit Cancellation

Q1	I have carelessly cancelled an approved ME permit through the TradeNet® system. As I need the permit urgently for cargo clearance, can I or Customs re-activate it?
A	An approved permit, once cancelled, cannot be re-activated for use. Please apply for a fresh permit to clear your cargo.

Q2	I wish to cancel an unused Joint Customs/IESGPTDB Inward permit under Major Exporter Scheme (ME) through TradeNet®. However, it was rejected with the error message "Re-apply for manual cancellation" What is the cause of the rejection?
A	An 'ME' permit with an unmanned "Place of Release" such as 'JMB' or 'LOB' cannot be cancelled through TradeNet®. Please e-file for manual cancellation of the permit.

Troubleshoot of TradeNet® declaration

I have submitted a TradeNet® declaration for a transhipment consignment but the declaration was rejected with an error message "Storage Indicator". Could you explain the reason for the rejection?

The "Storage Indicator" field is for the declarant to indicate whether the transhipment goods were to be delivered for storage in a Free Trade Zone (FTZ). Either the codes "O" or "Y" must be entered in the "Storage Indicator" field for the transhipment declaration. The code "Y" is to be used if the goods were storage in a Free trade Zone, while the code "O" was to be used if otherwise. If the code "Y" was used, the "Place of Receipt" in the declaration cannot be non-FTZ places such as Woodlands or Tuas Checkpoint, Woodlands Train Checkpoint, etc. If the code "O" was used, information regarding the outward transport of the goods must be provided.

Q2	I had transmitted a Joint Customs White Transhipment - IESGP Inward declaration (IT) for the movement of cargoes from Jurong Free Trade Zone to Johor Bahru. The declaration was rejected with the error message "Storage Indicator". Why?
A	You probably had entered "Y" as the storage indicator. For Joint Customs White Transhipment - IESGP Inward declarations (IT), the storage indicator cannot be "Y" if the outward transport mode is by Road "(3)". Please enter "O" in this field and re-transmit your declaration.

Q3	I had transmitted a Joint Customs White Transhipment - IESGP Inward declaration (IT) to truck out some ship spares from Keppel Free Trade Zone to a vessel berthed at Sembawang shipyard. However, my declaration was rejected with the message "Place of Receipt". Why?
A	You probably had entered the wrong "Declaration Purpose" and "Place of Receipt". The "Declaration Purpose" and "Place of Receipt" should be indicated as "X" (ship spares) and "SY" (shipyard) respectively.

Q4	My consignment was imported in containerized form. It was unstuffed in the FTZ. What should I declare in the 'cargo packing type' field?
A	For internal delivery, it should be based on the original cargo packing type which in this case is '3'. For external delivery, it should be based on the cargo packing type when the consignment reaches the checkpoint which in this case is '2'.

Q5	I have transmitted a Joint IESGP Inward/Customs White transshipment declaration via the TradeNet® system for a sea freight consignment. The place of release was keyed in as "Keppel Wharfs". However, the declaration was rejected with an error message "Place of release". Why is this so?
A	You have keyed in the wrong place of release. For sea consignments, the "Place of Receipt" and "Place of Release" have to be a Free Trade Zone (FTZ) for all permit types. "Keppel Wharves" is a place where vessels are located and thus it should not be regarded as a "Place of Release".

Q6	I wish that you could advise me on common errors made in "Departure Date" that caused the rejection of a TradeNet® declaration.
A	The following are the common errors that caused the rejection of a TradeNet® declaration: Departure start date declared is earlier than the removal start date; Departure start date declared is earlier than the submission date of declaration; and Departure and date declared is earlier than the removal end date

Q7	I have transmitted a Customs Outward declaration (OU) for export of a consignment of sea-stores. It was rejected with the error message - 'Departure date'. Why is this so?
A	For declaration of dutiable sea-stores with declaration purpose 'X' , the 'departure date' (only one day is allowed) should not be more than 1 day from the 'removal start date' eg: Removal date = 27/8 - 28/8/06; then the departure date must be 28/8 - 28/8/06.

Import of liquors/cigarettes

I have imported a consignment of liquor which are in the licensed warehouse. A sample of the liquor has been sent for analysis by the HSA but the result is not out yet. Can I remove the liquor from the warehouse as my client needs the liquor for his function urgently?

Yes, you can. You can apply and pay duty by declaring a duty payment declaration with Declaration Type as "DP" and Duty Payment Type as "ND". The assessed alcoholic strength and volume of the beverage will be based on the information declared in the Joint Inward Permit. Duty will have to be paid on the difference if the analysed result turned out to be higher. However, no refund would be granted for any overpayment. Action may be taken against the declarant if the tested results differ from that of declared in the Joint Inward / or DPND Permits.

Q2	I am a foreigner and am residing in Singapore. My sister, who is staying in United States, will be sending me two bottles of sparkling wine via parcel post for my personal consumption. Do I need to pay the duty or taxes for the above consignment? If I need to pay, where do I make the payment?
A	An excise duty at $10.40 per litre and 7% Goods & Services Tax (GST) are payable. Singapore Post will notify the consignee by letter to collect the parcel from the Singapore Post Centre (SPC) upon arrival of your parcel. The duty and GST will then be collected thereat. Please note that a postal clearance fee of $2.00 per parcel is payable on dutiable parcels cleared at SPC.

Q3	I intend to import a consignment of wines for personal consumption. Can you advise me of the procedures for import?
A	Importer may opt to make upfront duty / GST payment by declaring Direct Duty Payment Permit with Declaration Type as "ID" and Duty Payment as "DI".

Q4	What type of permit should I take if I were to bond a consignment of liquors which had arrived at the Container Wharves into a licensed warehouse? How should I declare such a permit?
A	To bond dutiable liquors in a licensed warehouse, you will need to take out Joint inward permit with declaration type "II" and the declaration purpose "Z". You have to declare the place of release as "KZ" and the place of receipt as "LWxxx". It is also important to declare the lot number and product code in the inward declaration.

May I know the procedures for import of cigarettes for sale in Singapore?

All tobacco products have to be removed from the FTZ within 30 days from the date of arrival and stored in a licensed warehouse. For cigarettes products under HS codes 24022090 and 24029020, importer may opt to make upfront duty / GST payment by declaring Direct Duty Payment Permit with Declaration Type as "ID" and Duty Payment Type as "DI" and release the cigarettes direct from Free Trade Zone. Importer may request duty paid cigarettes samples stored in licensed warehouse to be extracted for test weighting to determine the weight and classification of the product for computation of duties on remaining stock. The tobacco products must bear the Health Warning Clause. Duties and GST have to be paid before the tobacco products are released from the warehouse for local sale.

Temporary Import/Export

I am a non-taxable person and operate an assembly plant in Singapore. I need to send one of our tools back to a Service Centre in Malaysia for repairs. The tool will subsequently, be re-imported back into Singapore. Please advise on the necessary Customs procedures.

For goods temporarily exported for repairs and subsequently, re-imported, a Joint IES and Customs Outward Permit ('OO' permit) has to be taken out to cover the temporary export. The goods together with the 'OO' permit, are to be produced to Customs Checkpoint for verification at the time of export.

For GST relief on re-importation, a joint IES and Customs Inward Permit ('II' Permit) may be taken out with original value and the previous 'OO' permit number declared therein. In addition, GST would be payable at 7% on the CIF value of new parts added including costs of repairs, freight, insurance and other incidental charges incurred. Both the GST Payment Permit and the 'II' Permit have to be produced to Customs Checkpoint for verification at the time of import.

I have a consignment of expensive fish temporarily imported for an international exhibition held in Singapore. If one of the fish died, how could I account for the consignment at the time of export? Would Customs recover GST on the dead fish?

All goods temporarily imported will have to be satisfactorily accounted for to Customs. Since the GST payable on the goods was suspended at the time of import, it will be payable if the goods are sold, disposed of or transferred locally. If documentary evidence can be produced to the satisfaction of Customs that the fish has not been sold, disposed of or transferred locally, Customs would consider the request for remission of GST.

Q3	Can I temporarily export machine parts for assembly in Batam and re-import without payment of GST?
A	Goods may be temporarily imported or exported for repairs, demonstrations, exhibitions or other similar events. Goods for reworking, processing, assembly, or where the physical characteristics have been altered are not qualified under the Temporary Import Scheme. GST is therefore payable upon import.

I would like to bring some jewellery out of Singapore on a temporary basis to participate in an exhibition overseas. What should I do to avoid payment of tax when I bring the same jewellery back to Singapore?

Goods temporarily exported for exhibitions or repairs or soliciting trade may be brought back into Singapore without payment of duties and/or GST subjected to certain conditions. The export and re-import of the goods must be covered by a Customs Outward Permit and a Customs Inward Permit respectively.

In lieu of Customs permits, ATA carnets which are obtainable from the Singapore International Chamber of Commerce, may be used to cover the export and re-import of the goods. Please call our Customer Service Officers at Tel: 6355 2000 for more information on the use of carnets.

I am a foreign exhibitor. I brought a consignment of furniture into Singapore under an ATA carnet for exhibition at a local furniture fair. Some of the furniture could not be accounted for after the exhibition. What should I do in this case?

Goods that are temporarily imported under an ATA carnet have to be satisfactorily accounted for at the time of export. In this instance, you would have to make good the GST on the unaccounted items. You have to appoint a local freight forwarded who is registered as a TradeNet® user with Customs to apply for a GST Payment permit with declaration type "IG" and the declaration purpose should be "P".

My company would be conducting a demonstration overseas in order to market our new products. We would be exporting some trade samples. Are we exempted from GST payment when we re-import the goods into Singapore?

Trade samples temporarily exported for soliciting sales may be brought back into Singapore without payment of GST. This is provided that the goods are to be re-imported within 3 months from the exportation date and the goods have not undergone any processing or manipulation outside Singapore since their exportation. You are required to declare a Customs Outward Permit with declaration purpose "I" at the time of exportation. Upon re-importation, you are then required to take out a Customs Inward Permit with the same declaration purpose, and with cross-reference made to the Customs Outward Permit Number. The goods and the respective Customs permits are required to be produced to Customs checkpoint at the time of exportation and re-importation.

Q7	I have a consignment of expensive scientific instruments temporarily imported for exhibition to solicit trade. The lorry carrying the goods was involved in a collision and the instruments were badly damaged. Is GST payable on the goods?
A	All goods that are temporarily imported would have to be accounted for satisfactorily to Customs at the time of re-export. GST is payable on goods that are disposed of locally or cannot be satisfactorily accounted for. Documentary evidence such as certification from the insurance company, etc may be forwarded to Customs for consideration of the remission of GST.

Transhipment

Q1	I have a consignment of machine parts arriving by air at the Changi Free Trade Zone. Can the consignment be sent to the Jurong Fishing Port for transhipment?
A	The Jurong Fishing Port is not an authorized place for transhipment of machine parts. You should arrange to have your goods transshipped through authorized points.

Q2	I have a containerized transhipment cargo that will be removed from Keppel FTZ to Loyang Offshore Base (LOB). Do I still have to proceed to the nearest second Check point before LOB for clearance?
A	If your containerized transhipment cargo is to be removed to LOB, you should proceed directly to LOB within 24 hours upon leaving the first Customs checkpoint and report to the security personnel at Loyang Offshore Base at the time of entering into LOB.

I have purchased some auction goods and they are in the Pasir Panjang FTZ (PPZ). What permit must I take to re-export the goods through Keppel FTZ (KZ)?

You would have to apply for a Joint Customs/IE Singapore White Transhipment permit (OT) to remove the goods from PPZ to KZ for export. In your application, please type in "3" (by road) in the "Inward Transport Mode" field, "SG" in the "Country of Origin" field and "SGSIN" in the "Port of Loading" field. In the "Remarks" column, please indicate the name of the auctioneer and that the goods are auction goods.

Q4	I would like to transfer my cargo from one vessel to another vessel at the anchorage. What type of permit do I have to apply?
A	Please apply for a Joint Customs White Transhipment IESGP Inward permit (IT).

I have transmitted a Joint Customs White Transhipment/IESGP Inward permit with the declaration purpose "X" for the supply of ship spares in containerized form. The place of receipt is "SY" (shipyard). I have keyed in "C" (goods changed from containerized to conventional form) in the field 'Out-FTZ-Operation'. It was rejected with the error message "Out FTZ indicator". Why is this so?

Transhipment containers are not allowed to be unstuffed at the shipyard as it is not an FTZ. However if you need to unstuff the container, please do so in the FTZ. The ship spares can then be removed in conventional form from the FTZ to the shipyard. The cargo packing type should therefore be declared as "2" (conventional) as the goods will be produced in this form to Customs for clearance at the checkpoint.

Q6	I had transmitted a Customs Removal declaration (RM) for a consignment of liquors consigned to a local company and to be re-exported within Keppel FTZ. The declaration was rejected with the message "Place of Release". Why?
A	You had used the wrong declaration type. The correct declaration type is a Joint Customs Transhipment - IESGP Inward declaration (IT). In addition, you are required to lodge with Customs a Bank Guarantee (BG) equivalent to 50% of the potential duty of your liquors before making the declaration.

What is the difference between a White Transhipment Permit and a Pink Transhipment permit?

A White Transhipment Permit is issued to cover the re-export of goods which are consigned to a local company. The 'consignee' shown on the B/L or AWB is the local company and the 'Port of Discharge' is Singapore.
A Pink Transhipment permit is issued to cover the transhipment of goods on through B/L or AWB. The 'consignee' shown on the B/L or AWB is a foreign company and the 'notifying party' is a shipping agent or local NVOCC.

Q8	I have transmitted a Joint Customs White/IESGP Inward permit (IT) for the transhipment of shark fins from KZ (Keppel FTZ) to JFP (Jurong Fishery Port). It was rejected with an error message "Vessel location". What shall I do now?
A	The rejection could be due to the "Place of receipt" being keyed in as 'JZ' (Jurong FTZ) which was inconsistent with the declared vessel location 'JFP'. For removal of goods from KZ to JFP, the "Place of receipt" should be keyed in as 'JFP'.

Q9	I have transmitted a Joint Customs White Transhipment/TDB Inward declaration (IT) to cover a consignment of beer to be transhipped to Indonesia by barge. The declaration was rejected. What shall I do now?
A	The rejection could be due to the "Vessel type" being declared as 'barges and tugs' which are not allowed to carry high duty items. Please arrange for the beer to be transhipped to Indonesia by a cargo vessel and re-transmit your declaration.

Q10	I would like to apply for a Joint Customs Transhipment/IESGP Inward Permit for transhipment of a consignment of dutiable sea-stores from the Keppel FTZ (KZ) to a vessel berthed at a shipyard. As the shipyard is not a free trade zone, what do I declare in the field 'Place of Receipt'?
A	In field 'Place of Receipt', please declare "SY" and the name of the shipyard. The permit and the goods should be produced at the Customs checkpoint at KZ and subsequently at a FTZ In-Gate for verification if the 'J6' condition is imposed in the permit.

Major Exporter Scheme

Q1	I have imported some machinery parts under a Major Exporter Permit (ME). As I intend to dispose it of locally, can I cancel the ME permit and apply for a GST Payment permit?
A	Since the goods had already been released from the Customs control, you are not allow to cancel your ME permit. As an MES trader, you are required to account to the Inland Revenue Authority of Singapore for goods which were imported by you using your MES status and their subsequent release into the local market. No GST Payment permit is necessary in your case.

Q2	I have a consignment of marine equipment shipped from Japan. The consignment will be discharged from a vessel berthed at Keppel Wharf onto a barge for subsequent delivery to my private yard in the Western Anchorage (with approval given by the Marine and Port Authority of Singapore). As I am an MES trader, can I take out an ME permit for the goods to be delivered to my private yard?
A	If you are an MES trader, you can take out a IESGP Inward/Customs Major Exporter Permit (ME) under the Major Exporter Scheme to remove the goods from the vessel to your private yard via a barge.

Q3	As a declaring agent, I have declared a Joint IESGP/Customs GST Payment permit (IG) for an importer who has been granted the MES status by the Inland Revenue Authority of Singapore (IRAS). The IG permit was utilized for cargo clearance. Do I have to take out a ME permit as a replacement? Can I apply for GST refund after I have taken out the replacement permit?
A	A ME permit should be taken out at the time of importation. Since the IG permit had already been used for cargo clearance, a replacement permit is not required. You may approach the importer for the reimbursement of GST paid. The importer can claim the GST paid as input tax in his GST return to IRAS.

Q4	My client who is under the Major Exporter Scheme had imported some goods under a Joint IESGP/Customs Major Exporter permit (ME) and it was discovered later that the value of the goods had been wrongly declared? Is it possible to apply for the amendment of the goods value?
A	Your client could inform the Inland Revenue Authority of Singapore (IRAS) who is the administrator of the Major Exporter Scheme of the correction to be made to the value of the goods during your client's periodic accounting of GST to IRAS.

Q5	If the value of the goods is higher than the declared value in the ME permit, what shall I do?
A	If the goods have not been cleared, you may apply for amendment electronically through the TradeNet® to the ME permit. However, if the goods have been cleared, you have to account to IRAS during your accounting return showing supporting documents for the actual value of the goods.

Q6	One month ago my company delivered a consignment of machinery parts which is pending for re-export to Keppel FTZ (KZ) for storage. However, due to the cancellation of the order by the buyer, we need to remove the consignment from KZ back to our warehouse. Can we use an ME permit to remove the goods to avoid GST payment?
A	The MES status granted to your company is to facilitate the importation of goods from overseas with GST suspension. ME permits are not to be used for the return of local cargo from the FTZ. Unless the goods are brought back to a Customs approved warehouse, GST is payable.

I had declared an Joint IESGP/Customs ME permit to cover an import of machinery. However, I discovered that the value was wrongly declared after Customs clearance. Can the value be amended or can I apply for a supplementary permit to make up the differences in value

Amendment to the value could only be made prior to the utilization of the permit. In your case the permit had already been utilised and the goods removed from Customs control. Therefore, no amendment to the value is allowed. You are also not required to take out a supplementary permit. Your client should inform the Inland Revenue Authority of Singapore (IRAS) who is the administrator of the Major Exporter Scheme of the correction to be made to the value of the goods during your client's periodic accounting of GST to IRAS.

Q8	My MES client had imported a consignment under a Joint Customs/TDB Inward permit (II). Later, they discovered that the value of the goods was wrongly declared. Can they apply for amendment of the quantity or declare a supplementary permit to make up the difference?
A	No amendment of a Customs permit is allowed after it has been used for cargo clearance. We do not issue supplementary permits for cargoes already cleared through the Customs checkpoints. Please ask your client to contact the Inland Revenue Authority of Singapore (IRAS) who is the administrator of the major exporter scheme for assistance at Tel No: 1800 356 8300.

Q9	I am a ME importer. I have sold a consignment of goods to my client in the FTZ. Can my client make use of his ME status to remove these goods from the FTZ into Customs territory without payment of GST?
A	Your client's ME status can only be used for goods imported by him as evidenced by the commercial documents such as the overseas supplier's invoice and bill of lading. For goods sold to him in the FTZ, GST is payable to SC by way of a Customs GST Payment permit based on the value of this sale.

Q10	As a declaring agent, I have declared a joint Customs GST/IESGP Inward permit (IG) for an importer who has been granted the MES status by the Inland Revenue Authority of Singapore (IRAS). The IG permit was used for cargo clearance. Do I have to take out an ME permit as a replacement? Also, can I apply for a GST refund after I have taken out the replacement permit?
A	The ME permit should be taken out at the time of importation. Since the IG permit had already been used for cargo clearance, a replacement permit is not required. You may approach the importer for the reimbursement of GST paid. Meanwhile, the importer will have to account to the Inland Revenue Authority of Singapore and claim the GST paid as his input tax in his GST return.

Zero GST Warehouse Scheme

Q1	Can a trader participate in more than one tax-suspension scheme (e.g. ZGS and MES or 3PLS)?
A	Yes, as long as he satisfies the requirements of the various schemes.

Can a Type I licence operator upgrade to a Type II or Type III licence? How should he apply for the upgrade?

The ZGS provides warehousing flexibility that varies according to the standards of controls of companies. Hence companies that are assessed to have effective inventory controls will be allowed to upgrade to a Type II or Type III licence. A Type I licensee who wishes to upgrade to Type II or Type III licence will have apply in writing to the Schemes Promotion & Administration Branch of Singapore Customs.

Q3	Can I apply for a Type II or III licence directly i.e. without first being a Type 1 licence operator?
A	Yes. Companies meeting the qualifying criteria and conditions will be allowed to operate a Type II or III licence. Please refer to the "Handbook on the Zero GST Warehouse Scheme" for details on the qualifying criteria.

Q4	Can I apply for a Type III licence even if I have only one warehouse location?
A	Yes, if your company is able to meet the criteria and conditions. You may add warehouse locations approved by SC, to your licence in future.

Q5	Do I need to pay a licence fee?
A	Yes. The fee is a three-tier structure based on the average stock value of all goods stored in the ZG area.

Q6	How long will the processing of applications take?
A	For Type I licence applications, SC will process and reply you within seven working days after all the necessary licensing conditions have been met and all supporting documents have been submitted. For Type II and Type III licence applications, as SC needs to understand the internal control standards of the applicants, the time taken is expected to be longer.

Q7	What are the penalties that will be imposed on any stock discrepancy or non-compliance of conditions?
A	The penalties imposed will depend on the merit of each case. It can range from composition of the offence, suspension or revocation of licence, to prosecution. Licensees should take a proactive approach in investigating the causes of stock discrepancies and non-compliance of conditions to prevent re-occurrences.

Q8	Is there an allowance for stock shortages, such that the GST to be recovered will be waived?
A	There is no allowance for stock shortages.

Q9	Is kitting is allowed (e.g. 5 items with 5 different SKUs being assembled to become a single item)?
A	It is allowed as long as your inventory system is able to account for the 5 different items.

Q10	Can locally-acquired goods be stored in a zero-GST area to enjoy GST suspension?
A	No. The ZGS only allows GST suspension on imported goods. To optimise warehouse space, you may store locally-acquired goods in the zero-GST area provided you have received approval for waiver of demarcation of the zero-GST area. In such cases, your inventory system must differentiate the locally-acquired goods from the imported GST-suspended goods, and can identify their exact locations.

Q11

Do I need to submit WISE statements under the new ZGS?

A Type I licensee has to continue submitting its daily and monthly WISE statements. Type II and Type III licensees do not need to submit WISE statements. A Type II licensee only needs to submit monthly stock reports whereas a Type III licensee only needs to submit their stock returns when requested by SC. The stock reports by Type II and Type III licensees can be generated from their inventory systems.

Q12	Are permits needed for movement of goods in/out of the ZG warehouses?
A	Permits are required for all movement of goods except for that between warehouses of a Type III licensee.

Excise Factory Scheme

Q1	What information is required for licensed excise factory?
A	The information required is Entity Name, Central Registration No, GST Registration No etc. for more information required click here ( DOC 66kb ) for details.

What other supporting documents I need to submit with my application for excise factory licence?

You are also required to produce copy of a licence issued under the Control of Manufacture Act (COMA). The COMA licence is to be applied to EDB (Economic Development Board). Schedule showing machines Installation and Commissioning (if your factory is still under construction). Business profile listing on your company obtainable from ACRA (Accounting & Regulatory Authority). Screen print of GST Registration Ref No. A list showing type of products to be manufactured.

Q3	What information is needed to be shown on the site plan?
A	Site plans are to be submitted in 2 copies duly signed by applicant, company stamped with date. The site plan must be able to show the exact location of the proposed licensed excise factory with the adjacent street names.

What information is needed to be shown on the layout plan?

Layout plans are to be submitted in 2 copies duly signed by applicant, company stamped with date. The layout plan must be able to show the specified purposes at various designated locations / areas. Specified purposes such as, "production types area", "loading / unloading bay", "entrance / exit points', "security guard house location", "raw material storage area", "raw material waste storage area", finished goods storage area", "staging area", "CCTVs location", "fire alarm" etc.

Q5	Why do I need to submit Netrust Digital Certificate Application Form?
A	Upon issuing the licence, the licensee or its staff is required to produce the Form duly endorsed by Customs to M/s Netrust to register as a Netrust user for the purpose to enable him to transmit Warehousing Inventory Submission Electronically (WISE) via Internet. The licensee is also required to purchase smart card and card reader from M/s Netrust for operating WISE software.

Q6	Do I need to purchase WISE software?
A	No. WISE software can be downloaded from