Importing Medicinal Products and Therapeutic Products for Clinical Trials

Importing Medicinal Products and Therapeutic Products for Clinical Trials

The import of the following clinical trial test materials (CTMs) into Singapore is granted Goods and Services Tax (GST) relief pursuant to item 40, 41 and 42 of the Schedule to the GST (Imports Relief) Order:

1. Medicinal products, Class 2 CTGT products and therapeutic products, and their placebos for regulated clinical trials in Singapore

2. Medicinal products, Class 2 CTGT products and therapeutic products, and their placebos for use in any clinical trial outside Singapore and imported for destruction or disposal

3. Class 2 CTGT products and therapeutic products and their placebos, for use in any clinical trial outside Singapore and are imported for the purpose of being exported for such intended use

Application Requirements

Before applying for the GST relief for the CTMs, you should take note of the following:

• Obtain the necessary approval and or notification from the Health Sciences Authority for the import of these trial test materials.

• Obtain approval from the National Environment Agency if the CTMs are imported for destruction or disposal in Singapore.

• Register for a claimant account with Singapore Customs.

When applying for a TradeNet GST relief permit, please take note of the following:

1. The TradeNet permit with the Message Type “In-Non Payment” and Declaration Type “GTR – GST Relief” has to be taken up for each importation

2. The Claimant Information as registered with Singapore Customs must be filled

3. The Place of Receipt code is “CTM”

4. The HS Code(s) declared should fall under the “HS Codes for CTMs” list shown below

5. The item description should be prefixed with “CTM”

6. Different CTM goods in the same shipment must be itemised (i.e. declare under separate line items)

Please be advised that non-CTM goods cannot be submitted in the same permit application for CTM goods. The import of non-CTM goods has to be covered by a separate In-Payment (GST) permit.

Cargo Clearance of CTMs

For verification during cargo clearance, please present the relevant import permit and supporting documents such as commercial invoice, packing list and Bill of Lading/Airway Bill to the checkpoint officers.

HS Codes for CTM