Importing of Pets for Commercial Purposes
Learn the procedures for importing pets for commercial purposes in Singapore, including GST, NParks licensing, and required permits.
Last updated 27 February 2026
When importing pets into Singapore for commercial purposes, Goods and Services Tax (GST) is payable based on the Cost, Insurance and Freight (CIF) value of the pets.
All imports of live animals are regulated by the National Parks Board (NParks) Animal and Veterinary Service (AVS). Importers must comply with NParks' import licensing and quarantine requirements before importing pets into Singapore.
Procedures and Requirements
The requirements differ depending on how the pets enter Singapore and whether they are imported regularly or under a temporary import arrangement.
Import of Pets — By Air (Manifested Cargo)
Mode of Entry: Manifested Cargo
If CIF > S$400 → GST is payable and a Customs In-Payment (GST) permit is required
If CIF ≤ S$400 → A permit is not required, unless NParks AVS requires an In-Non-Payment (GST Relief) permit
Mode of Entry: Accompanied Personal Baggage (hand-carried or checked-in)
GST is payable on all imports
A Customs In-Payment (GST) permit must be taken up
Remarks
When GST is payable, the CIF value must be included in the total value of the import.
Importers must apply for all required NParks AVS licences in advance.
The relevant Customs permit must be applied for before the pets are removed from NParks AVS points such as:
Changi Animal and Plant Quarantine Station (CAPQ)
Tuas Checkpoint
Any other Customs checkpoint
Import of Pets — By Land or Sea
Mode of Entry: Manifested Cargo
GST is payable on all imports
A Customs In-Payment (GST) permit must be taken up
Mode of Entry: Accompanied Personal Baggage
GST is payable on all imports
A Customs In-Payment (GST) permit must be taken up
Remarks
CIF value should be included when computing the total value of the import.
Importers must apply for NParks AVS licences in advance and obtain the relevant Customs permit before removing the pets from NParks AVS facilities or other checkpoints.
Temporary Importation of Pets (for Approved Purposes)
This section applies to pets temporarily imported for purposes such as breeding, exhibition, veterinary treatment, etc., with the intention to re-export them after use.
GST
GST is not payable for approved temporary imports
Permit Requirements
Import: A Customs In-Non Payment (Temporary Consignments) permit must be taken up
Re-export: A Customs Out (Temporary Consignments) permit must be taken up
This applies to all modes of transport
Remarks
Importers must obtain prior approval from NParks AVS for temporary import of pets for commercial purposes.
The importer or their freight forwarder must submit the following information through the Customs Documentation Enquiry Form:
Purpose of importation
Value of the pets
Mode of transportation
Duration of temporary importation
Temporary importation is allowed for up to 6 months. Pets must be re-exported once this period ends.