01. Introduction

02. GST

03. Customs Valuation

04. Customs Procedures

05. Import Documentation

06. Exhibitions, Auctions & Fairs

07. ATA Carnets

08. Temporary Import Scheme

09. Customs Clearance of Hand-Carried Goods

10. Customs Security Deposit Scheme

11. Miscellaneous Information

Singapore is virutally a free port and has very few tariffs. The only dutiable items are petroleum products, intoxicating liquors, motor vehicles and tobacco products. All declarations to Customs and other Government agencies are submitted for approval electronically through the TradeNet system, an Electronic Data Interchange (EDI) network.

Since 1 January 2003, a Goods & Services Tax (GST) at the rate of 4% on CIF value is imposed on the importation of goods into Singapore and on the supply of goods and services in Singapore.

• Principle of Valuation

Valuation for customs purposes is based on the Brussels Definition of Value (BDV). The basic principle of the BDV is that the dutiable value is taken to be the normal price or import price of the goods at the port or place of importation. It presupposes that the sale has taken place in the open market between the buyer and the seller independent of each other.

• Special Requirements

For invoice value quoted in FOB terms and the freight and insurance charges are not known or are not availble to the importer, or where the freight and insurance shall be used to arrive at the CIF value:

• Flat Rate for Insurance

For invoice value quoted in FOC or C & F terms and the insurance charges are not available to the importer, a flat rate for insurance shall be used to arrive at the CIF value.

• Prohibited Items

• Controlled drugs and psychotropic substances
• Firecrackers
• Toy coins and toy currency notes
• Reproduction of copyright publicaitons, video tapes or disks, records or cassettes
• Endangered species of wildlife and their by-products
• Obscene articles and publications
• Seditious and treasonable materials
• Chewing Gum

The list of controlled, restricted items is not exhasutive. If you need further information or clarification, please contact the Customs & Excise Department CED_Email@ced.gov.sg

Goods imported into or exported from Singapore by air, sea and rail are required to be manifested by the carrier. An inward cargo manifest for imports must be submitted to Customs within 24 hours of arrival of the carrier. An outward cargo manifest for imports must be submitted within 48 hours of the departure of the carrier.

Goods in transit discharged into the free trade zones located at the seaport and airport are free from Customs formalities. Customs declarations are required only when goods are removed into customs territory.

All declarations are required to be submitted and approved electronically through the EDI network called the TradeNet System. Duty and GST can be paid electronically through the Inter-bank GIRO Scheme for declaring agent.

Customs conducts selective checks on goods entering customs territory through the various authorized entry points.

Goods imported in containers are selectively sealed at the checkpoints for subsequent examination at the importer's premises.

Besides information for valuation purposes, Customs will require the following information:

• Name of vessel or aircraft
• Country of Origin of goods
• Number of Packages, marks and numbers on each package, and
• Freight and insurance costs

Documents required:

• Invoice
• Packing List
• Copy of Airway bill or Bill of Lading

Goods imported for exhibitions, auctions and fairs are subject to payment of Goods and Services Tax (GST). However, goods could be temporarily imported for display or use at exhibitions without payment of GST by the following:

• ATA Carnets
• Temporary Import Scheme
• Security Deposit Scheme

A foreign exhibitor could import exhibition goods into Singapore using ATA Carnet (s). When the exhibitor arrives in Singapore, he must produce the carnet together with the goods to Customs at the entry point for verification and endorsement. If any of the goods listed in the carnet are to be sold locally, prior approval must be sought from the Head, Documentation Branch, for the sale.

GST is payable on the goods sold at 4% of the CIF value or selling price, whichever is higher. The GST could be paid by means of a GST payment permit.

When goods covered by a carnet are taken out of Singapore, the foreign exhibitior must produce the carnet together with the goods to Customs at the exit point for verification and endorsement. GST will be recovered from the carnet holder on any items that is unaccounted for.

For further information, kindly contact your local Chamber of Commerce or Singapore International Chamber of Commerce at website: www.sicc.com.sg

If goods are to be imported under TIS, either as hand-carried items or as freight cargo, Customs permits would have to be declared for:

• Temporary importation

• GST payment

• Re-exportation of the goods

Goods for exhibitions may be imported 3 weeks prior to the exhibition and be re-exported within 3 weeks of the closure of the exhibition.Requests for an extension must be made in writing (with reasons stated) to Head, Documentation Branch. Such requests will be considered on a case-by-case basis and approval will be granted if there are cogent reasons.

• Bank Guarantee (BG)

BG quantum is 30% of the potential GST and is required to be lodged with Customs before any Customs temporary import permits are declared.

The BG must be lodged by the exhibition organizer, the exhibitor or their declaring agent, on the prescribed forms by Customs and shall remain operative for at least three months after the closure of the exhibition.

When submitting the BG to the Securities Registration Officer, the organizer, exhibitor or their declaring agent shall provide, on their letterhead, the name, venue and period of the exhibition.

GST on any items listed in the temporary import are payable should the items be sold, transferred or disposed of locally and on items not covered by Customs export permit. The GST will be based on the declared value or selling price, whichever is higher. Customs officers would conduct inspections of the goods displayed as well as documents covering the importation and sales at the exhibition site.

If GST on such items is not paid, it will be recovered from the BG lodged. The BG will be discharged when there is no outstanding revenue due to Customs in connection with the Customs temporary import permits declared.

Customs Information and Procedures (Singapore)

• Arrival clearance

If the goods for the exhibition are to be hand-carried into Singapore by air, sea, road or rail, the exhibitor's local clearing agent must fax a copy of the Customs temporary import permit to the exhibitor who must produce the document together with the goods to Customs for verification and endorsement at the entry point.

• Departure clearance

If the unsold exhibition goods are to be hand-carried out of Singapore, the exhibitor's local declaring agent must provide the exhibitor with a copy of the Customs export permit at the end of the exhibition. The exhibitor or the local declaring agent must produce the export permit together with the goods for Customs verification and endorsement at the exit point.

Only Endorsements of Singapore Customs on the export documents will be accepted as proof of export.

Foreign exhibitors who arrive by air with high value hand-carried goods, other than liquors and tobacco products, may apply for temporary import of the goods under the Customs Security Deposit Scheme by electronic mail. The procedure and con ditions for application are as follows:

Application for temporary import of goods under security deposit scheme by electronic mail should be made at least 3 days before the applicant arrives at Singapore Changi Airport.

The security deposit to be lodged shall be 4% of the total value in CIF terms of the imported goods in Singapore currency. Values quoted in other currencies will be converted into Singapore dollars at the exchange rate prevailing at the time of arrival at Singapore Changi Airport.

On arrival at the Singapore Changi Airport, the applicant must produce for Customs inspection his passport, the goods together with the invoices and packing lists, and the e-mail acknowledgement from Singapore Customs stating the amount of security deposit to be lodged.

The applicant must ensure that all information declared in the application form and in the supporting documents is true, correct and complete. Making an incomplete declaration is an offence under the law. The invoices/packing lists will be endorsed by Customs after verification of the goods. The security deposit in cash, to cover the full amount of GST payable (i.e. 4% of CIF value), will be lodged with Airport Customs. A receipt will be issued for the deposit lodged. A copy of the security deposit form will also be given to the person concerned for completion of the remaining portion before he departs from Singapore. The goods will then be released for dispiay at the exhibition site.

The applicant must agree to re-export the goods by air through Singapore Changi Airport within 3 months from the date of import, failing which the GST payable could be deducted from the deposit lodged.

At the time of re-export, the applicant is advised to present his goods and the relevant documents for Customs inspection a the GST Refund Counter located at the airport departure hall at least 1 hour before his departure time in order to allow for smooth clearance. The documents to be presented for verification should include:

1 ) Security deposit form

2) Invoices/packing lists originally endorsed by Customs at the time of arrival

3) Sales invoices for any sales transacted in Singapore during his stay

Items that are sold or disposed of must be stated in the security deposit form and clearly marked in the invoices/packing lists.

The GST on items that are sold or unaccounted for will be deducted from the security deposit lodged and the balance will be refunded to the depositor by telegraphic transfer or bank draft, which will be mailed to his address.

• Customs Seal on Packages / Containers

Officers at the entry points may seal any packages or container before releasing the goods. Such sealed packages or containers should be unpacked/unstuffed under Customs supervision. The organizer, local declaring agent or exhibitor must apply for Customs supervision of unpacking/unstuffing at the Temporary Import Unit, Appraisement Section, Documentation Branch (Fax no. 65-2509606). Applications should be made on the appropriate form and should be forwarded with the Customs import permits, supporting invoices/packing lists and other shipping F documents. Fees will be charged for at minimum SGD 40 per hour.

• Re-exported Goods

It is an offence to break or tamper with any Customs seal placed on any packages or container. The declarant of the Customs permit as well as the person having custody of the sealed package or container should, therefore, take measures to safeguard the Customs seal.

• Displaying Undeclared Imported Goods at the Exhibition

It is the responsibility of the organizer to inform foreign exhibitors in advance that all goods to be imported for display at the exhibition must be declared to Customs at the entry point and must be covered by proper Customs documents. These documents should be retained by the exhibitors as they are subject to Customs inspection at the exhibition site. If any exhibitor fails to declare the exhibition goods imported to Customs at the entry point, he would be committing an offence under the Customs Act.

• Brochures, pamphlets and gifts

GST should be paid on all brochures, pamphlets, gifts and other give-away items imported for an exhibition as they are meant for local consumption. However, there is a provision for relief of GST if such goods are imported by post or by air and the total value of such goods does not exceed SGD 400.