Claiming Preferential Tariff Treatment for Dutiable Imports

As part of its Free Trade Agreements’ (FTAs) obligations, Singapore grants preferential tariff treatment by exempting customs duty for the import of originating stout/porter, beer including ale, medicated samsu and other samsu from these FTA Partners.

How do I claim preferential tariff treatment?

Depending on the Free Trade Agreement, you should support your claim with:

• Preferential Certificate of Origin (CO) issued by the Competent Authority;
• Self-certification by the exporter, producer or importer; or
• E-ATIGA Form D reference number for Form Ds transmitted electronically via the ASEAN Single Window from Thailand.

You may refer to the Forms for Claiming Preferential Tariff Treatment for Dutiable Imports in Singapore for more details.

Please obtain the forms issued and/or certified by the relevant parties as stated in the respective Free Trade Agreements and Schemes of Preferences.

Preferential CO or Self-Certification is available at time of import or when goods are bonded in licensed warehouse

Step 1: Indicate intention to claim preferential tariff treatment through TradeNet

Leave the “Customs Duty Rate” field blank and indicate “PRF” in the “Preference Indicator” field when submitting your In-Payment permit via TradeNet.

Step 2: Submit supporting documents

Submit the preferential CO or self-certification with the permit, commercial invoice and bill of lading to Singapore Customs within 1 week from the clearance date.

For goods bonded in a licensed warehouse:

Submit the preferential CO or self-certification with the commercial invoice and In-Non Payment permit to Singapore Customs. After the documents are processed, declare an In-Payment permit with the “Customs Duty Rate” field left blank and “PRF” indicated in the “Preference Indicator” field.

Preferential CO or Self-Certification is not available at the time of import or when goods are bonded in licensed warehouse

Step 1: Indicate intention to claim preferential tariff treatment through TradeNet

Indicate your intention to claim preferential tariff treatment under the “Remarks” column when submitting your In-Payment permit and make full payment of the customs duty for the goods.

Declare the customs duty in the “Customs Duty Rate” field and leave the “Preference Indicator” blank.

Step 2: Submission of refund via TradeNet

Once your preferential CO or self-certification and supporting documents are available, please obtain Customs’ endorsement on the documents before you can submit a request for refund of customs duty via TradeNet® within 1 year from the date of duty payment.

Where should I submit the supporting documents to?

Please submit the supporting documents to customs_pref_doc@customs.gov.sg