Importing Trade Samples
Learn the procedures for importing trade samples, including GST, duty requirements, permits, and documentation based on the commercial value and control status of the goods.
Last updated 24 February 2026
What are Trade Samples?
Trade samples are goods imported solely for one of the following purposes:
To be shown or demonstrated in Singapore to enable manufacturers in Singapore to produce the same goods for export orders or to solicit orders for goods to be supplied from abroad; or
To be copied, tested or experimented on by a manufacturer before producing the goods in Singapore.
Trade samples must not be sold, consumed, put to normal use, or used for hire or reward while in Singapore.
Procedures for Importing Trade Samples
Pay GST and/or Duty (where applicable)
Importers of trade samples must pay Goods and Services Tax (GST), and, where applicable, duty.
GST is calculated based on the Cost, Insurance and Freight (CIF) value, together with all duties payable.
If the commercial value is not stated on the invoice, the importer must obtain the value from the supplier.
The commercial value should be based on:the transaction value of identical or similar goods,
exported from the same country of origin,
at about the same time.
Supporting Documents Required
If the invoice indicates “Value for Customs Purposes Only”, importers must provide trade documents to substantiate the commercial value.
Keep the following documents:Import permit (see permit requirements below)
Commercial invoice
Packing list
Bill of Lading or Air Waybill
Any other relevant supporting documents
You must produce the import permit and supporting documents to the checking officer at cargo clearance for verification.
Controlled and Non-Controlled Trade Samples
Before importing, check whether your trade sample is a controlled item.
Find out more about controlled and prohibited goods, and how to check if your samples are subject to control.
Controlled Trade Samples
GST, duty and permit requirements for controlled non-dutiable trade samples based on CIF value.
Type of Controlled Non-Dutiable Trade Sample | CIF Value | GST Payable | Duty Payable | Permit Required |
Non-Dutiable | ≤ S$400 | No | – | Yes |
Non-Dutiable | > S$400 | Yes | – | Yes |
GST, duty and permit requirements for controlled dutiable trade samples based on CIF value and product type.
Type of Controlled Dutiable Trade Sample | CIF Value | GST Payable | Duty Payable | Permit Required |
Dutiable goods (excluding liquor/tobacco), where duty/excise amounts not exceeding S$20 | ≤ S$400 | No | No | Yes |
Dutiable goods (excluding liquor/tobacco), where duty/excise amounts exceed S$20 | ≤ S$400 | Yes | Yes | Yes |
Dutiable goods (excluding liquor/tobacco) | > S$400 | Yes | Yes | Yes |
Liquor and tobacco products | Any value | Yes | Yes | Yes |
Non-Dutiable Trade Samples (including gifts and specimens for analysis or tests)
CIF ≤ S$400 → Granted GST relief.
A Customs In-Non Payment (GTR) permit must be taken up.
The place of receipt code should be declared as “TRADESP”.
Importers should inform their suppliers to indicate the goods as “trade samples” in the commercial invoice and Bill of Lading/Air Waybill.
CIF > S$400 → GST payable. A Customs In-Payment (GST) permit must be taken up.
Dutiable Trade Samples
Dutiable samples (excluding liquor/tobacco) with CIF ≤ S$400 and duty ≤ S$20 → Granted GST relief + duty exemption.
A Customs In-Non Payment (GTR) permit must be taken up.
The place of receipt code should be declared as “TRADESP”.
Importers should inform their suppliers to indicate the goods as “trade samples” in the commercial invoice and the Bill of Lading/Air Waybill.
All liquor and tobacco samples incur duty and GST. A Customs In-Payment (Duty and GST) permit must be taken up, except for the “no-permit” scenario listed in the table above.
All other dutiable samples with CIF > S$400 → duty and GST payable. A Customs In-Payment (Duty and GST) permit must be taken up.
Non-Dutiable Trade Samples (including gifts and specimens for analysis or tests)
CIF ≤ S$400 → GST relief. No import permit required.
CIF > S$400 → GST payable. A Customs In-Payment (GST) permit must be taken up.
Importers should inform suppliers to label the goods as “trade samples” on the commercial invoice and Bill of Lading/Air Waybill.
Non-Controlled Trade Samples
GST, duty and permit requirements for non-controlled, non-dutiable trade samples by CIF value.
Type of Non-Controlled Non-Dutiable Trade Sample | CIF Value | GST Payable | Duty Payable | Permit Required |
Non-Dutiable | ≤ S$400 | No | – | No |
Non-Dutiable | > S$400 | Yes | – | Yes |
GST, duty and permit requirements for non-controlled dutiable trade samples, including liquor and tobacco thresholds.
Type of Non-Controlled Dutiable Trade Sample | CIF Value | GST Payable | Duty Payable | Permit Required |
Dutiable goods (excluding liquor and tobacco products), where the goods are subject to total customs duty and excise duty amounts not exceeding S$20 | ≤ S$400 | No | No | No |
Dutiable goods (excluding liquor and tobacco products), where duty and excise duty amounts exceed S$20 | ≤ S$400 | Yes | Yes | Yes |
Dutiable goods (excluding liquor and tobacco products) | > S$400 | Yes | Yes | Yes |
Liquor and tobacco products | ||||
a) Liquor ≤ S$400 and ≤ 10 litres | – | Yes | Yes | No |
b) Tobacco ≤ S$400 and ≤ 0.4 kg | – | Yes | Yes | No |
a) Liquor > S$400 or > 10 litres | – | Yes | Yes | Yes |
b) Tobacco > S$400 or > 0.4 kg | – | Yes | Yes | Yes |
Non-Dutiable Trade Samples (including gifts and specimens for analysis or tests)
CIF ≤ S$400 → Granted GST relief + no permit required.
Importers should inform their suppliers to indicate the goods as “trade samples” in the commercial invoice and Bill of Lading/Air Waybill.
CIF > S$400 → GST payable. A Customs In-Payment (GST) permit must be taken up.
Dutiable Trade Samples
Dutiable samples (excluding liquor/tobacco) with CIF ≤ S$400 and duty ≤ S$20 → GST relief + duty exemption. No permit required.
Importers should inform their suppliers to indicate the goods as “trade samples” in the commercial invoice and Bill of Lading/Air Waybill.
All liquor and tobacco samples incur duty and GST. A Customs In-Payment (Duty and GST) permit must be taken up, except for the “no-permit” scenario listed in the table above.
All other dutiable samples with CIF > S$400 → duty and GST payable. A Customs In-Payment (Duty and GST) permit must be taken up.