Importing Medicinal Products and Therapeutic Products for Clinical Trials
Learn how to apply for GST relief on clinical trial materials for importing medicinal and therapeutic products, including required approvals, permits, and supporting documentation.
Last updated 23 February 2026
When imported for clinical trials, Clinical Trial Materials (CTMs) may be eligible for GST relief under Singapore Customs regulations.
What is Considered CTMs:
Medicinal products, Class 2 CTGT products, therapeutic products, and their placebos for regulated clinical trials in Singapore.
Medicinal products, Class 2 CTGT products, therapeutic products, and their placebos imported for destruction or disposal after trials outside Singapore.
Class 2 CTGT products, therapeutic products, and their placebos imported for export for use in clinical trials overseas.
Only goods explicitly classified as CTMs qualify for GST relief.
Non-CTM goods must be imported under a separate In-Payment (GST) permit.
Step-by-Step Guide: How to Apply for GST Relief on CTMs
Step 1: Obtain Necessary Approvals
Before applying for GST relief, ensure you have the following:
Get import approval or notification from the Health Sciences Authority (HSA) for the CTMs
If importing CTMs for destruction or disposal in Singapore, get approval from the National Environment Agency (NEA)
Register for a Claimant Account with Singapore Customs
Step 2: Prepare Your TradeNet Permit Application
Before submitting application, prepare the following:
Use Message Type “In-Non Payment” and Declaration Type “GTR-GST Relief”
Fill in your Claimant Information as registered with Singapore Customs
Set Place of Receipt code = CTM
Declare Harmonised System (HS) Codes from the approved CTM HS Code list
Prefix item descriptions with “CTM”
List different CTM goods as separate line items
Exclude non-CTM goods from this permit application
Step 3: Submit Supporting Documents
Prepare to present at customs clearance:
TradeNet GST relief permit
Commercial invoice
Packing list
Bill of Lading/Airway Bill
Step 4: HS Codes
CTM goods must be declared under the approved HS Codes.
Examples include:
S/N | HS Codes | S/N | HS Codes | S/N | HS Codes | S/N | HS Codes |
1. | 30012000 | 22. | 30042039 | 43. | 30045010 | 64. | 30049071 |
2. | 30019000 | 23. | 30042071 | 44. | 30045021 | 65. | 30049072 |
3. | 30021210 | 24. | 30042079 | 45. | 30045029 | 66. | 30049079 |
4. | 30021290 | 25. | 30042091 | 46. | 30045091 | 67. | 30049081 |
5. | 30021300 | 26. | 30042099 | 47. | 30045099 | 68. | 30049082 |
6. | 30021400 | 27. | 30043100 | 48. | 30046010 | 69. | 30049089 |
7. | 30021500 | 28. | 30043210 | 49. | 30046020 | 70. | 30049092 |
8. | 30024110 | 29. | 30043240 | 50. | 30046090 | 71. | 30049093 |
9. | 30024120 | 30. | 30043290 | 51. | 30049010 | 72. | 30049094 |
10. | 30024190 | 31. | 30043900 | 52. | 30049020 | 73. | 30049095 |
11. | 30024900 | 32. | 30044100 | 53. | 30049041 | 74. | 30049096 |
12. | 30025100 | 33. | 30044200 | 54. | 30049049 | 75. | 30049098 |
13. | 30025900 | 34. | 30044300 | 55. | 30049051 | 76. | 30049099 |
14. | 30029000 | 35. | 30044911 | 56. | 30049053 | 77. | 30063010 |
15. | 30041015 | 36. | 30044919 | 57. | 30049054 | 78. | 30063030 |
16. | 30041016 | 37. | 30044951 | 58. | 30049055 | 79. | 30063090 |
17. | 30041019 | 38. | 30044959 | 59. | 30049059 | 80. | 30066000 |
18. | 30041020 | 39. | 30044960 | 60. | 30049062 | 81. | 38221100 |
19. | 30042010 | 40. | 30044970 | 61. | 30049064 | 82. | 38221200 |
20. | 30042031 | 41. | 30044980 | 62. | 30049065 | 83. | 38221900 |
21. | 30042032 | 42. | 30044990 | 63. | 30049069 | 84. | 30069300 |
Step 5: Clearance
For verification during cargo clearance, you will need to:
Present the import permit and all supporting documents (e.g., commercial invoice, packing list, Bill of Lading/Air Waybill) to the checkpoint officers
Retain the import permit and supporting documents after clearance for your records
Checkpoint officers will review the permit and accompanying documents before releasing the goods.