A Claimant registration is required before a Claimant Organisation can be granted the Goods and Services Tax (GST) relief and/or duty exemption for the following scenarios only:
- GST relief on Medicinal Products and Therapeutic Products for Clinical Trials;
- Duty exemption on ethyl alcohol for approved purposes;
- Duty exemption on manufactured beers used for testing purposes in licensed breweries;
- Duty exemption and GST relief on wines imported for approved wine events;
- Duty exemption granted to tobacco manufacturers;
- Duty exemption and GST relief on the re-importation of locally-registered dutiable motor vehicles that were previously temporarily exported;
- Duty exemption on certain types of vehicles, including ambulances and half-cut motor cars; or
- Duty exemption and GST relief on certain goods imported by Non-business Entities (e.g. Government Ministries, Departments, Organs of State, foreign military forces, embassies, International Organisations etc.)
A Claimant Organisation is an organisation or a person as specified in the second column of the Schedules under the Customs (Duties) (Exemption) Order, Goods and Services Tax (Imports Relief) Order and International Arrangements Relief Notification, that is exempted from the payment of duty or GST for the importation of goods specified in the third column of the said Schedules.
A Claimant is an individual from a Claimant Organisation who is responsible to receive the goods that are exempted from the payment of duty and/or GST on behalf of the entity and ensures that the goods granted duty exemption and/or GST relief are meant for an entity’s official use or an Entitled Individual’s personal use when they are applying for the duty exemption/GST relief permits.
The Key Personnel of Claimant Organisation needs to register individuals from the Claimant Organisation as Claimants to be declared in the duty exemption and/or GST relief permit applications. Upon successful registration of the Claimants, the Primary Contact listed in your entity’s Customs Account will receive an email notification.
When submitting the duty and/or GST exemption permit applications, the Declaring Agents are required to declare the registered Claimant’s UEN, organisation, name and code in the relevant fields.
Who and How to Register Claimants
Please complete the Claimant Registration Form that is relevant to your entity type (e.g. business entities such as companies, businesses and non-business Entities such as Government Ministries, Departments, Organs of State, foreign military forces, embassies, international organisations etc.)
The Claimant application must be submitted by the entity’s Key Personnel (applies to all entity types) or Authorised Personnel (applies to all entity types except companies and businesses).
The Key Personnel of an entity has to register his particulars with:
- The Accounting and Corporate Regulatory Authority (ACRA) for the purpose of registering a business entity; or
- The relevant Issuance Agency of the Unique Entity Number (UEN) for the purpose of applying for a UEN.
An Authorised Personnel has to be authorised by the Declaring Entity and its Key Personnel to make the Claimant application on behalf of the Declaring Entity.
The registration will be processed within three working days upon receipt of the full set of supporting documents as stated in the forms. The application for registration as well as the continued registration with Customs is subject to the terms and conditions imposed by the Director-General of Singapore Customs.
Upon successful registration of the Claimants, we will send a notification by email to the Primary Contact (or the Secondary Contact should transmission to your Primary Contact fails) registered in your entity’s Customs Account.
Notification of Changes
The Key Personnel or Authorised Personnel of a Claimant Organisation must inform Singapore Customs or CrimsonLogic if there are changes to any Claimant’s name and/or designation.
|Type of entity
|Non-business Entities (e.g. Government Ministries, Departments, Organs of State, foreign military forces, embassies, International Organisations etc.)
||Fill the relevant Claimant forms (based on the type of entity) found on our website.
|Business Entities (e.g. companies, businesses etc.)
||Email to firstname.lastname@example.org
Singapore Customs reserves the rights to remove any inactive Claimants.