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.
Customs may conduct on-site inspections during the exhibition to ensure compliance with all requirements related to the facilitation granted for tax-exempted wines.