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 email@example.com. 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, whose particulars are registered 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 unique entity number
Please submit the registration with supporting documents:
- Photocopies of the Claimant’s front and back of his/her NRIC/Employment/Work Pass with his/her signature
- Registration documents with ACRA or the UEN Issuance Agency
The registration will be processed within three working days upon receipt of the full set of supporting documents.
Goods Imported by Foreign Military Forces
Foreign Military Forces that are eligible for duty exemption and GST relief on all goods imported by the entity or eligible person(s) have to complete the Claimant Registration form, and email it to firstname.lastname@example.org.
Goods Imported by Government Ministries & Organs of State
Goods directly imported by Government Ministries, Departments and Organs of State for their official use are eligible for GST relief.
Please email the following information to email@example.com:
- Name of officer to be registered as Claimant
- NRIC number of Claimant
- Designation of Claimant
- Approval letter or email by the Permanent Secretary of the Ministry or Head of Department or Organ of State