A Claimant registration is required for the following scenarios:
- Goods and Services Tax (GST) relief on recyclable freight packing and pallets
- Duty exemption on ethyl alcohol for approved purposes
- Duty exemption on manufactured beer used for testing purposes in a licensed brewery
- Duty exemption and GST relief on wine imported for approved wine events
Duty exemption on the following vehicles
- Off-road racing cars or motorcycles approved by the Land Transport Authority to be registered to a company
- Powered kick scooters
- Mobility scooters
- All-terrain vehicles or quad bikes
- Self-balancing bicycles
- Motorised bicycles, including electric bicycles
- Motor vehicles for the purposes of demonstration, training or permanent display approved by the Land Transport Authority
- Duty exemption on motor vehicles under the Enhanced Transport Technology Innovation & Development Scheme (TIDES-PLUS)
The Key Personnel of eligible importers needs to register individuals from the entity as Claimants to apply for the duty and GST exemption permits. Once approved, the Primary Contact listed in your entity's Customs Account will receive a fax or email notification.
When submitting the duty or GST exemption permits, 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 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 non-active 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