Goods and Services Tax
Overview
New Traders And Registration Services
Importing Goods
Overview
Controlled & Prohibited Goods for Import
Overlanded and Shortlanded Goods
Import procedures
Temporary Import Scheme
Importing Dutiable Motor Vehicles
Exporting Goods
Transhipping Goods
National Single Window
ASEAN Customs Transit System (ACTS)
International Connectivity
Valuation, Duties, Taxes & Fees
Overview
Establishing Customs Value for Imports
Duties and Dutiable Goods
Goods and Services Tax (GST)
Refund of Duties & GST
Application for Customs Ruling on Valuation
Permits, Documentation and Other Fees
Singapore Duty-Paid Cigarette (SDPC) Mark
E-learning Resources
Harmonised System (HS) Classification of Goods
Understanding HS Classification
Find my Harmonised System Code
Classifying My Products
Application for Customs Ruling on Classification of Goods
Certificates of Origin
Overview
Claiming Preferential Tariff Treatment for Dutiable Imports
Application for Customs Ruling on Origin Determination of Goods
Customs' Schemes, Licences & Framework
Overview
TradeFIRST
Air Store Bond Scheme
Apex Licence
Bonded Truck Scheme
Cargo Agent's Import Authorisation Scheme
Chemical Weapons Convention (CWC) Licence
Consolidated Declaration
Container Freight Warehouse Licence
Duty Free Shop Scheme
Excise Factory Scheme
Industrial Exemption Factory Scheme
Kimberley Process Certification Scheme
Licensed Warehouse Scheme
Petroleum and Biodiesel Blends Licences
Secure Trade Partnership (STP) & STP-Plus
Strategic Trade Scheme Bulk Permit: Export, Transhipment and Transit
Zero-GST Warehouse Scheme
IRAS Scheme
Free Trade Zone Operator Licence
Trade Security In Singapore
Strategic Goods Control
Overview
Strategic Goods Control List
Permit and Registration Requirements
Import Certificate and Delivery Verification
Sanctioned Lists and Red Flags
Courses & Events
Resources
Useful Links
Chemical Weapons Convention (CWC)
Introduction
Announcement
Legislation
Controlled Chemicals
Licensing Requirements
Importing of NA(CWC) Controlled Items
Exporting of NA(CWC) Controlled Items
Declarations
Inspections
Offences
Glossary
Useful Links
United Nations Security Council Sanctions
Border Enforcement of Intellectual Property Rights
Compliance
Overview
Self-Compliance
Customs Compliance Toolkit
e-Learning for Handling of LCL Consolidated Cargoes
Post-Clearance Audit
Offences & Penalties
Voluntary Disclosure Programme
Acts and Subsidiary Legislation
Overview
Customs Act
Goods and Services Tax
Regulation of Imports and Exports Act
Free Trade Zones Act
Strategic Goods (Control) Act
Chemical Weapons (Prohibition) Act
Business Resources
Goods and Services Tax
The Goods and Services Tax Act 1993 is an Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.
Click on the links below to view the Goods and Services Tax Act and selected subsidiary legislation:
- Goods and Services Tax Act
- Goods And Services Tax (Application Of Customs Act) (Provisions On Trials, Proceedings, Offences And Penalties) Order
- Goods And Services Tax (Imports Relief) Order
- Goods And Services Tax (Application of Legislation relating to Customs and Excise Duties) Order
- Goods and Services Tax (General) Regulations
Please note that only key subsidiary legislation have been reproduced on this website.