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:
A Claimant Organisation means an organisation or person, as the case may be, specified in the second column of the Schedule under the Customs (Duties) (Exemption) Order, Goods and Services Tax (Imports Relief) Order or International Arrangements Relief Notification, that are exempted from the payment of duty or GST for the importation of goods specified in the third column of the said schedules. A Claimant means 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 who 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 a fax or 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.
If the registered Claimant has left the Claimant Organisation, the Key Personnel must submit a request to terminate the Claimant's registration. The request can be submitted to firstname.lastname@example.org. Singapore Customs reserves the rights to remove inactive Claimants.
How to Register Claimants
The Claimant application needs to be submitted by the entity’s Key Personnel or Authorised Personnel.
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.
Please complete the relevant Claimant Registration Form that is relevant to your entity type (e.g., companies, businesses, foreign military forces, embassies, international organisations, government agencies, etc.)
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.
Notification of Changes
The Claimant organisation must inform Singapore Customs if there are changes to any Claimant particulars, which include, but are not limited to the expiry date of the Claimant's Work Pass or Diplomatic Pass and contact details.
Any notice of such a change has to be made electronically within 7 days of the effective date of such changes by writing in to Singapore Customs via email.
Please email email@example.com for more details.