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

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) subject to the following conditions:

• That such person satisfies Customs that:

  • He is changing his place of residence from outside Singapore;
  • He is the owner of the pet(s) imported;
  • He gives an undertaking not to dispose of the pet(s) within 3 months from the date of importation of such pet(s); and
  • The pet(s) have been in his ownership for a period of not less than 3 months;

• The pet(s) are imported within 6 months of the pet owner’s first arrival in Singapore.

• Procedures for Personal Pets Imported as Manifested Cargoes
  
  For personal pets that are imported as manifested cargoes (i.e. unaccompanied pets that are imported using commercial cargo forwarding services), the pet owner or his freight forwarding agent must obtain NParks AVS’ approval before submitting an online Declaration of Facts (DOF) to Singapore Customs for an assessment of eligibility for GST relief. For enquiries on the status of the DOF application, please click here.
  
  If the DOF application is approved, the pet owner, his freight forwarding agents or pet clearing agent may inform their appointed Declaring Agent to obtain the Customs In-Non-Payment (GST Relief) permit within 10 working days from the approval date of the DOF. A list of freight forwarding agents can be obtained here. Please refer to the details on Documentation and Other Fees.
  
  If the DOF application is unsuccessful, a Customs In-Payment (GST) permit must be obtained to import the pet instead. For more details, please refer to the [table] above on the Procedures and Requirements for Importing Personal Pets.
• Procedures for Personal Pets Imported as Accompanied Baggage
  
  For personal pets that are hand-carried by the pet owner as part of his accompanied baggage through passenger terminals such as Changi Airport, Tuas Checkpoint etc, the pet owner must obtain NParks AVS’ approval , before completing an “Application for GST Relief for Hand-Carried Used Household Articles and Personal Effects and Personal Pets" form. The application form must be submitted at least 3 working days before the pet owner’s arrival in Singapore with the following supporting documents for verification
  
  - NParks AVS’ approval for the importation of personal pets
  - Personal identification and pass details.
  
  Returning Singaporeans & Permanent Residents working/studying overseas
  - Copy of passport and identity card (NRIC); and
  - Proof of employment overseas (e.g., work permit visa, employment pass, letter of appointment)
  - Proof of overseas study (e.g., student visa, student pass)
  
  Foreign citizens transferring residence
  - Copy of passport or identity card (FIN)
  - Proof of transfer of residence to Singapore (e.g., employment pass, dependent pass, student pass)
  - Other supporting documents (e.g., letter of employment or letter of undertaking from the local employer or in-principle approval from the Ministry of Manpower)
  
  Clearance of Hand-carried Personal Pets
  
  If the application is approved, the pet owner will receive an approval email on his successful GST relief application, which must be presented to the checkpoint officer at the Customs Duty Office for their verification on the day of the pet owner’s arrival.
  
  A pet owner who hand-carries his personal pets from overseas and not eligible for GST relief shall proceed to the Customs Duty Office for the assessment and payment of GST. For more details, please refer to the above table on the procedures and requirements.
  
  Click here for a step-by-step guide to pet immigration in Singapore.

Customs Duty Office Operating Hours

Our Customs Duty offices are available during the following timings. Please plan your arrival within the operating hours:

Please contact NParks AVS for more information on the operating hours at the Animal and Plant Quarantine Station (CAPQ).