Importing of Pets for Commercial Purpose

The import of goods, including pets, incurs Goods and Services Tax (GST). The GST for import of pets for commercial purposes is calculated based on the Cost, Insurance and Freight (CIF) value of the goods, together with all duties payable.

The import of such pets is eligible for GST relief if the pets are imported by air and the total CIF value does not exceed S$400. No Customs permit is required in this scenario.

All imports of live pets are regulated by the Agri-Food & Veterinary Authority of Singapore (AVA). The importer should abide by AVA’s import licence and pet quarantine requirements.

Procedures & Requirements

Procedures & Requirements for Import of Pets for Commercial Purposes
Scenarios Mode of entry of the pets Remarks
As manifested cargoes As part of importer’s accompanied personal baggage (for example, hand-carried)
1) Import of pets By Air Total value of the pets does not exceed S$400
  • GST is not payable.

  • Customs permit is not required.
  • The cost, insurance and freight charges (if applicable) should be included when computing the total value of the pets.

  • The importer should obtain the necessary import licences from AVA and declare the Customs GST Payment permit prior to importing the pets (before removal of the pets out from Changi Animal and Plant Quarantine Station (CAPQ), AVA or any other Customs checkpoints).
Total value of the pets exceeds S$400

By Land or Sea

2) Temporary import of pets for approved purposes with intention to export out of Singapore (for example, breeding, exhibition, or veterinary treatment)

  • The importer/appointed freight forwarding agent is required to write to us for our assessment. Please provide information on the purpose of import, value of the pets, transport mode, and duration of the temporary import period.

  • The maximum period of temporary importation is 6 months, after which the pets must be re-exported.