Approved Wine Event
Approved Wine Event
Duty exemption and GST relief are granted to exhibitors who import wine for sampling purposes at approved events.
Qualifying Criteria
-
The wine imports must be used at wine business tradeshows and conferences supported by the Singapore Tourism Board (STB).
-
The wine imports must be used for sampling purposes only.
-
Duty exemption and GST relief are granted for wines, up to a limit of 2.25 litres per label, per day, per exhibitor, without any limit on the number of bottles.
-
The list of approved wine Harmonized System (HS) codes that qualifies for tax exemption are shown below:
HS Code | Product Description |
---|---|
2204.10.00 | Sparkling Wines |
2204.21.11 | Wine of fresh grapes of alcoholic strength not exceeding 15% vol in containers of 2 litres or less |
2204.21.13 | Wine of fresh grapes of alcoholic strength exceeding 15% but not exceeding 23% vol in containers of 2 litres or less |
2204.21.14 | Wine of fresh grapes of alcoholic strength exceeding 23% vol in containers of 2 litres or less |
2204.22.11 | Wine of fresh grapes of alcoholic strength not exceeding 15% vol in containers of more than 2 litres but not more than 10 litre |
2204.22.12 | Wine of fresh grapes of alcoholic strength exceeding 15% but not exceeding 23% vol in containers of more than 2 litres but not more than 10 litres |
2204.22.13 | Wine of fresh grapes of alcoholic strength exceeding 23% vol in containers of more than 2 litres but not more than 10 litres |
2204.29.11 | Wine of fresh grapes of alcoholic strength not exceeding 15% vol in containers of more than 10 litres |
2204.29.13 | Wine of fresh grapes of alcoholic strength exceeding 15% but not exceeding 23% vol in containers of more than 10 litres |
2204.29.14 | Wine of fresh grapes of alcoholic strength exceeding 23% vol in containers of more than 10 litres |
2204.21.21 | Grape must with fermentation prevented or arrested by the addition of alcohol and alcoholic strength not exceeding 15% vol in containers of 2 Litres or less |
2204.21.22 | Grape must with fermentation prevented or arrested by the addition of alcohol and alcoholic strength exceeding 15% vol in containers of 2 Litres or less |
2204.22.21 | Grape must with fermentation prevented or arrested by the addition of alcohol and alcoholic strength not exceeding 15% vol in containers of more than 2 Litres but not more than 10 Litres |
2204.22.22 | Grape must with fermentation prevented or arrested by the addition of alcohol and alcoholic strength exceeding 15% vol in containers of more than 2 Litres but not more than 10 Litres |
2204.29.21 | Grape must with fermentation prevented or arrested by the addition of alcohol and alcoholic strength not exceeding 15% vol in containers of more than 10 Litres |
2204.29.22 | Grape must with fermentation prevented or arrested by the addition of alcohol and alcoholic strength exceeding 15% vol in containers of more than 10 Litres |
2204.30.10 | Other grape must of alcoholic strength not exceeding 15% vol |
2204.30.20 | Other grape must of alcoholic strength exceeding 15% vol |
2205.10.10 | Vermouth and other wine of fresh grape flavoured with plants or aromatic substances of alcoholic strength not exceeding 15% vol in containers of 2 Litres or less |
2205.10.20 | Vermouth and other wine of fresh grape flavoured with plants or aromatic substances of alcoholic strength exceeding 15% vol in containers of 2 Litres or less |
2205.90.10 | Vermouth and other wine of fresh grape flavoured with plants or aromatic substances of alcoholic strength not exceeding 15% vol in containers of more than 2 Litres |
2205.90.20 | Vermouth and other wine of fresh grape flavoured with plants or aromatic substances of alcoholic strength exceeding 15% vol in containers of more than 2 Litres |
2206.00.10 | Cider & Perry |
2206.00.99 | Other fermented beverages or mixtures of fermented beverages and non-alcoholic beverages not elsewhere specified |
Application Procedures
To apply for duty exemption and GST relief, the event organiser should:
1) Seek prior approval from the Singapore Food Agency (SFA) for the import of approved wines.
2) Submit the following details to customs_documentation@customs.gov.sg for our further assessment:
- Cover letter containing:
- Brief description of event
- Date and duration of event
- Location of event
- Confirmation from the STB that your wine tradeshow or conference is supported by STB
- List of exhibitors that will import approved wines with exhibition booth number
- Exhibition site map
3) Upon receiving our approval, you or your appointed freight forwarder and participating exhibitors that are established in Singapore should register for a claimant account with Customs.
4) Apply for an In-Non Payment (GST Relief and/or Duty Exemption) or INP (GTR) permit. The place of receipt code should be declared as “EXEMPT”.
5) Produce the permit and supporting documents (for example, commercial invoice, packing list and Bill of Lading/Airway Bill) for endorsement by checkpoint officers during import cargo clearance.
6) Take note of the additional requirements below.
Additional Requirements
Labelling of Wine Bottles
Wines entitled to tax exemption must be labelled with a sticker with clear and legible markings. The exhibitor should print the name of the exhibitor’s company, date of event, and the word “sampling” on the sticker and paste the sticker on the side of the bottle, between the wine labels presented on the front and back of the bottle.
Consumption of Wine
Exhibitors should fully consume the tax-exempted wines during the approved event. Duty and GST will be payable if the tax-exempted wine is sold, disposed, transferred locally, or used for any purpose other than sampling.
Update of Exhibitor List
The event organiser is required to provide Customs with a list of exhibitors who are importing tax-exempted wines. If there are any changes to this list of exhibitors, the event organiser should update Singapore Customs 3 working days before any actual import of tax-exempted wine.
On-site Inspections
Customs may conduct on-site inspections during the exhibition to ensure compliance with all requirements related to the facilitation granted for tax-exempted wines.