Customs Ruling on Valuation

The customs value is determined based on valuation principles from the Customs (Valuation) Regulations.

You may apply for a Customs ruling on valuation before importing your goods. Do refer to the valuation principles when preparing your application.

Please ensure that the application form is submitted with the following documents to the Valuation Section. Submission can be done via fax (6355 2134), email ( or post (55 Newton Road #07-01, Revenue House, Singapore 307987).

Supporting documents:

  • Letter of enquiry from applicant
  • The issue to be considered
  • Comprehensive description of the arrangement
  • Business reasons for the arrangement, if applicable
  • Copies of all relevant documents with the relevant parts of the passages identified
  • Proposed treatment with reasons and references to the appropriate laws
  • Previous request/enquiry on the same or a similar arrangement, if applicable

Singapore Customs will evaluate and determine the customs valuation treatment of the arrangement. A Customs ruling on valuation will be issued, indicating the applicant's/company's name and address, treatment on customs valuation and conditions to maintain the validity of treatment.

The ruling process may take up to 30 days, depending on the complexity of the arrangement and completeness of the information provided. Our officers will contact the applicant by phone to confirm the collection mode.

The validity of Customs ruling will be valid at the time of issuance based on the Customs Act and its subsidiary legislation in force at the time of the issuance of the Customs ruling. All matters within the issued Customs ruling do not apply three years after the date of issuance, or the date a provision of the Customs Act (including its subsidiary legislation) is repealed or amended to the extent that the repeal or amendment changes the way that provision applies in this ruling, which ever comes earlier. The issued Customs ruling may also be withdrawn or rescinded on the grounds stated in paragraph 7(9) of the Schedule to the Customs Act.

For appeals pertaining to Customs Ruling on Valuation of Goods, you can email  

A fee of S$165.00 (inclusive of Goods and Services Tax) will be charged for every valuation issue submitted. Payment should be made upon submission of the application and supporting documents via Inter Bank Giro, cash, NETS or credit card.

For applicants who wish to pay by cash, NETS or credit card, payment must be made through the Customs’ Online Payment Service or in person at your nearest SingPost Branch or AXS station after receiving the bill issued by Singapore Customs.