Importing Personal Pets

The importation of goods, including pets, incurs Goods and Services Tax (GST). The GST for the importation of personal pets is based on the Cost, Insurance and Freight (CIF) value of the goods.

GST relief may be granted on the importation of personal pets if:

  • The pet owner is changing his place of residence to Singapore and qualifies for GST relief. Please refer to the Importing Personal Pets for Transfer of Residence section below for the procedures to apply for GST relief; or
  • The pet is imported by air as manifested cargoes and the total CIF value does not exceed S$400. The table below illustrates the procedures and requirements for importing personal pets.

The National Parks Board (NParks) Animal and Veterinary Service (AVS) regulates all importation of live pets. Importers must comply with NParks' AVS' import licence and pet quarantine requirements and obtain approval before importing the pets from overseas.

Procedures & Requirements for Importing Personal Pets

Scenarios  Mode of entry of the pets  Remarks
 
As manifested cargoes As part of importer’s accompanied personal baggage (both hand-carried and checked-in).
1) Importation of pets for permanent or long term stay in Singapore By Air
 

  • If the CIF value exceeds S$400, GST is payable.
  • A Customs In-Payment (GST) permit should be taken by the pet owner who has appointed a freight forwarder or pet clearing agent.
  • Pet owners who did not appoint a pet clearing agent may approach Customs Duty Office personally for assessment and payment of GST
  • GST is payable on all imports
  • The pet owner may approach the Customs Duty Office personally for the assessment and payment of GST.
  • For all imports where GST is payable, the CIF value (if applicable) should be included when computing the total value of the pets.
  • The pet owner should apply for and obtain the necessary import licences from NParks AVS in advance and apply for the relevant Customs GST payment permit or pay the GST at Customs Duty Office before collecting the pets from NParks AVS.

By Land or Sea

  • GST is payable on all imports.
  • A Customs In-Payment (GST) permit should be taken by the pet owner who has appointed a freight forwarder or pet clearing agent.
  • Pet owners who did not appoint a pet clearing agent may approach the Customs Duty Office personally for assessment and payment of GST.

2) Temporary importation of pets for approved purposes with intention to export them out of Singapore (for breeding, exhibition, veterinary treatment, etc.)

 
  • The importer should apply for and obtain the necessary import licences from NParks AVS in advance before applying for the temporary importation of the personal pets.
  • The importer/appointed freight forwarder/pet clearing agent is required to submit the following information via email to customs_documentation.gov.sg:
    • Purpose of importation
    • Value of the pets
    • Mode of transportation
    • Duration of the temporary importation period
  • The maximum period of temporary importation is 6 months, after which the pets must be re-exported.

Procedures & Requirements for Importing Personal Pets for Transfer of Residence

An importer who is transferring residence to Singapore (including returning Singaporeans, Permanent Residents, and foreigners) may be granted GST relief on the importation of his personal pet(s) if the following conditions are met:

  • The person is changing his place of residence to Singapore;
  • The person is the owner of the pet(s)and has owned the pet(s) for at least 3 months;
  • The importation is done within 6 months from the pet owner's first arrival in Singapore;
  • The pet owner gives an undertaking to not dispose the pet within 3 months from the date of importation; and
  • For returning Singaporeans and Permanent Residents, he must have resided in a foreign country for more than 6 months to qualify for the GST relief.