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      • TEMPORARY IMPORT SCHEME
        • Temporary Import Scheme
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        • Importing Dutiable Motor Vehicles
        • GUIDE TO IMPORTING DUTIABLE MOTOR VEHICLES
        • ESTABLISHING THE CUSTOMS VALUE
        • DUTY RATES
        • GOODS AND SERVICES TAX (GST)
        • APPLYING FOR SINGAPORE CUSTOMS’ ASSESSMENT FOR DUTIABLE MOTOR VEHICLES
    • EXPORTING GOODS
      • Exporting Goods
      • QUICK GUIDE FOR EXPORTERS
      • CONTROLLED & PROHIBITED GOODS FOR EXPORT
      • EXPORT PROCEDURES
        • Export Procedures
        • EXPORTING HAND-CARRIED COMMERCIAL GOODS
        • TYPES OF EXPORT PERMITS
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        • SUPPLY OF AIR/SEA STORES
      • CERTIFICATES OF ORIGIN
    • TRANSHIPPING GOODS
      • Transhipping Goods
      • QUICK GUIDE ON TRANSHIPPING GOODS
      • CONTROLLED & PROHIBITED GOODS FOR TRANSHIPMENT
      • TRANSHIPMENT PROCEDURES
        • Transhipment Procedures
        • TYPES OF TRANSHIPMENT PERMITS
        • PERMIT VALIDITY AND ERROR MESSAGES
        • PERMIT AMENDMENT AND CANCELLATION
    • VALUATION, DUTIES, TAXES & FEES
      • Valuation, Duties, Taxes & Fees
      • ESTABLISHING CUSTOMS VALUE FOR IMPORTS
        • Establishing Customs Value for Imports
        • ESTABLISHING THE CUSTOMS VALUE
        • FLAT RATES FOR FREIGHT & INSURANCE
        • FLAT RATE FOR INSURANCE
        • NO INSURANCE PURCHASED
        • CUSTOMS EXCHANGE RATES
      • DUTIES & DUTIABLE GOODS
        • Duties & Dutiable Goods
        • LIST OF DUTIABLE GOODS
      • GOODS AND SERVICES TAX (GST)
      • REFUND OF DUTIES & GST
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      • PERMITS, DOCUMENTATION AND OTHER FEES
      • SINGAPORE DUTY-PAID CIGARETTE (SDPC) MARK
      • E-LEARNING RESOURCES
    • HARMONISED SYSTEM (HS) CLASSIFICATION OF GOODS
      • Harmonised System (HS) Classification of Goods
      • STRUCTURE OF HARMONIZED SYSTEM (HS)
      • GENERAL INTERPRETATIVE RULES (GIR)
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      • RESOURCES
        • Resources
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  1. Home
  2. Businesses
  3. Valuation, Duties, Taxes & Fees
  4. E-learning Resources

Businesses

  • Registering to Trade
    • Quick Guide on Registration Matters
    • Registration Procedures
      • Activate Customs Account
      • Apply for Inter-Bank GIRO (IBG)
      • Security Lodgement
      • Authorise a Declaring Agent
      • Register as Declaring Agent or Declarant
      • Register Claimants
  • Importing Goods
    • Quick Guide for Importers
    • Controlled & Prohibited Goods for Import
    • Overlanded & Shortlanded Goods
    • Import Procedures
      • Hand-carried temporary imported goods
      • Types of Import Permits
      • Permit Validity and Error Messages
      • Permit Amendments and Cancellation
      • Claiming Preferential Tariff Treatment for Dutiable Imports
      • Importing Trade Samples
      • Importing by Postal or Courier Service
      • Importing of Pets for Commercial Purpose
      • Importing of Personal Pets
      • Importing Investment Precious Metals (IPMs)
      • Importing Medicinal Products and Therapeutic Products for Clinical Trials
      • Importing Motor Vehicles Granted Duty Exemption and Boats Granted GST Relief
      • Importing Empty Freight Containers, Pallets and Packing
      • Importing Ethyl Alcohol
      • Importing Goods for Destruction
      • Re-importing Shut-out Goods
      • Re-importing of Goods Sent Overseas for Activities
      • Importing Used Household Articles and Personal Effects
    • Temporary Import Scheme
      • Approved Wine Event
    • Importing Dutiable Motor Vehicles
      • Guide to Importing Dutiable Motor Vehicles
      • Establishing the Customs Value
      • Duty Rates
      • Goods and Services Tax (GST)
      • Applying for Singapore Customs’ Assessment for Dutiable Motor Vehicles
  • Exporting Goods
    • Quick Guide for Exporters
    • Controlled & Prohibited Goods for Export
    • Export Procedures
      • Exporting Hand-Carried Commercial goods
      • Types of Export Permits
      • Permit Validity and Error Messages
      • Permit Amendments and Cancellation
      • Exporting Trade Samples
      • Exporting Pets
      • Supply of Air/Sea Stores
    • Certificates of Origin
  • Transhipping Goods
    • Quick Guide on Transhipping Goods
    • Controlled & Prohibited Goods for Transhipment
    • Transhipment Procedures
      • Types of Transhipment Permits
      • Permit Validity and Error Messages
      • Permit Amendment and Cancellation
  • Valuation, Duties, Taxes & Fees
    • Establishing Customs Value for Imports
      • Establishing the Customs Value
      • Flat Rates for Freight & Insurance
      • Flat Rate for Insurance
      • No Insurance Purchased
      • Customs Exchange Rates
    • Duties & Dutiable Goods
      • List of Dutiable Goods
    • Goods and Services Tax (GST)
    • Refund of Duties & GST
    • Customs Ruling on Valuation
    • Permits, Documentation and Other Fees
    • Singapore Duty-Paid Cigarette (SDPC) Mark
    • E-learning Resources
  • Harmonised System (HS) Classification of Goods
    • Structure of Harmonized System (HS)
    • General Interpretative Rules (GIR)
    • Process of Classification
    • Training for HS Classification
    • Application for Customs Ruling on Classification of Goods
    • Resources
      • Singapore Trade Classification, Customs & Excise Duties (STCCED)
      • Alphabetical Index of Singapore Trade Classification, Customs & Excise Duties
      • Harmonised System/Competent Authority (HS/CA) Product Code Search & Customs Ruling Database
      • Guidebook on the HS Classification of Chemicals and Chemicals Products
  • Customs' Schemes, Licences & Framework
    • TradeFIRST
    • Air Store Bond Scheme
    • Apex Licence
    • Bonded Truck Scheme
    • Cargo Agent's Import Authorisation Scheme
    • Chemical Weapons Convention (CWC) Licence
    • Company Declaration Scheme
    • Consolidated Declaration
    • Container Freight Warehouse Licence
    • Duty Free Shop Scheme
    • Excise Factory Scheme
    • Industrial Exemption Factory Scheme
    • Inter-Gateway Haulage and Barge Scheme
    • Kimberley Process Certification Scheme
    • Licensed Warehouse Scheme
    • Petroleum and Biodiesel Blends Licences
    • Secure Trade Partnership (STP) & STP-Plus
    • Strategic Trade Scheme (STS)
    • Zero-GST Warehouse Scheme
    • IRAS Schemes
      • Approved Import GST Suspension Scheme
      • Import GST Deferment Scheme
      • Major Exporter Scheme
  • Strategic Goods Control
    • Overview
      • Legislation
      • Scope of Control
      • Enforcement
    • Strategic Goods Control List
      • List of Military Goods
      • List of Dual-use Goods
      • Determination of Strategic Goods
    • Permit and Registration Requirements
      • Individual Permit: Export, Transhipment and Transit
      • Bulk Permit: Export, Transhipment and Transit
      • Intangible Transfer of Technology (ITT)
      • Brokering
      • Preliminary Advice for Strategic Goods Transaction
    • Import Certificate and Delivery Verification
      • Import Certificate
      • Delivery Verification
    • Sanctioned Lists and Red Flags
    • Resources
    • Courses & Events
      • Awareness Briefing of Strategic Goods Control Order 2017 and Wassenaar Arrangement Outreach Seminar
    • Useful Links
  • Chemical Weapons Convention (CWC)
    • Introduction
    • Legislation
    • Controlled Chemicals
    • Licensing Requirements
      • Application for Licence
      • Amendment to Existing Licence
    • Importing of NA(CWC) Controlled Items
    • Exporting of NA(CWC) Controlled Items
    • Declarations
      • Annual Declaration for Anticipated Activities (ADAA)
      • Annual Declaration for Past Activities
      • Ad Hoc Declaration on Additionally Planned Activities
      • Advanced Notification on Transfer of Schedule 1 Chemicals
    • Inspections
      • OPCW Inspection Process
      • Notification Period
    • Offences
    • Forms
    • Glossary
    • Useful Links
  • United Nations Security Council Sanctions
  • Border Enforcement of Intellectual Property Rights
    • Quick Guide for Copyright and Trade Mark Owners and Licensees
  • Compliance
    • Overview
    • Self-Compliance
    • Customs Compliance Toolkit
    • Post-Clearance Audit
    • Offences & Penalties
    • Voluntary Disclosure Programme
  • Resources
    • Courses and Events
      • Joint Industry Outreach on Strategic Trade Management 2017
      • Joint Industry Outreach on Strategic Trade Management 2018
    • Country and Port Codes
    • Customs Academy
    • Directories of Service Providers
      • Licensed Premises for Liquor & Tobacco Products
      • Licensed Premises for Motor Vehicles
      • Licensed Premises for Zero-GST Goods
      • Licensed Premises for Petroleum Products
      • List of Local Forwarding Agents
      • List of Service Providers
      • List of TradeNet Solution Providers
    • e-Learning Guide to Customs' Procedures
    • HS and CA Product Code Search Engine
    • Strategic Goods Control List

E-learning Resources

You may refer to these resources for more information on valuation, duties and Goods and Services Tax matters:

  • E-learning on Tax Regime and Valuation (Module 3: Tax regime and valuation)
  • Course on Valuation (SC 101 – Customs Procedures)
Best viewed using Internet Explorer 11 and above

Last updated on 30 October 2015

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