All goods imported into Singapore are regulated under the Customs Act, the Goods and Services Tax (GST) Act and the Regulation of Imports and Exports Act.
Imported goods are subject to GST and/or duty payment. A customs permit is required to account for the import and tax payment of the goods.
Dutiable goods, which incur both GST and duty, are:
- Intoxicating liquors
- Tobacco products
- Motor vehicles
- Petroleum products
Ad valorem or specific duty rates may be applied for dutiable goods.
All other goods are non-dutiable and incur GST only. GST is levied at 7% of the CIF (cost, insurance and freight) value, which includes duties (if it is a dutiable good) and other charges, costs and expenses incidental to the sale and delivery of the goods into Singapore, whether or not shown on the invoice.
Find out more about duties and GST.
Import Requirements
Before the actual importation, the importer is required to obtain a customs permit.
The importer is the party who imports the goods into Singapore:
- For their own account or use; or
- For the account or use of some other person
If an overseas company sold goods to a local company and the commercial invoice indicates the local customer as the consignee, the local customer will be the importer of the goods.
More information here about the types of customs permits and situations where no customs permit is required.
Taxable companies should also check with the Inland Revenue Authority of Singapore (IRAS) on the arrangements to account for the GST.
Before importing your goods, you are required to check if the goods are prohibited for import, or are subject to authorisation before they may be imported.
More information on the list of prohibited and controlled goods here. Please also refer to the goods prohibited for import by the United Nations Security Council’s sanctions before importing your goods.
To import goods into Singapore, you will need to:
After activating your Customs Account, you may:
All permit applications must be submitted via TradeNet, accessible through:
You are responsible for the payment of duties and GST (taxes) upon import of your goods.
Payment can be made via:
- Your own Inter-Bank GIRO (IBG) with Singapore Customs; or
- An appointed Declaring Agent to pay the taxes on your behalf. Tax payment is deducted directly from the Declaring Agent’s IBG.
To apply for an IBG, mail the completed Application for Inter-Bank GIRO form to Singapore Customs' address as indicated in the form.
You may authorise your Declaring Agent to use your IBG for the payment of taxes for your customs permit one day after the approval of your IBG application. If you do not maintain an IBG with Singapore Customs, the taxes will be deducted from your Declaring Agent’s IBG.
Upon approval of a permit application, payment of taxes will be made via IBG. The payment mode will be reflected as one of the two codes in the customs permit:
GF
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Successful GIRO deduction of the amount to be paid from the importer's account. Importer must have enough funds in bank account to meet payment before instructing the declaring agent to make this declaration. |
G7
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Successful GIRO deduction of the amount to be paid from the declaring agent's account. You must have enough funds in your bank account to meet payment before making the declaration.
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A “G1” code will be reflected if:
- The importer does not use IBG as the payment mode; or
- If the payment amount has exceeded the limit of the Importer’s or Declaring Agent’s IBG account
G1
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Payment of customs duty/GST must be made at the authorised banks prior to the removal of goods from customs control.
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You are reminded to comply with the following permit condition for payment of GST and duties:
GX
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The duty/GST must be paid should the GIRO deduction fail. Singapore Customs may invoke the importer/declaring agent’s security for recovery of the duty/GST. A penalty charge may be imposed by Singapore Customs for an unsuccessful GIRO deduction.
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Learn more about applying for an IBG and authorising Declaring Agents.
A short-payment permit application is required to be taken up to account for the short-fall in duty and/or GST paid for goods that had been imported and declared previously. This may include but not limited to the following scenarios:
- Overlanded goods in excess of the quantity stated in the bill of lading or airway bill
- Under-declaration or omission of cost, insurance, freight and all other charges incidental to the sale and delivery of the goods
- Wrong invoice (with a lower value than invoice value) or currency type used in the declaration of payment permit
- Samples, gifts, free-of-charge items provided by overseas supplier not declared in the payment permit
You should apply for the correct short payment permit:
- In-Payment (GST including duty exemption) permit if only GST is short-paid
- In-Payment (Duty) permit if only duty is short-paid
- In-Payment (Duty and GST) permit if both duty and GST are short-paid
The previous permit number is to be declared in the “Previous Permit No.” field and “SPNOSTK” (“Short Payment Not Involving Updates To Stock”) in the “Place of Receipt Code” field. The short payment permit is for the purpose of duty and/or GST recovery only and cannot be used for cargo clearance.
If the transacted amount on the invoice is in a foreign currency, please use the options below to derive the amount short-paid in Singapore dollars:
- The Customs exchange rate on the date the initial In-Payment permit was approved; or
- The selling rate quoted by a commercial bank on the date the initial In-Payment permit was approved for a foreign currency not listed in the Customs exchange rate
For the second option, you are required to declare the name of the bank, bank’s telephone number and the date which the rate was quoted in the "Trader’s Remarks” field of the short payment permit application.
If the invoice states the transacted amount in both foreign currency and its conversion into Singapore dollars, please use the pre-determined exchange rate in the invoice to derive the amount short-paid in terms of Singapore dollars.
Free Trade Zones (FTZs) in Singapore facilitate entrepot trade and transhipment activities.
All goods imported by sea or air must first be deposited in a FTZ. If it is not practical to do so, you may be allowed to deposit the goods in Customs’ approved premises such as licensed warehouses.
Duty and GST are suspended for goods stored within the FTZ, and are only payable when the goods:
- Are consumed within the FTZ; or
- Leave the FTZ and enter into customs territory for local sales or consumption
Liquors and tobacco products are allowed to be stored temporarily in the FTZ for up to 30 days from the date of cargo arrival, pending transhipment or removal to a licensed warehouse.
Dutiable goods imported and stored in a licensed warehouse do not incur duty and GST. Duty and GST are only payable when these goods are removed from the licensed warehouse into customs territory for local use.
Non-dutiable goods imported and stored in a zero-GST warehouse or through any IRAS’ GST suspension schemes (such as Major Exporter Scheme and Import GST Deferment Scheme) do not incur GST. GST is only payable when these goods are removed from the zero-GST warehouse into customs territory for local use.
You and your Declaring Agent are required to keep documents and records relating to the purchase, import, sale or export of your goods for at least 5 years from the date of permit application approval.
These documents include:
- Commercial invoice
- Books of accounts
- Bills of lading or air waybill
- Packing lists
- Certificate of origin
- Certificate of analysis
- Certificate of insurance
- Any document or record on the terms of trade relating to the purchase, import, sale or export of the goods by the importer or exporter or his agent
- Other relevant documents or records
These documents must be produced to Singapore Customs upon request or as part of the requirements stated in the permit conditions (if applicable). The common conditions stated in customs permits are:
A5
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Upon request by Singapore Customs, this permit must be submitted to Permits Compliance Unit by the date reflected in the request.
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Z02
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Approved by Singapore Customs on condition that the permit, invoices and Bill of Lading/Air WayBill must be submitted to Permits Compliance Branch within 48 hrs via the NTP Government Services (Customs eServices). |
Z18
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Approved by Singapore Customs on condition that you (1) comply with Competent Authority's requirements, (2) submit the permit, invoices and Bill of Lading/Air WayBill to Permits Compliance Branch via the NTP Government Services (Customs eServices). |
You may also store images of the documents without retaining the physical copy. Please read the guidelines for storing images of trade documents.
Documents Required for Containerised Cargo
You should ensure the validity of the customs permit presented for clearance of your imports.
For containerised cargo, the container number and shipper seal number must be declared when applying for the customs permit.
Importing by sea: You are not required to present the customs permit and supporting documents to the checkpoint officers at the entry points.
Importing by air or land: You are required to produce the printed copy of the customs permit, and supporting documents such as invoice, packing list and Bill of Lading/Air Waybill, to the checkpoint officers at the time of cargo clearance for verification:
An example of conditions in the customs permit indicating this requirement:
A1
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The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance/ endorsement at a Free Trade Zone "In" Gate.
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A3
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The goods must be produced with this permit, invoices, BL/AWB, etc for Customs endorsement at an Airport Customs checkpoint or designated Customs office or station as required.
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H1
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The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint.
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Documents Required for Conventional Cargo & Hand-Carried Goods
For conventional cargo and hand-carried goods, you should present the goods, printed copy of the customs permit, and supporting documents such as invoice, packing list and Bill of Lading/Air Waybill, to the checkpoint officers at the entry points for verification.
An example of conditions in the customs permit indicating this requirement:
A1
|
The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance/ endorsement at a Free Trade Zone "In" Gate.
|
A3
|
The goods must be produced with this permit, invoices, BL/AWB, etc for Customs endorsement at an Airport Customs checkpoint or designated Customs office or station as required.
|
H1
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The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint.
|
For a consignment which requires partial clearance, the same customs permit should be presented each time for endorsement till the whole consignment is completely cleared.
Please note partial clearance is not allowed for goods brought in via Woodlands and Tuas checkpoints.
For goods imported by sea or air, you must submit the import permits to the shipping or airline agents respectively within 10 days of import.
This is to enable manifest reconciliation by the shipping or airline agents for the submission of the manifest reconciliation statement to Singapore Customs within 17 days of import.
Officers at the entry points may seal any package or container before releasing the goods. Such sealed goods must be unpacked or unstuffed under Customs’ supervision.
The local freight forwarder, declaring agent or importer must e-file for Customs’ supervision of unpacking or unstuffing at least 1 working day before the intended operation. Fees will be charged for the supervision.
Errors & Offences
Importers may be penalised if they do not comply with the requirements imposed under the Customs Act, the Regulation of Imports and Exports Act (RIEA), and their subsidiary legislation.
For minor offences under the Customs Act and the RIEA, Singapore Customs may offer to compound the offences for a sum not more than S$5,000 per offence. Offenders may be prosecuted if the offences committed are of a fraudulent or serious nature.
Offence
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Penalty Upon Conviction
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Making an incorrect declaration.
(Section 128(1)(a)of the Customs Act)
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A fine not exceeding S$10,000, or the equivalent of the amount of the customs duty, excise duty or GST payable, whichever is the greater amount, or imprisonment for a term not exceeding 12 months, or both.
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Making an incorrect or incomplete declaration on the value of goods imported into or manufactured in Singapore for the purpose of assessment of duty or GST.
(Section 128(1)(c)of the Customs Act)
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Failure to make a declaration of goods imported into, exported from or transhipped in Singapore.
(Section 128B(1)(a) of the Customs Act)
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Failure to make a declaration of the value of goods imported into or manufactured in Singapore for the purpose of the assessment of duty or GST.
(Section 128B(1)(b) of the Customs Act)
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Failure or refusal to produce trade documents upon demand by Singapore Customs.
(Section 128C of the Customs Act)
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Failure to comply with conditions imposed by Singapore Customs on the removal of goods from customs control.
(Section 27(1)(c) of the Customs Act)
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A fine not exceeding S$5,000.
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Making a false declaration.
(Section 28(1)(a) of the RIEA)
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A fine not exceeding S$10,000, or imprisonment not exceeding 2 years, or both.
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Importing, exporting or transhipping goods without permit.
(Regulation 3(1) of the Regulation of Imports and Exports Regulations [RIER])
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First conviction:
A fine not exceeding S$100,000 or 3 times the value of the goods, whichever is greater, or imprisonment not exceeding 2 years, or both.
Second or subsequent conviction:
A fine not exceeding S$200,000 or 4 times the value of the goods, whichever is greater, or imprisonment not exceeding 3 years, or both.
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Unauthorised tampering/opening/breaking/altering or removing of customs lock, seal or other safeguards placed on containerised dutiable goods.
(Regulation 16(4) of the Customs (Container) Regulations)
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A fine not exceeding S$5,000.
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Read more about the prescribed offences and penalties under the Customs Act and the RIEA.
Best Practices
You are accountable as an importer or declaring agent for the import of goods. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements.
✔ Inform Singapore Customs if there is any change in your company’s particulars to ensure you receive timely updates on regulatory changes.
✔ Know the import procedures and declaration requirements before you import. Check with the relevant Competent Authority on the requirements to import controlled items.
✔ Know the contents of each consignment you import and clarify with relevant parties if needed.
✔ Ensure you provide all supporting documents and information for permit applications to your Declaring Agents.
✔ Include freight and insurance charges in the declared value of imported goods.
✔ Declare any additional goods (for example, samples, gifts and free-of-charge items).
✔ Ensure the product details (for example, Harmonized System (HS) code, quantity, description) are correctly declared.
✔ Ensure you and your Declaring Agents and freight forwarders comply with all the permit conditions.
✔ Apply for Customs supervision for unstuffing of container if the container is affixed with the Customs red seal.
✔ Keep your supporting documents for a minimum of 5 years.
✖ Make a declaration without verifying the authenticity of all the supporting documents.
✖ Use a pro-forma invoice for permit application.
✖ Declare a nominal value for samples, gifts or free-of-charge items. You should declare the value based on the transaction value of identical or similar goods or other acceptable valuation methods.
✖ Declare the country of the port of loading as the country of origin, when the goods actually originate from another country.
✖ Share your TradeNet user ID and password with other persons.
✖ Use your company’s UEN to import goods not belonging to you unless you are acting as a consolidator for customers without a UEN. In doing so, you are responsible for complying with all the regulatory requirements.