Royal Embassy of Belgium
The Trade Commissioner
Brussels Capital Region - Walloon Region
Importing
Procedures in
Singapore
Latest version updated in March 08
Sources : www.customs.gov.sg / /www.tradexchange.gov.sg
Preface
This work was done by the Trade Commission of Brussels-Wallonia in March 08.
The aim of the project was to produce a booklet describing the procedures and
requirements for foreign goods to enter Singapore.
This work is intended as a guide. The information included is not exhaustive. Therefore
specific details may not have been included for a certain procedure and it may be
necessary to contact the Customs Office or other relevant institutions (addresses are
included in the appendix).
All data is believed to be true and accurate at the time of writing (March 08).
2
Table of Contents
Introduction……………………………………………………………………………………………4
What is the first thing I need to do to import in Singapore?................................................................. 6
Duties and GST……………………………………………………………………………………….. 7
Places for storage of goods ……………………………………………………………………………10
Free Trade Zones ……………………………………………………………………………………...10
Licensed Warehouses………………………………………………………………………………….11
Bonded Warehouses…………………………………………………………………………………...12
Other types of importation……………………………………………………………………………. 15
Importing for Exhibitions……………………………………………………………………………...16
Importing for transshipment………………………………………………………………………….. 23
Importing via post……………………………………………………………………………………..23
Appendix
Specific Requirements by Competent Authorities…………………………………………………… 26
Importing liquors and tobacco products……………………………………………………………… 29
List of Controlled Goods………………………………………………………………………………34
Summary of the relevant authorities for each class of goods ………………………………………… 43
List or Competent Authorities and their addresses…………………………………………………… 44
List of available bonded warehouses…………………………………………………………………. 50
List of licensed warehouses……………………………………………………………………………58
List of duty rates for tobacco products and intoxicating liquors………………………………………62
Addresses of Customs Offices………………………………………………………........................... 75
Glossary ……………………………………………………………………………………………… 77
References………………………………………………………………………….............................. 78
3
Introduction
Singapore is a small country that does not have natural resources. Therefore its
economy relies heavily on imports. For this reason Singapore has an open door policy
and importing into Singapore is very simplified.
The preliminary processes of importation are done through the internet, allowing traders
to obtain import permits within 24 hours and without much hassle. The system that
allows such velocity is TradeNet, traders can make their application for importing
permits online.
Obtaining permits is generally quite easy since there are very few limitations as to what
can be imported. The only goods that are prohibited for importation are: chewing gum,
chewing tobacco and imitation tobacco products, cigarette lighters of pistol or revolver
shape, controlled drugs and psychotropic substances, rough diamonds from Cote D'
Ivoire, rhinoceros horn, firecrackers, some imports and goods in transit to Democratic
People's Republic of Korea or to Iran, obscene articles (publications, video tapes/discs
and software), reproduction of copyright: publications, video tapes, video compact
discs, laser discs, records or cassettes and seditious and treasonable materials.
For certain types of goods a license issued by a specific department Authority must be
obtained in addition to the permit from TradeNet. For example; food products are under
the Agri-Food and Veterinary authority.
Once permits are obtained and the goods are already in Singapore to be distributed,
duties and taxes are applicable. 99.9% of goods in Singapore are not submitted to
import tax. The only dutiable goods are: intoxicating liquors, tobacco products,
motorized vehicles and petroleum products. Duty rates differ according to the different
categories of each product.
All goods to be consumed in Singapore are subject to GST, a goods and services tax.
The GST is charged at a rate of 7% as of July 2007 based on the Cost, Insurance and
Freight values.
If goods are not intended to be distributed straight upon arrival, or are to be transhipped
or re-exported, places for storage are available. Free Trade Zones are meant for storing,
repacking, sorting or re-conditioning dutiable goods.
Warehouses are also available. Licensed warehouses are for the storage of liquors and
tobacco products.
Bonded warehouses are for the storage of non-dutiable goods. The later does not
necessarily have to be government owned, anyone who is the owner of the good or
service operator may operate a bonded warehouse after applying for the license.
Traders can also temporarily import goods for repairs or exhibitions. For goods that are
imported for repairing, no duties or GST is payable if the goods are re-exported within 3
months from date of arrival. A permit and a bank guarantee of the potential duty/GST is
required.
4
Goods for exhibitions can be imported either by using ATA Carnets or through the
Temporary Import Scheme. For ATA Carnets, they must be produced together with
goods to Customs upon the exhibitor’s arrival. GST is payable, however it can be
recovered for unaccounted items.
In the Temporary Import Scheme, goods can be hand-carried into Singapore or
imported as freight cargo. Customs permits are required for the temporary importation,
duty/GST payments and for the re-exportation of the goods. A bank guarantee of 30%
of the potential duty/GST rates is required .
Hence, as can be seen, importing into Singapore does not involve tedious and long
procedures. Permits are easily obtained, storage of goods is readily available and there
are few limitations on what goods are allowed to be imported. Despite the simplicity of
the importing procedures, traders must be aware that Singapore does have strict laws
and rules which cannot be tampered with. There are strict penalties for those who
commit such offences. In the following work you will be able to see in more detail the
simplicity of importing procedures in Singapore.
5
What is the first thing I need to do to import in
Singapore?
You need to find a partner company based in Singapore which will be your importer or
distributor.
As any importer they will go through the import procedure such as the customs
declarations and others.
It is a very convenient way of doing as most of the forms are on-line and your local
partner is already registered.
6
Duties and Goods and Services Tax
Duties
The broad categories of dutiable goods in Singapore are intoxicating liquors, tobacco
products, motor vehicles and petroleum products.
Where the goods are dutiable; ad valorem or specific rates may be applied.
An ad valorem: rate is a percentage of the Customs value of the imported goods. such
as 20% ad valorem.
Customs Value: To establish the Customs value, the transaction value or the price paid
or payable for the imported goods is used. Overseas freight and insurance charges are
included to establish the Customs value in CIF. The transaction value must include all
other charges including commissions, assists (materials supplied by the importer),
packing costs, proceeds of resale accruing to the seller, royalties and licence fees, etc.
A specific rate: is a specified amount per unit of weight or other quantity such as
$293.00 per kg.
Formulae for computation of duty payable on liquors:
a) Formula
Duty = Total quantity in litre x $70.00 x % of alcoholic strength
b) Example : Importation of 100 litres of Port Wine with alcoholic strength of 19%
Duty = 100 x $70.00 x 0.19 = $1,330.00
A list of the duty rates for dutiable goods can be found in the appendix.
A preferential tariff rate is extended to partner countries who have signed Free Trade
Agreements (FTA) with each other. This means that customs duties for selected
imported goods that originate from the FTA partner countries are lower or totally
eliminated.
To know more about it, please consult: http://www.iesingapore.gov.sg/wps/portal/FTA
List of the controlled goods is on page 34
List of the competent authorities is on page 44
List of the Customs offices is on page 75
7
Goods and Services Tax (GST)
All goods are applicable to GST.
GST is charged at a rate of 7%.
The taxable GST value for dutiable goods is calculated based on the CIF value, or the
value of the last selling price (LSP), if there has been more than one sale, plus all duties
and other charges.
The taxable GST value for non-dutiable goods, the GST should be based on the CIF
value plus any commission and other incidental charges whether or not shown on the
invoice, or the value of the LSP. The CIF value if shown in foreign currency should be
converted to Singapore dollars by using the prevailing Customs exchange rate.
The Customs rates of exchange can be consult on this link:
http://appm4.internet.gov.sg/scripts/customs/exc/exrate.asp
8
Payment of Duties & GST
Duties and GST may be suspended up to the point of consumption if they are imported
or manufactured under the various scheme.
Licensed Warehouse
A Licensed Warehouse is a designated area approved and licensed by the Singapore
Customs for storing dutiable goods, namely liquor, tobacco, motor vehicles and
petroleum, with the Duty and GST payable suspended.
Zero GST Warehouse Scheme
A ZG warehouse is a designated area approved by SC for storing imported goods with
GST suspended.
As a general rule, you can warehouse any goods, except:
a. dutiable goods;
b. locally-acquired or locally-manufactured goods; and
c. GST-paid goods.
Temporary Import Scheme
Goods, with the exception of liquor and tobacco, are allowed to be imported for repairs
and other approved purposes such as stage performance, testing, experiments and
demonstration without payment of duty and/or GST on condition that they are reexported within three months from the date of importation. If the goods are not reexported after the expiry of the given period, duty and/or GST will become payable.
To promote Singapore as a global trade hub, the schemes and licences are often
reviewed. For more detail go and see:
http://www.customs.gov.sg/leftNav/trad/Customs+Schemes+and+Licences.htm
9
Places for storage of goods
Free Trade Zones
A place where dutiable goods (with the exception of liquors and cigarettes) can be
stored, repacked, sorted, and re-conditioned.
Where are FTZs located





Port of Singapore
Jurong Port
Sembawang Wharves
Pasir Panjang Wharves
Cargo Terminal Complex of Changi Airport
Customs control
In a Free Trade Zone customs control minimal as it is meant to facilitate entrepot trade.
All goods imported by sea or air must first be deposited in a FTZ except:
i.
ii.
Where the Director-General of Singapore Customs is satisfied that for any
reason it is not practicable to deposit such goods in a FTZ, he may either
generally, by order or in any special case exempt such goods from being so
deposited; and
Certain classes of goods, such as intoxicating liquors, cigarettes, cigars,
cheroots, beedies, snuff, manufactured and unmanufactured tobacco must be
stored in approved premises licensed under the Customs Act, Cap 70.
No Customs permit is required for transhipment of dutiable goods under through bill of
lading/airway bill if:
i.
ii.
the goods arrived by air and are to be transhipped by air within the same FTZ by
internal delivery;
the goods arrived by sea in containers and the containers are to be transhipped
without unstuffing or re-working within the same FTZ by internal delivery.
Repacking in a Free Trade Zone
Importers may repack, re-condition, sort and also sample their goods in a FTZ if prior
permission from the Singapore Customs is obtained.
Application for the re-marking, re-packing, stuffing and unstuffing of duitable goods
and the extraction of trade samples for classification and assessment purposes should be
submitted through e-filing. http://www.customs.gov.sg/trade/supermenu.html
The consignees should give a 24-hour notice of their intended operation. A Customs
Transhipment/Removal permit should be produced before the commencement of any
repacking operation.
10
Licensed Warehouses
Where can liquors and tobacco products be stored?
In licensed warehouses.
Where can applications be made for stuffing/unstuffing of dutiable goods at a
licensed warehouse?
You may apply for a license to operate a zero-GST warehouse by e-filing services
portal at http://www.customs.gov.sg
Is it a requirement for a survey to be performed on the goods?
Every package, case or cask, etc in good condition will be deemed to contain the correct
quantity declared.
How do I apply for a Customs survey of the goods?
The application should be made in writing to Warehousing Branch.
2 copies are needed.
Applications should be made within 24 hours of arrival of the goods in a licensed
warehouse.
What happens after the survey?
The owner/agent of the goods may re-condition or re-pack the goods.
If there are any goods found to be deficient, the duties may be remitted.
Goods that are not fit for consumption may be destroyed under Customs supervision.
Is there a fee charged for the conduction of surveys and supervisioning of
repacking and destruction?
Fees are payable in respect of dutiable goods surveyed, repacked or destroyed.
In the appendix you will find a list of available licensed warehouses and their
address on page 58.
11
Bonded warehouses ( Zero GST Warehouse Scheme)
All goods are subject to Goods and Services Tax (GST) upon importation.
Even for a GST-registered importer who pays GST at the point of importation (i.e. input
tax) and in turn charges GST on the supplies he makes (i.e. output tax), the input tax
represents a cost to him in terms of cash flow.
This is especially so if he re-exports his goods. This is because exports are zero-rated,
i.e. he will not charge an output tax to help mitigate the cost of financing the input tax.
Moreover, the need to charge and account GST on all imports and local supplies may
result in substantial administrative costs to businesses.
The Zero GST Warehouse Scheme (“Zero GST Scheme”) aims to strengthen
Singapore’s status as a logistics and distribution hub in the region. It helps importers,
exporters and distributors to reduce business costs.
A zero-GST warehouse is conceptually an extension of the Free Trade Zone (FTZ) into
the premises of businesses. When the goods are removed from the FTZ or imported via
the land checkpoints, and moved into a zero-GST warehouse, GST on the goods is
suspended.
Similarly, GST is suspended when the goods are transferred from one zero-GST
warehouse to another. GST is only payable when the goods are removed from the zeroGST warehouse into the local market.
In addition, supplies of the goods while they are warehoused are disregarded for GST
purposes. In other words, no GST is charged on “in-bond” sales (where ownership of
thegoods changes while the goods remain in warehouse). However, storage charges of
zero GSTwarehouse will be subject to GST unless it is incurred directly in connection
with goods thatare meant for export and your services are provided to an overseas
person.
Under the Zero GST Scheme, there are three licence types, namely Warehouse Type I,
Warehouse Type II and Warehouse Type III, to cater to the different needs of
companies.
Warehouse Type I
If you operate a storage facility and you need a zero-GST warehouse primarily to hub
imported goods in Singapore for subsequent re-distribution in the region/internationally,
this licence type may be suitable for you. You need to ensure that at least 80% of the
goods imported and stored in the zero-GST warehouse are reexported subsequently.
Hence, SC’s requirement on the quality of your recordkeeping and internal controls is
minimal.
Warehouse Type II
Besides using Singapore as a regional/international hub for imported goods, if your
goods are also meant for local release, this licence type may be suitable for you. Unlike
Type I, there is no cap on the percentage of your zero-GST goods that can be locallyreleased for this licence type. Hence, importers will be able to enjoy GST suspension
12
until the zero-GST goods are released for local consumption. To qualify, your company
must have good financial health and reasonably sound inventory system and internal
controls for stock accountability.
Warehouse Type III
If you are operating multiple storage facilities which store imported goods for exports as
well as local release, this license type may be suitable for you. Not only will you enjoy
GST suspension on imported goods predominantly meant for local release, you will also
enjoy flexibility in the storage and movement of goods between the storage facilities. If
your business has a high volume of local releases, you may also take up the option
available to you where you can enjoy the flexibility of making a consolidated GST
payment declaration on a weekly basis. To qualify for this warehouse type, your
company must be financially sound and demonstrate robust internal controls and
inventory systems in stock monitoring and accounting.
For a full information handbook: http://www.customs.gov.sg/NR/rdonlyres/0FDCAE56-1E0145E3-8367-6AEC30231D91/13010/handbook.pdf
The list of the bonded (Zero GST) Warehouse is in the appendix page 50
13
Other types of importation
a) Temporary Importation for subsequent re-export
Goods can be imported for repairs without payment of duties and/or GST if they are reexported within 3 months from the date of importation.
How can a permit be obtained?
The declarant should apply for a Customs Inward Permit under the Temporary Import
Scheme at the time of importation.
A bank/finance company guarantee is required by the Permits & Manifests Section,
with the amount equal to the potential duty and/or GST of the goods.
Are any documents required for the re-export of the goods?
A Customs Outward permit is required. Both the goods and the permit must be
presented to Customs at the exit point.
How are the goods released?
An identification mark placed by Customs on the goods at the point of entry will be
verified at the point of exit. Or serial numbers will be verified against relevant
documents.
How can the bank/finance company guarantee be returned?
Permits and Manifests Section will arrange to return the guarantee after goods have
been released for re-exports.
b) Importing Trade Samples
Trade samples (excluding liquors and tobacco) of a total value not exceeding S$400 can
be imported without payment of duty and/or GST.
No Customs permits are required.
Supporting documents e.g. invoice, bill of lading/airway bill are required at entry point
for verification by Customs.
14
c) Importing for Exhibitions
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 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 $400.
Carnets
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 7% of the CIF value or selling price,
whichever is the higher. The GST could be paid by means of a GST payment
permit using the services of a local freight forwarder who is registered under the
TradeNet system.
When goods covered by a carnet are taken out of Singapore, the foreign
exhibitor 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 item that is unaccounted for.
Temporary Import Scheme

Use of Local Freight Forwarders
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 the temporary
importation, duty/GST payment and re-exportation of the goods. For this
purpose, the services of a local freight forwarder registered with Customs under
the TradeNet system could be engaged.
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
extension of these periods 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.

Text partially or entire taken from www.customs.gov.sg
15

Bank Guarantee (BG)/Insurance bond
For the temporary import of dutiable motor vehicles for repairs, exhibition and
other approved purposes, the amount of bank guarantee/insurance bond required
is 30% of potential duty and GST payable on the motor vehicle if the importer is
GST registered. If the importer is not GST registered, the BG/Insurance bond
required is only 50% of the potential duty and GST payable.
To temporary import certain selected goods such as jewellery, precious stones,
handbags, garments, antiques, watches, etc, for repairs and other approved
purposes, the BG/Insurance bond required from GST-registered importers would
be only 50% of the potential GST payable on the selected goods. Only importers
who are not GST-registered would be required to put up a BG/Insurance bond
for 100% the potential GST payable on these selected goods. The detailed list of
the selected goods subject to this requirement is attached (Annex A).
For the temporary import of non-dutiable goods, the amount of bank
guarantee/insurance bond required is:
30% of the potential GST for exhibitions with sales/auctions
30% of the potential GST for repairs and other approved purposes for taxable
companies
50% of the potential GST for repairs and other approved purposes for nontaxable companies
The required BG/Insurance bond must be lodged with Customs before any
Customs temporary import permits are declared through the TradeNet system.
The BG/Insurance bond must be lodged by the exhibition organiser, exhibitor or
their local freight forwarder/declaring agent, on the prescribed formats
obtainable from www.gov.sg/customs/efile.html. The BG/Insurance bond shall
remain operative for at least three months after the closure of the exhibition.
When submitting the BG/Insurance bond to the Securities Registration Officer,
the organiser, exhibitor or their local freight forwarder/declaring agent shall
provide, on their letter-head, the name, venue and period of the exhibition. It
would be in the interest of local declarants of Customs temporary import
declarations through the TradeNet system.

Text partially or entire taken from www.customs.gov.sg
16
Their temporary import permits will be automatically rejected by the TradeNet
system if their BG/Insurance bond is insufficient. The declarant of the Customs
temporary import permits (and any other party lodging the BG/Insurance bond
for the imported goods) will be held responsible for ensuring that the conditions
imposed on the permits have been complied with, including the re-exportation of
the goods within the period allowed for temporary importation.
The declarants should pay duties /GST on any items listed in the temporary
import permits that are sold, transferred or disposed of locally and on items not
covered by Customs export permits. If the duties/GST on such items is not paid,
it will be recovered from BG/Insurance bond lodged by the declarant or other
party. The BG/Insurance bond will be discharged when there is no outstanding
revenue due to Customs in connection with the Customs temporary import
permits declared.

Letter of Undertaking (applicable to government agencies and statutory boards)
The BG/Insurance bond as stated above can be waived only if all the goods
imported for the entire exhibition are to be re-exported and there will be no local
sale, transfer or disposal of the goods.
The Letter of Undertaking (LU) must be put up by the government agency or
statutory board concerned at least one month prior to importation of the goods,
in the prescribed format obtainable from the Temporary Import Unit,
Documentation Branch.
A sample of a letter of undertaking for waiver of security is shown below.
Before submitting the LU to the Temporary Import Unit, the government agency
or statutory board concerned shall provide the name, venue and period of the
exhibition, the value of the goods to be imported and the appointed freight
forwarder for the event. The LU is subject to approval by Customs.

Text partially or entire taken from www.customs.gov.sg
17
Date
Director-General
Customs & Excise Department
55 Newton Road
#10-01, Revenue House
Singapore 307987
Dear Sir
LETTER OF UNDERTAKING FOR WAIVER OF SECURITY ON
____________________________________________________
In consideration of your waiver for the requirement of a banker guarantee as security
pursuant to Section 81 of the Goods and Services Tax Act (Cap.117A), on the potential
GST payable on the temporary import of the
______________________________________________________
for
______________________________________________________________________
_valued at S$ _____________,
_________________________________________________hereby undertakes that
there will be no local sale of any of these goods imported and will also ensure that all
the goods will be re-exported to ________________________ by ___________.
__________________________________________________________________guara
ntees that Customs will be paid the GST due on any of the goods imported which could
not be satisfactorily accounted to have been re-exported.
Yours
________________________________________
Name and Designation
For and on behalf of:
______________________________________
Name of Company/Statutory Board/Govt. Agency 
[The signatory shall be a manager, secretary or director in the case of a company]


Customs Clearance of Hand-carried Goods
Arrival Clearance
Text partially or entire taken from www.customs.gov.sg
18
If the goods for the exhibition are to be hand-carried into Singapore by air, sea,
road or rail, the exhibitor's local declaring 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.
If there is insufficient time for this to be done, the declaring agent should fax a
copy of the Customs temporary import permit to the Officer Commanding (OC)
of the Customs at the entry point concerned before the exhibitor arrives in
Singapore. The name of the exhibitor, his arrival date/time and flight number
must be provided.
The exhibitor must declare the goods to Customs at the entry point and, if he is
not in possession of a copy of the import permit, check with Customs or his
local declaring agent, the import permit approved for the goods. The fax number
of the OCs at the various entry points are as follows:
Air: OC Airports (Changi Airport) Fax No:065-65423009
Road: OC Woodlands (Woodlands Checkpoint) - Fax No:065-68948957
Rail : OC Woodlands (Woodlands Train Checkpoint) - Fax No:065-67675898
Sea : OC Ports (Keppel Road) Fax No:065-62256076
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.
The onus of ensuring that the permits are produced to Customs for endorsement
at the exit point falls on the declarant of the Customs temporary import permit or
the party lodging the BG with Customs for the relevant goods. If the foreign
exhibitor is taking out the goods by air via Changi Airport, the exhibitor or local
declaring agent should produce the permit together with the goods for Customs
verification and endorsement at one of the two GST Refund Counters located in
the Airport's departure hall at least one hour before the departure time.

Text partially or entire taken from www.customs.gov.sg
19
The counter before the airline check-in counters is for Customs inspection of
goods meant to be checked-in as luggage whilst the other counter located in the
departure hall after the Immigration counters is meant for Customs inspection of
hand-carried non-checked-in items. The local declaring agent would not be able
to gain access to the latter GST Refund Counter unless he has a pass issued by
the Airport Police.

Payment of Duties/GST on Goods Sold, Transferred or Disposed of Locally
Duties/GST must be paid on any item listed in the Customs temporary import
permit that is sold, transferred or disposed of locally and on any item that is not
re-exported under a Customs export permit. The responsibility for paying the
duties/GST to Customs rests with the declarant of the permit and alternatively on
the party lodging the BG for the imported goods.
The duties/GST should be paid to Customs within 14 working days of the
closure of the exhibition. If the duties/GST due is not paid, it will be recovered
from the BG lodged by these parties. In view of this, organisers must ensure that
all foreign exhibitors are properly informed to pay the duties/GST to their local
declaring agents before leaving Singapore.
The GST will be based on the declared value or selling price, whichever is the
higher. If dutiable goods are sold, the duty must be included when computing
the GST. Customs officers would conduct inspections of the goods displayed as
well as documents covering the importation and sales at the exhibition site.

Reconciliation List of Permits
To facilitate early release of the BG after the exhibition, the declarant of the
Customs temporary import permits must submit to the Temporary Import Unit,
Appraisement Section, Documentation Branch, a reconciliation list found on
www.gov.sg/customs/download/annex b.doc showing the Customs import
permits, duty/GST payment permits and Customs export permits taken out for
the exhibition goods. Goods stored pending re-exportation are subject to
Customs inspection at the place of storage. If any goods are unaccounted for, the
GST payable will be recovered from the BG lodged by the declarant of the
Customs temporary import permit or the party who lodged the BG for the goods.
Customs Security Deposit Scheme
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 conditions for application are as follows: 

Text partially or entire taken from www.customs.gov.sg
20
o
o
o
o
o
o
o
o
o
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 amount of security deposit to be lodged shall be 5% of the total
value in CIF terms (i.e. cost, insurance and freight) 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 incorrect 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. 5% 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 display 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 at 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 the security deposit form, the
invoices/packing lists originally endorsed by Customs at the time of
arrival and the sales invoices for any sales transacted in Singapore during
the 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.
Go to www.gov.sg/customs/trade/trde8_5a.html for the application form

Text partially or entire taken from www.customs.gov.sg
21
d) Importing for transhipment
1. Customs or Joint Customs/IE Singapore permit for transshipment or inter
gateway movement of cargo is required.
2. The container should pass through the 1st and 2nd Customs checkpoint for
clearance.
3. The container will be sealed in the 1st checkpoint and a ‘Notice to
Importer/Haulier’ will be given to the driver.
The container and notice should be produced at the 2nd checkpoint for Customs
clearance.
e) Importing via post
Where do postal articles pass through Customs?
All parcels are subject to Customs clearance at the Singapore Post Center (SPC). The
office is located at: #01-39, 10 Eunos Road 8, Singapore 408600
What if the parcel contains dutiable goods?
Dutiable goods consist of intoxicating liquors and tobacco products.
The parcel will be detained by Customs at SPC. The parcel is then released after
examination in the presence of the addressee or their representative, and after payment
of duty and GST. A clearance fee of $2 is charged.
What if the parcel contains non-dutiable goods?
If parcels contain goods not exceeding a total value of $400, the parcels are granted
GST relief and are delivered to the addressee.
What if the parcel exceeds $400 of total value?
The parcel is then subject to GST.
The invoices are required to calculate the GST payable.
If the invoice is attached to the parcel, the GST will be paid when the parcel is
delivered.
If no invoice is attached, the addressee will have to produce the supplier’s invoice to the
SPC where the GST will be paid. The parcel will then be released.
What happens if the parcel contains controlled goods?
Clearance of controlled goods requires the approval of the relevant Controlling
Authority (CA).
22
If parcel contains controlled goods not exceeding a total value of $400, GST relief is
granted. After approval by CA the addressee will receive a letter to collect the parcel.
If total value exceeds $400, GST payable will be calculated using the respective
invoice.
Parcels that require approval by the CA will be detained. The addressee will be notified
to obtain an import license from the relevant CA. Upon presentation of license and GST
paid (if applicable) the parcel will be released.
23
Appendix
24
Specific requirements by Competent Authorities
Apart from Customs requirements, the Competent Authority for a certain good may also
have a different set of requirements.
(A list of Competent Authorities and their address can be found in the appendix)
REQUIREMENTS FOR THE IMPORT OF MINERAL/SPRING WATER AND
OTHER BOTTLED DRINKING WATER
With effect from 1 Jun 2004, the following microbiological and chemical test
parameters are required to be incorporated in the submission of original health
certificate for every import consignment of mineral/spring water and bottled drinking
water:-
Bottled Mineral Water or Spring Water
Microbiological Test Parameters
Total Colony Count, cfu per ml (37 o C for 48 hrs) Coliform
Count, cfu per 250ml
E.coli
Pseudomonas aeruginosa
Fecal streptococci
Fecal coliforms
Sporulate sulphite-reducing anaerobes
Bottled Drinking Water (Drinking / R.O / Mineralised /
Distilled / Purified Water etc)
Microbiological Test Parameters
Total Colony Count, cfu per ml (37 o C for 48 hrs) Coliform
Count, cfu per 250ml
E.coli
Pseudomonas aeruginosa
Fecal streptococci
Fecal coliforms
Sporulate sulphite-reducing anaerobes
Chemical Test Parameters
Arsenic
Iodine
Cadmium
Nitrate
Lead
Organic matter calculated as O2
Mercury
* Potassium
Borate
* Sodium
Fluoride
* Calcium
Nitrate
* Magnesium
Sulphide
* Bicarbonates
Barium
* Chloride
Chromium
* Sulphates
Manganese
(* Analysis required once only for
Selenium
new product)
Cyanide
Chemical Test Parameters
Arsenic
Cadmium
Antimony
Chloride
Mercury
Boron
Flouride
Nitrate
Trihalomethanes :Bromoform
Dibromochloromethane
Bromodichloromethane
Chloroform
Barium
Chromium
Lead
Nickel
Selenium
Cyanide
Copper
Nitrite
As a guide, samples of the heath certificates for mineral/spring water and bottled
drinking water are below for your reference. When applying for import permit, please
fax a copy of the health certificate to our TradeNet duty officer at Fax: 62215091.
Info updated on March 08
Ref: www.customs.gov.sg
26
Letter Head of Authority of Country of Origin
SAMPLE
______________________________________________________________________
HEALTH CERTIFICATE
SUBJECT : Bottled Mineral Water or Spring Water
To Whom It May Concern
This is to certify that the following consignment of bottled water with brand name
__________________________ is produced by______________________________
(company name)
Type of bottled water : _________________________________________________
Batch number/ Expiry date : _____________________________________________
Consignee/ Importer : __________________________________________________
This batch shipment has the following microbiological test results :
Total Colony Count, cfu per ml (37 o C for 48 hrs) :
Coliform Count, cfu per 250ml
:
E.coli
:
Pseudomonas aeruginosa
:
Fecal streptococci
:
Fecal coliforms
:
Sporulate sulphite-reducing anaerobes
:
And having the following chemical test results :
Arsenic
:
*Potassium :
Cadmium
:
*Sodium
:
Lead
:
*Calcium
:
Mercury
:
*Magnesium :
Borate
:
*Bicarbonates :
Fluoride
:
*Chloride
:
Nitrate
:
*Sulphates
:
Sulphide
:
(*Analysis required once only for new product)
Barium
:
Chromium
:
Manganese :
Selenium
:
Cyanide
:
Iodine
:
Nitrite
:
Organic matter calculated as O2 :
Is declared suitable and safe for human consumption.
Date of Issue: _________________
Info updated on March 08
Ref: www.customs.gov.sg
Signature :________________
Designation :________________
Official Stamp: ________________
27
Letter Head of Authority of Country of Origin
SAMPLE
______________________________________________________________________
HEALTH CERTIFICATE
SUBJECT : Bottled Drinking Water (Drinking Water/ R.O Water/ Mineralised
Water/ Distilled Water and Purified Water etc)
To Whom It May Concern
This is to certify that the following consignment of bottled water with brand name
__________________________ is produce by______________________________
(company name)
Type of bottled water
:__________________________________________
Batch number/ Expiry date :__________________________________________
Consignee/ Importer
: __________________________________________
This batch shipment complies with the WHO guidelines for drinking-water quality and
also complies with the following microbiological test results :
Total Colony Count, cfu per ml (37 o C for 48 hrs)
Coliform Count, cfu per 250ml
E.coli
Pseudomonas aeruginosa
Fecal streptococci
Fecal coliforms
Sporulate sulphite-reducing anaerobes
:
:
:
:
:
:
:
And having the following chemical test results :
Arsenic
:
Barium
Cadmium
:
Chromium
Antimony
:
Lead
Chloride
:
Nickel
Mercury
:
Selenium
Boron
:
Cyanide
Fluoride
:
Copper
Nitrate
:
Nitrite
Trihalomethanes :- Bromoform
Dibromochloromethane
Bromodichloromethane
Chloroform
:
:
:
:
:
:
:
:
:
:
:
:
Is declared suitable and safe for human consumption.
Date of Issue: _________________
Info updated on March 08
Ref: www.customs.gov.sg
Signature :________________
Designation :________________
Official Stamp: ________________
28
IMPORTATION OF INTOXICATING LIQUORS AND TOBACCO PRODUCTS
INTO SINGAPORE
Duty and Goods & Services Tax (GST)
All intoxicating liquors and tobacco products imported into Singapore are
subject to duties and 7% Goods & Services Tax (GST). Duties on intoxicating
liquors and tobacco products are based on specific rates. The 7% GST is
computed based on the CIF value (Cost, Insurance & Freight) plus the duties
payable.
Import procedure
o
o
o
o
o

The importer or his agent is required to register with the Singapore
Customs and furnish a security for transactions involving dutiable liquors
and tobacco products. The security furnished shall be in the form of a
bank guarantee or insurance bond.
All liquors and tobacco products have to be removed from the Free Trade
Zone (Port or Airport) within 30 days from the date of arrival, for storage
in a licensed warehouse.
A Customs Inward Permit has to be taken out for movement of the
liquors and tobacco products from the point of import to a licensed
warehouse for storage. The importer or his agent may obtain the permit
electronically via the TradeNet System.
Each liquor or tobacco product is identified by a product code which has
to be declared in the Inward Permit. Traders would have to apply for the
product code for import of new products via E-filing at
www.gov.sg/customs/efile.html. No supporting document is required.
Duties and GST have to be paid before the alcoholic beverages and
tobacco products are released for sales/consumption locally. Any person
wishing to import intoxicating liquors and tobacco products for local sale
or consumption has to apply for a Duty and GST payment permit
electronically via the TradeNet System. The importer may appoint an
agent to apply for the permit on his behalf. 
Text partially or entire taken from www.customs.gov.sg
Info updated on March 08
Ref: www.customs.gov.sg
29
Tobacco products for local consumption
o
o
o
o
If the tobacco products are intended for local consumption, samples are
to be extracted for testing. The purpose of the testing is to determine the
weight and classification of the product for computation of duty.
For local consumption, the tobacco products must bear the Health
Warning Clause.
The code "HW" for Health Warning has to be indicated under the field
for "E/SDNP" indicated in your Duty/GST payment declaration.
Tobacco products granted waiver of test weighing:
Cigarettes, cigars and like products of not more than 2kg imported for
non commercial purpose that are not meant for re-sale such as trade
samples, gifts and personal items.
Unmanufactured tobacco imported by local cigarette manufacturers of
not more than 10kg.

Text partially or entire taken from www.customs.gov.sg
Info updated on March 08
Ref: www.customs.gov.sg
30
Intoxicating liquors for local consumption
o
o
o

If the liquor products are intended for local consumption, samples are to
be extracted for analysis by Health Sciences Authority (HSA). The
purpose of the analysis is to determine the volume, alcoholic strength and
classification of the product for computation of duties.
Liquors in bottles will be assessed for duties at standard volumetric
capacity if their contents fall within the volumetric limits as follows:
Standard-size
Bottles
Litres
Volumetric Limits
Magnum
1.5
1.35 - 1.538
Litre
1.0
0.9 - 1.025
Bottle
0.75
0.675 - 0.769
Half litre
0.5
0.45 - 0.513
Half bottle
0.375
0.338 - 0.384
Quarter bottle
0.1875
0.169 - 0.192
Miniature
0.05
0.045 - 0.051
Small Bottle/can
0.250
0.225 - 0.256
Small Bottle/can
0.330
0.297 - 0.337
Small Bottle/can
0.440
0.396 - 0.449
Small Bottle/can
0.640
0.576 - 0.656
Importer of brandy and whisky is required to furnish to the Food Control
Department, Ministry of Environment, a Certificate from the place of
origin confirming that the brandy or whisky has been stored in wood for
a period of not less than 3 years. 
Text partially or entire taken from www.customs.gov.sg
Info updated on March 08
Ref: www.customs.gov.sg
31
Liquor products granted waiver of liquor analysis
For small quantities of liquors imported for non-commercial purpose that are not
for resale such as trading samples, gifts, tasting, personal items, the importer can
pay duty directly through the TradeNet System without bonding into a licensed
warehouse and extracting samples for analysis. The maximum quantum allowed
for liquors under this arrangement must not exceed the limits laid down below.
Type of Liquors
Info updated on March 08
Ref: www.customs.gov.sg
Maximum Quantity
permitted per
consignment
Beer and Ale
54 litres
Stout and Porter
54 litres
Cider and Perry
54 litres
Shandy
54 litres
Still wine
(with alcoholic
strength not
exceeding 15%
volume)
54 litres
Sparkling wine
54 litres
Vermouth
54 litres
Brandy
27 litres
Whisky
27 litres
Gin
27 litres
Rum
27 litres
Vodka
27 litres
Liqueur
27 litres
Fortified wine
27 litres
Samsoo and others
27 litres
32
Where the duties are payable on volumetric capacity, the volume should be
based on the standard sized bottles stated in regulation 137(1) of the Customs
Regulations as appended above. For non-standard sized bottles, the volume
should be based on actual volume stated in the invoice.
Where the duties are payable on per proof litre, the alcoholic strength should be
based on 57.1% with the exception of fortified wine which is based on 25% and
ethyl alcohol which is based on 100%.
Exemption of analysis by Health Sciences Authority (HSA) for commercial
imports of still wines with Certificates of Analysis
Traders importing commercial consignment of still wines under HS Code
220421100 for local sales may apply for exemption of liquor analysis for duty
payment purpose if the importer is able to furnish to Customs Certificates of
Analysis issued by the country of origin that meet the following conditions:
The Certificate of Analysis is issued by the country of origin of the still wines,
and the analysis has been conducted according to international laboratory
standards; and
The volume of content and the alcoholic strength of the still wines are
provided in the Certificate.
A specimen of the letter of application for "Exemption of Analysis" is attached.
(Form can be obtained at www.gov.sg/customs/download/220421100.doc ). The
completed application form is to be forwarded with the supplier invoice and
original Certificate of Analysis to Customs before the arrival of the
consignment. Customs will verify the particulars of the still wines from their
labels at the licensed warehouses.
Liquor sample quantity needed for Health Science Authority testing
1. The duty and GST of liquors is computed based on the volume or
volume and alcoholic strength of the product concerned. Currently, all
commercial consignments of liquors are to be bonded in the licensed
warehouse pending sample extraction by Control Officers. These
samples will subsequently be sent down to the Health Sciences Authority
(HSA) for analysis.
Info updated on March 08
Ref: www.customs.gov.sg
33
2. The number of standard size bottles of intoxicating liquors to be taken from
each consignment for analysis are as follows :
S/No
Item
1
Hard Liquor
Magnum
Bottles (0.75ltr)
Half Bottle (0.375ltr)
Quarter Bottle (0.1875 ltr)
Miniature
Litre
Half Litre
2
1
1
2
4
16 (8 for Volume Test)
1
2
Beer and Stout
Magnum
Bottles (0.75ltr)
Half Bottle (0.375ltr)
Quarter Bottle (0.1875 ltr)
Miniature
Litre
Half Litre
3
Number of Bottles for Full
test/Volume Test
3
6
6
6
24 (12 for Volume Test)
6
6
Samsoo
0.64 ltr (size)
0.32 ltr
0.16 ltr
6
8
12
All test samples must personally be selected by senior officer of Customs. The
sample must be sealed and handed over to the importer or his agent to be sent to
HSA for analysis within a day. A sample receipt will be issued to the importer to
enable him to deduct the stock.
Standardisation of Volume and Alcoholic Strength for Dutiable Liquors
The volume and alcoholic strength of selected liquors may be standardised by
Customs. The standardised volume or alcoholic strength is based on the average
Info updated on March 08
Ref: www.customs.gov.sg
34
of the last 3 test results determined by Health Sciences Authority (HSA) within
the past 12 months and an acceptable tolerance level.
The standardisation of volume covers still wine, sparkling wine and vermouth in
non-standard sized bottle. The standardisation of alcoholic strength is applicable
to "Other Spirituous beverages" in standard sized bottles.
Customs will notify the trader once the alcoholic strength or volume of a product
can be standardised. Traders can then proceed to pay Duty/GST through the
TradeNet System using the standardised alcoholic stength or volume for their
subsequent imports of the same product in the next 12 months without extracting
samples for analysis.
Standardisation of Weight for Dutiable Cigarettes and Cigars
The weight of dutiable cigarettes and cigars may be standardised by Customs.
The standardised weight is based on the average of the last 3 test weighing
conducted by Customs within the past 12 months.
Importers will be notified of such imports whenever the Duty/GST payment can
be based on the standardised weight. Traders can then proceed to pay Duty/GST
through the TradeNet System using the standardised weight for their subsequent
imports of the same product in the next 12 months without extracting samples
for test weighing.
Info updated on March 08
Ref: www.customs.gov.sg
35
List of Controlled Goods - Imports
COMPETENT
AUTHORITY
ITEMS
1)
Amusement machines, coin or disc-operated,
including pin-tables, shooting galleries &
cinematograph machines
-
Public Entertainments
Licensing Unit (PELU)
2)
Animals, birds and products thereof
-
Agri-food and Veterinary
Authority (AVA)
3)
Arms & explosives
-
Arms and Explosives
Licensing Division (A&E)
4)
Articles of asbestos
-
Pollution Control
Department (PCD)
5)
Articles of clothing intended as protection against
attack, including bullet-proof vests.
-
Arms and Explosives
Licensing Division (A&E)
6)
Batteries (primary), alkaline, zinc-carbon and
mercury oxide
-
Pollution Control
Department (PCD)
7)
Cartridges/cassettes/audio compact diskettes - prerecorded
-
Media Development
Authority (MDA)
8)
Chemicals:
a) poisons and hazardous
-
Pollution Control
Department (PCD)
b) toxic and precursors
-
National Authority,
Chemical Weapons
Convention (NA, CWC)
c) pesticides
-
Pollution Control
Department (PCD)
Info updated on March 08
Ref: www.customs.gov.sg
36
9)
a) Chewing Gum
-
Prohibited, Singapore
Customs
b) Chewing Gum (Oral Dental)
-
Cosmetic Control Unit
(CCU)
c) Chewing Gum (Medicinal)
-
Regulatory Support Unit
(RSU)
10)
Chlorofluorocarbons (CFCs)
-
Pollution Control
Department (PCD)
11)
Cigarette lighters - pistol/revolver shaped
-
Prohibited, Arms and
Explosives Licensing
Division (A&E)
12)
Cosmetics and cosmetic products (except medicated
skin and face lotions and creams which are
controlled by RSU)
-
Cosmetic Control Unit
(CCU)
13)
Diesel oil/fuel
-
Pollution Control
Department (PCD)
14)
a) Rough diamonds from Cote D' Ivoire
-
Prohibited, Singapore
Customs
b) Rough diamonds (KPCS)
Singapore Customs
15)
Films, cinema/video/laser discs
-
Media Development
Authority (MDA)
16)
Fire crackers
-
Prohibited, Arms and
Explosives Licensing
Division (A&E)
17)
Fishes and fishery products (including fin fish,
crustaceans and molluscs)
-
Agri-food and Veterinary
Authority (AVA)
18)
Flammable Materials
-
Singapore Civil Defence
Force (SCDF)
19)
Food items (excluding fresh/chilled vegetables and
fruits)
-
Agri-food and Veterinary
Authority (AVA)
Info updated on March 08
Ref: www.customs.gov.sg
37
20)
Fruits (fresh/chilled)
-
Agri-food and Veterinary
Authority (AVA)
21)
Fruit/jackpot machines
-
Singapore Police Force
Licensing Division (SPF)
22)
Ginseng roots
-
Agri-food and Veterinary
Authority (AVA)
23)
Gramophone records
-
Media Development
Authority (MDA)
24)
Handcuffs
-
Arms and Explosives
Licensing Division (A&E)
25)
Halons
-
Pollution Control
Department (PCD)
26)
Hair dye & hair care preparations
a) with poison
-
Regulatory Support Unit
(RSU)
b) without poison
-
Cosmetic Control Unit
(CCU)
a) Industrial safety
-
Occupational Safety and
Health Division (OSHD)
b) Steel
-
Arms and Explosives
Licensing Division (A&E)
28)
Human Pathogens
-
Biosafety Branch (BSB)
29)
Industrial safety items:
a) Belts
}
Occupational Safety and
Health Division
b) Harnesses
}
(OSHD)
c) Life line
}
27)
Helmets:
Info updated on March 08
Ref: www.customs.gov.sg
38
d) Safety lines
}
e) Nets
}
30)
Irradiating apparatus
-
Centre for Radiation
Protection (CRP)
31)
Mastering equipment and replication equipment for
any of the following:
a) CD (compact disc)
}
Singapore Customs
b) CD-ROM (compact disc-read only memory)
}
c) VCD (video compact disc)
}
d) DVD (digital video disc)
}
e) DVD-ROM (digital video disc-read only memory).
}
32)
Meat and meat products of animals and birds
-
Agri-food and Veterinary
Authority (AVA)
33)
Medicines/medicaments/pharmaceutical
-
Regulatory Support Unit
(RSU)
34)
Medicaments, veterinary
-
Agri-food and Veterinary
Authority (AVA)
35)
Milk powder - skimmed (coloured for animal feed)
Fresh milk/skimmed/pasteurised from Peninsular
Malaysia/Sabah/Sarawak, refer to AVA for
endorsement
-
Agri-food and Veterinary
Authority (AVA)
36)
Nitro-cellulose
-
Arms and Explosives
Licensing Division (A&E)
37)
Organic fertilizer
-
Agri-food and Veterinary
Authority (AVA)
38)
Petroleum
-
Singapore Civil Defence
Force (SCDF)
Info updated on March 08
Ref: www.customs.gov.sg
39
39)
Plants with/without soil, flowers and seeds
-
Agri-food and Veterinary
Authority (AVA)
40)
Poppy seeds (kaskas)
-
Central Narcotics Bureau
(CNB)
41)
Precursor Chemicals
-
Central Narcotics Bureau
(CNB)
42)
Publications
-
Media Development
Authority (MDA)
43)
Radio-active materials
-
Centre for Radiation
Protection (CRP)
44)
Rhinoceros horn, worked, unworked or prepared and
worked and powder of this product
-
Prohibited, Agri-food and
Veterinary Authority (AVA)
45)
Rice (excluding rice bran)
-
International Enterprise
Singapore
46)
Surface-active agents, anionic
-
Pollution Control
Department (PCD)
47)
Tableware and kitchenware of :
-
a) porcelain or china
}
b) lead crystal
}
48)
Tapes, pre-recorded
-
Media Development
Authority (MDA)
49)
Telecommunication equipment:
}
Infocomm Development
Authority of Singapore
(IDA)
a) Radio Telecommunication Equipment, e.g. walkie
talkie. The radio telecommunication equipment
(except cellular handphone or other such equipment
approved by IDA) will be prohibited if operating on
GSM frequency bands 890 - 915, 935 - 960 MHz. e.
g. wireless headphone/speaker, microphone
Info updated on March 08
Ref: www.customs.gov.sg
Agri-food and Veterinary
Authority (AVA)
40
b) Line Communication Equipment, e.g. fax
machine, telephone set
}
c) Broadcast Receivers with Communication Option,
e.g. radio amplifier or tuner
}
50)
Timber and wood (CITES listed)
-
Agri-food and Veterinary
Authority (AVA)
51)
Toy guns/pistols/revolvers
-
Arms and Explosives
Licensing Division (A&E)
52)
Toy walkie-talkie
-
Infocomm Development
Authority of Singapore
(IDA)
53)
Vegetables (fresh/chilled)
-
Agri-food and Veterinary
Authority (AVA)
54)
Waste lead-acid batteries and waste batteries made
with lead, cadmium or mercury
-
Pollution Control
Department (PCD)
55)
Imports and Goods in Transit to Democratic
People's Republic of Korea
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
}
Prohibited, Singapore
Customs
(i)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Any of the following items:
battle tanks;
armoured combat vehicles;
large calibre artillery systems;
combat aircraft;
attack helicopters;
warships;
missiles or missile systems.
(ii) Related material, including spare parts of any
item falling under paragraph (i); and
(iii) Any item, material, equipment, goods and
technology related to nuclear programmes, ballistic
missile programmes and other weapons of mass
destruction programmes set out in the lists in the
United Nations Security Council documents
S/2006/814, S/2006/815 and S/2006/853,
respectively, which documents are updated from
time to time and made available on the Internet
through the official United Nations website at
http://www.un.org/.
Info updated on March 08
Ref: www.customs.gov.sg
41
}
}
56)
a) Imports and Goods in Transit to Iran
Any item, material, equipment, goods and
technology related to nuclear programmes, ballistic
missile programmes and other weapons of mass
destruction programmes set out in the lists in the
United Nations Security Council documents
S/2006/814 and S/2006/815, which documents are
updated from time to time and made available on the
Internet through the official United Nations website at
http://www.un.org/.
b) Imports from Iran
}
}
}
}
}
}
}
}
}
}
}
}
Prohibited, Singapore
Customs
Any arms and related materials
Prohibited, Singapore
Customs
Info updated on March 08
Ref: www.customs.gov.sg
42
Summary of the relevant authorities for each class of goods:
1.
Agri-food and Veterinary Authority (AVA)
1.
AVA (Food Control Division)
2.
Animal, Meat and Seafood Regulatory Branch
3.
4.
1.
AVA (Animal Section)
2.
AVA (Meat Section)
3.
AVA (Seafood Section)
Plant Regulatory Branch
1.
AVA (Fruits and Vegetables Inspection Section)
2.
AVA (Plant Health Section)
Wildlife Regulatory Branch
1.
AVA (CITES Section)
2.
AVA (Ornamental Fish Section)
2.
Central Narcotics Bureau (CNB)
3.
Centre for Radiation Protection and Nuclear Science (CRPNS)
4.
Health Sciences Authority (HSA)
1.
Centre for Drug Administration (CDA)
- Cosmetic Control Unit (CCU)
2.
Health Product Regulatory Group (HPRG)
- Regulatory Support Unit (RSU)
5.
INFOCOMM Development Authority of Singapore (IDA)
6.
International Enterprise Singapore Board
7.
1.
Export of Rubber
2.
Import and Export of Rice
Media Development Authority (MDA)
1.
Board of Film Censors (BFC)
2.
Controller of Undesirable Publications (CUP)
8.
National Authority (Chemical Weapons Convention)
9.
Occupational Safety Department
10. Pollution Control Department:
1.
Hazardous Substances
2.
Ozone Depleting Substances
3.
Rotterdam Convention and the Interim Prior Informed Consent (PIC) Procedure
11. Singapore Customs
1.
Import and Export of Goods Covered under Import Certificate and Delivery
Verification (ICDV)
2.
Import and Export of Mastering Equipment and Replication Equipment
12. Singapore Police Force (SPF) Licensing Division
13. Singapore Civil Defence Force (SCDF)
14. Strategic Goods Control Unit
Info updated on March 08
Ref: www.customs.gov.sg
43
CONTACT DETAILS OF THE COMPETENT AUTHORITIES IN SINGAPORE
Competent Authority and Address
No.
Contact Person
Tel No.
Agri-food and Veterinary Authority (AVA)
TradeNet Officer
62276305
Animal, Meat & Seafood Regulatory Branch
AVA (Animal Section)
Tower Block MND Complex #02-00
5 Maxwell Road
Singapore 069110
Email Address:
AVA_Email@ava.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm.
Friday - 8.30am to 5.30pm
62270670
Agri-Food and Veterinary Authority (AVA)
Mr Tan Jiawen
63257648
Animal, Meat & Seafood Regulatory Branch
Mr Lai Fah Choong
AVA (Meat Section)
5 Maxwell Road
#02-03 Tower Block MND Complex
Singapore 069110
Email Address:
tan_jiawen@ava.gov.sg
lai_fah_choong@ava.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm.
Friday - 8.30am to 5.30pm
63257683
Agri-food and Veterinary Authority (AVA)
Mr Lee Woei Sing
63257650
Animal, Meat & Seafood Regulatory Branch
Mr Bernard Lee
AVA (Seafood Section)
Tower Block MND Complex #02-00
5 Maxwell Road
Singapore 069110
Email Address:
Lee_Woei_Sing@ava.gov.sg
AVA_Email@ava.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm.
Friday - 8.30am to 5.30pm
63257102
Agri-food and Veterinary Authority (AVA)
TradeNet Officer
62215091
Food Control Division
AVA (FCD)
Mr Ong Swee Seng
63244563
Tower Block MND Complex #18-00
Ms Ng Hooi Beng Angie
5 Maxwell Road
Singapore 069110
Email Address:
ong_swee_seng@ava.gov.sg
ng_hooi_beng@ava.gov.sg
jessye_ong@ava.gov.sg
farziana_rosli@ava.gov.sg
Operating Hours:
Monday to Friday - 8.30am to 5.30pm
63250783
Info updated on March 08
Ref: www.customs.gov.sg
Fax
63257834
63257624
63257652
/
62215056
63250788
63250786
44
Competent Authority and Address
No.
Contact Person
Tel No.
Agri-food and Veterinary Authority (AVA)
Ms Lily Ling
63257650
Plant Regulatory Branch
Mr Teo Soon Hock
AVA (Fruits & Vegetables Inspection Section)
Ms Teo Yen Ling
Tower Block MND Complex #02-03
5 Maxwell Road
Singapore 069110
Email Address:
lily_ling@ava.gov.sg
teo_yen_ling@ava.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm.
Friday - 8.30am to 5.30pm
63257620
Agri-Food and Veterinary Authority (AVA)
Ms. Ong Ai Khim
67520170
Plant Regulatory Branch
AVA (Plant Health Section)
Dr. Mohd Ali
67582979
Sembawang Field Experimental Station
Sembawang Road, 17 km, Lorong Chencharu
Singapore 769194
Email Address:
ong_ai_khim@ava.gov.sg
mohd_Ismail_mohd_ali@ava.gov.sg
Operating Hours:
Monday to Thursday - 8:30am to 5:30pm
Friday - 8:30am to 5:00pm
Saturday - 8:30am to 12:30pm
67530658
Agri-food and Veterinary Authority (AVA)
7646
Wildlife Regulatory Branch
(Main-line)
AVA (CITES Section)
Ms Janice Yap
Tower Block MND Complex #02-00
Mr Liang Ah Heng
5 Maxwell Road
Singapore 069110
Email Address:
Janice_Yap@ava.gov.sg
Liang_Ah_Heng@ava.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm
Friday: 8.30am to 5.30pm
6227 0670
Agri-Food and Veterinary Authority (AVA)
Mr Khoo Lim Teo
67595042
Wildlife Regulatory Branch
Mr Lee Kean Aik
AVA (Ornamental Fish Section)
Sembawang Research Station
Sembawang Road, 17 km.
Singapore 769194
Email address:
KHOO_Lim_Teo@ava.gov.sg
POH_Yew_Kwang@ava.gov.sg
Operating Hours: Monday to Friday - 8.30am to 1.00pm & 2.00 pm to 5.00 pm
Saturday - 8.30am to 12.30pm
67519804
Info updated on March 08
Ref: www.customs.gov.sg
Fax
63257684
63257599
67519815
67530657
6325
6325 7626
6325 7281
45
Competent Authority and Address
Contact Person
Tel No.
Arms and Explosives (A&E)
TradeNet Officer
62261089
Licensing Division
(for Arms & Explosives)
391 New Bridge Road
#02-701 Police Cantonment Complex
Hotline operators
Singapore 088762
Email Address:
spf_ops_licensing@spf.gov.sg
Operating Hours:
Monday to Friday - 8.30 am to 5.30 pm
Saturday - 8.30 am to 12.30 pm
65575809
Biosafety Branch
Dr. Suzette de Leon
63254679
Ministry of Health
Dr. Se Thoe Su Yun
63254679
16 College Road
Singapore 169854
Email Address:
MOH_Biosafety@moh.gov.sg
Operating Hours: Monday to Thursday - 8.30am to 6.00pm
Friday - 8.30am to 5.30pm
63259205
Central Narcotics Bureau (CNB)
62249087
393 New Bridge Road
Singapore 088763
Email Address:
Operating Hours:
TradeNet Officer
Mr John Tan
Mr Seah Shyr Dong Jimmy
Mr Toh Soon Teck
CNB_Chemical_Enquiry@cnb.gov.sg
Monday to Thursday - 8.30 am to 6.00 pm
Friday - 8.30 am to 5.30 pm
65575813/65575829
63258459
65573229
63251120
63244908
63251184
Centre for Radiation Protection and Nuclear
Ms Lim H P
62262353
Science (CRPNS)
National Environment Agency
Basement 1, HSA Building
11 Outram Road
Singapore 169078
Email Address:
lim_hock_puay@nea.gov.sg
Operating Hours:
Monday to Thursday - 8:30 am to 6.00pm
Friday - 8:30am to 5.30pm
62130706
Health Sciences Authority (HSA)
64789039
Centre for Drug Administration (CDA)
Cosmetic Control Unit (CCU)
11 Biopolis Way #11-03, Helios
Singapore 138667
Email Address:
ANG_Sook_Geek@hsa.gov.sg
hsa_ccu@hsa.gov.sg
68663472
Info updated on March 08
Ref: www.customs.gov.sg
Mdm Ang Sook Geek
Fax
46
Competent Authority and Address
No.
Contact Person
Tel No.
Fax
Health Sciences Authority (HSA)
TradeNet Officer
68663449
64789035
Health Products Regulation Group (HPRG)
TradeNet Supervisor
68663432
Regulatory Support Unit (RSU)
11 Biopolis Way #11-03, Helios
Singapore 138667
Email Address:
hsa_tradenet@hsa.gov.sg
Operating Hours:
Monday to Thursday 8.30 am – 1.00 pm and 2.00 pm - 6.00 pm
Friday
8.30 am – 1.00 pm and 2.00 pm - 5.30 pm
Saturday, Sunday & Public holidays - Closed
Info-communications Development Authority
Mr Tan Eng Soon
62112234
of Singapore (IDA)
Mdm Hamidah
62112234
Licensing & Operations Department
8 Temasek Boulevard
#14-00 Suntec Tower Three
Singapore 038988
Email Address:
tan_eng_soon@ida.gov.sg
Hamidah_ABDUL_LATHEEF@ida.gov.sg
Operating Hours: Monday to Thursday - 8:30am to 5.30pm.
Friday - 8:30am to 5:00pm.
Saturday, Sunday & Public holidays - Closed
62111948
International Enterprise Singapore Board
Ms Yanti
63376898
(IE Singapore)
(Rubber)
230 Victoria Street #07-00
Bugis Junction Office Tower
Ms Hayati
63378158
Singapore 188024
(Rice)
Email Address:
yanti@iesingapore.gov.sg
hayatitaib@iesingapore.gov.sg
Operating Hours:
Mon/Tue/Thur/Fri - 8 am to 5.30 pm
Wed - 8 am to 5 pm
64334793
Media Development Authority (MDA)
Licensing Services (Films and Publications)
45 Maxwell Road
URA Centre, East Wing #07-11/12
62210292
Singapore 069118
Email Address:
ng_chwee_lian@mda.gov.sg
62210269
63722808
Ms Ng Chwee Lian
(TradeNet Officer)
64334792
- Films & Video:
- Publications &
recorded sound media:
National Authority (Chemical
Trade Control Officer
5946
Weapons Convention) [NA(CWC)]
55 Newton Road
Revenue House #06-02
Singapore 307987
Email Address:
customs_nacwc@customs.gov.sg
Operating Hours:
Monday to Friday - 8:30 am - 5:30 pm
Info updated on March 08
Ref: www.customs.gov.sg
62111935
6775 5137
6775
47
Competent Authority and Address
No.
Occupational Safety and Health Division (OSHD)
63171261
Ministry of Manpower
18 Havelock Road #03-02
Singapore 059764
Email address:
mom_oshd@mom.gov.sg
Contact Person
Tel No.
Mr Lam Kiang Hoong
63247506
Ms Theresa Liew
63247504
Pollution Control Department (PCD)
Ms
Maslina
68362294
[Basel Convention]
National Environment Agency
40 Scotts Road#
12-00 Environment Bldg
Singapore 228231
Email Address:
maslina_mohamed_rasul@nea.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm
Friday - 8.30am to 5.30pm
Mohamed
Rasul
Pollution Control Department (PCD)
Ms Chia Lee Leng
68362294
[Hazardous Substances]
National Environment Agency
40 Scotts Road
#12-00 Environment Bldg
Singapore 228231
Email Address: chia_lee_leng@nea.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm
Friday - 8.30am to 5.30pm
67319665
Pollution Control Department (PCD)
Ms Tan Hwee Hong
68362294
[Ozone Depleting Substances]
National Environment Agency
40 Scotts Road
#12-00 Environment Bldg
Singapore 228231
Email Address: tan_hwee_hong@nea.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm
Friday - 8.30am to 5.30pm
67319377
Pollution Control Department (PCD)
Ms Chia Lee Leng
68362294
[Rotterdam Convention PIC Procedure]
National Environment Agency
40 Scotts Road
#12-00 Environment Bldg
Singapore 228231
Email Address: chia_lee_leng@nea.gov.sg
Operating Hours:
Monday to Thursday - 8.30am to 6.00pm
Friday - 8.30am to 5.30pm
67319665
Info updated on March 08
Ref: www.customs.gov.sg
Fax
67319377
48
Competent Authority and Address
No.
Contact Person
Tel No.
Public Entertainment Licensing Unit (PELU)
TradeNet Officer
62261089
Licensing Division
391 New Bridge Road
#02-701 Police Cantonment Complex
Singapore 088762
Email Address: spf_ops_licensing@spf.gov.sg
General Line Operators
Operating Hours: Monday to Friday - 8.30 am to 5.30 pm
Saturday - 8.30 am to 12.30 pm
65575828
Singapore Civil Defence Force
Mr K Mahaintharan
1494
HQ SCDF
Mr Veerasingam Muthusamy
Civil Defence Complex
Mr Kamal Shaari
91 Ubi Ave 4
Mr Muhathir Bin Mohamad
Singapore 408827
Email Address: K _Mahaintharan@scdf.gov.sg
Veerasingam_MUTHUSAMY@scdf.gov.sg
Kamal_SHAARI@scdf.gov.sg
Muhathir_MOHAMAD@scdf.gov.sg
Operating Hours: Monday to Thursday - 8.30am to 6.00pm
Friday - 8.30am to 5.30pm
6848 1429
Singapore Customs (SC)
Call Centre
62509606
55 Newton Road
#07-02 Revenue House
(ICDV)
63375212
Singapore 307987
(Strategic Goods)
63375212
Email Address:
Customs_Documentation@customs.gov.sg
Operating Hours:
Monday to Friday - 8.00 am to 5.00 pm
Saturday - 8.00 am to 1.00pm
63552000
Singapore Police Force Licensing Division
TradeNet Officer
62261089/
391 New Bridge Road
(for Fruit & Jackpot Machine)
#02-701 Police Cantonment Complex
Singapore 088762
Hotline operators
Email Address: spf_ops_licensing@spf.gov.sg
Operating Hours:
Monday to Friday - 8.30 am to 5.30 pm
Saturday - 8.30 am to 12.30 pm
65575834
Info updated on March 08
Ref: www.customs.gov.sg
Fax
68350000
6848
6848 1468
6848 1485
6848 1442
63375996
63375996
62262254
65575813/
65575829
49
Licensed Premises For The Storage Of Non-Dutiable Products
Warehouse Type I
Name
Address
Tel/Fax No
A. A. Pack Industries Pte Ltd
31 Gul Drive
Singapore 629479
Tel:6861 7955
Fax:6861 8922
Asian Warehousing (S) Pte Ltd
20 Penjuru Lane
Singapore 609193
Tel:6261 2779
Fax:6261 2082
BDP (A.P.) Pte Ltd
Jurong Districentre
3 Pioneer Sector 3 Level 3
Singapore 628342
Tel:6558 6590
Fax:6558 7971
Birkart Globistics (S.E.A.)
Pte Ltd
2 Clementi Loop #01-06
Singapore 129809
Tel:6586 7353
Fax:6467 3730
Brink's (S) Pte Ltd
7 Kim Chuan Lane
Singapore 537071
Tel:6286 7666
Fax:6286 7227
C & P Asia (S) Pte Ltd
1 Tuas Avenue 3
Singapore 639402
Tel:6861 3330
Fax:6861 2220
47A Jalan Buroh
Singapore 619491
C Steinweg (F.E.) Pte Ltd
28 Jurong Port Road
Singapore 619110
Tel:6267 0915
Fax:6268 4905
Choon Seng Pte Ltd
12 Tanjong Penjuru Crescent
Singapore 608975
Tel:6474 7777
Fax:6473 2423
CISCO
CISCO Centre 20
Jalan Afifi
Singapore 409179
Tel:6842 8550
Fax:6747 3160
Crown Worldwide Pte Ltd
36 Pioneer Road
Singapore 628504
Tel:6861 6818
Fax:6862 2840
CWT Limited
47A Jalan Buroh
Singapore 619497
Tel:6262 6880
Fax:6266 0349
24 Jurong Port Road
Singapore 619097
Ever Green Freight Forwarder
Info updated on March 08
Ref: www.customs.gov.sg
No. 30 Jurong Port Road
B2-6A Jalan Buroh Warehouse
Complex
Singapore 619103
Tel:6265 6553
Fax:6262 1767
50
Freight Links Logistics Pte Ltd
5 Toh Guan Road East
Singapore 608831
Tel:6665 3904
Fax:6566 8813
9 Changi South Street 3
Singapore 466361
GKE Metal Logistics Pte Ltd
19 Sungei Kadut Street 2
Singapore 729237
Tel:6261 7770
Fax:6261 2152
Griffin Kinetic Pte Ltd
9B Jln Ampas
Singapore 329509
Tel:6545 0133
Fax:6276 5206
Handee Express (F.E.) Pte Ltd
62 Senoko Road
Singapore 758125
Tel:6754 5522
Fax:6754 5566
Hankyu Int'l Tpt (S) Pte Ltd
151 Pasir Panjang Distripark
Pasir Panjang Road #01-08
Singapore 118480
Tel:6276 0933
Fax:6276 0911
HMG Logistics Pte Ltd
Blk 165 #01-21/23
Pasir Panjang Distripark
Singapore 118499
Tel:6271 3084
Fax:6278 5662
Hock Teoh Huat Transport
Pte Ltd
Paya Ubi Industrial Park
53 Ubi Ave #01-50
Singapore 408934
Tel:6291 5357
Fax:6295 2697
IDS Logistics Services Pte Ltd
279 Jalan Ahmad Ibrahim
Singapore 639938
Tel:6357 6351
Fax:6898 9025
Intas Pte Ltd
29 Pioneer Sector 1
Singapore 628434
Tel:6897 9112
Fax:6897 9121
Kim Ee Logistics Pte Ltd
10 Tanjong Penjuru
Singapore 609037
Tel:6533 3555
Fax:6261 9074
KWE-Kinetsu World Express (S) Pte
Ltd
20 Changi South Ave 2
Singapore 486547
Tel:6543 1994
Fax:6543 2860
NEMS (S) Pte Ltd
Blk 165 Pasir Panjang Road
#01-26 to 35
Singapore 117865
Tel:6221 1552
Fax:6221 1772
Ocean Tptn Pte Ltd
11 Tractor Road
Singapore 627972
Tel:6268 0288
Fax:6266 2239
Pan Ocean Transport Pte Ltd
7 Fan Yoong Road
Singapore 629785
Tel:6266 3320
Fax:6266 3371
Panalpina World Tpt (S) Pte Ltd
Harbour Link Warehouse
63 Alexandra Terrace
Tel:6277 4592
Fax:6277 4587
Info updated on March 08
Ref: www.customs.gov.sg
51
Singapore 119936
PQ Swiftvan Logistics Pte Ltd
30 Pandan Road
Singapore 609277
Tel:6744 1011
Fax:6261 3500
Premier G & U Districenters
Pte Ltd
1 Tuas Avenue 4
Singapore 639382
Tel:6668 4488
Fax:6668 4414
Realfast Marine (S) Pte Ltd
146 Gul Circle
Singapore 629604
Tel:6899 9457
Fax:6899 9475
Reliance Logistic Pte Ltd
23 Tuas Avenue 10
Singapore 639149
Tel:6261 3793
Fax:6261 5725
Sembawang Kimtrans Ltd
30 Old Toh Tuck Road
Singapore 597654
Tel:6463 2288
Fax:6463 2233
21 Jalan Buroh
Singapore 619478
SenKee Logistics Pte Ltd
80 Tuas Avenue 1 (4th Level)
Singapore 639525
Tel:6264 3333
Fax:6264 3331
Sin Hin Hang Logistics Pte Ltd
25 Jurong Port Rd
Singapore 619098
Tel:6463 1111
Fax:6463 0000
SKK Freight Services Pte Ltd
165 Pasir Panjang Road
#01-18/19/20
Pasir Panjang Distripark
Singapore 118499
Tel:6227 4188
Fax:6227 9190
Soon Hock Container & Warehousing
Pte Ltd
31 Penjuru Lane
Singapore 609198
Tel:6266 6161
Fax:6261 5730
Soon Hoe Shpg & Tptn Pte Ltd
Pasir Panjang Distripark
157 Pasir Panjang Road
#01-05
Singapore 118492
Tel:6270 0511
Fax:6270 3967
Takase Corp (S) Pte Ltd
Blk 1 Pasir Panjang Road
#02-06
Pasir Panjang Distripark
Singapore 118480
Tel:6273 1400
Fax:6273 5214
Tel Tpt & Warehousing Pte Ltd
Pasir Panjang Distripark
Blk 157 Pasir Panjang Road #01-34
Singapore 118492
Tel:6271 3933
Fax:6270 3733
Tentat (S) Pte Ltd
37 Penjuru Lane
Tentat Districentre
Singapore 609215
Tel:6223 7533
Fax:6224 3706
Info updated on March 08
Ref: www.customs.gov.sg
52
The National Forwarder (S)
Pte Ltd
Blk 163 Pasir Panjang Rd
#01-17
Singapore 118498
Tel:6546 1211
Fax:6546 1101
Transit Air Cargo Singapore
Pte Ltd
111 Neythal Road
Singapore 628598
Tel:6438 1686
Fax:6264 4935
UBTS Pte Ltd
12 Tanjung Penjuru Crescent
Singapore 608975
Tel:6268 1122
Fax:6268 1707
Uni-Rise Tpt Services
Warehouse W1
21 Jurong Port Road
Singapore 619095
Tel:6778 3338
Fax:6776 1097
United Overseas Bank Ltd
80 Raffles Place
UOB Plaza 1
Basement1
Singapore 048624
Tel:6539 2971
Fax:6534 5638
UTC Logistics Pte Ltd
2 Penjuru Lane
Singapore 609183
Tel:6268 8020
Fax:6268 2336
Vantec World Transport (S)
Pte Ltd
11 Changi South Street 2
Singapore 486362
Tel:6548 6367
Fax:6546 8402
Warehousing & Distribution
Pte Ltd
5A Toh Guan Road East
Singapore 608831
Tel:6569 4470
Fax:6566 0703
Yang Kee Logistics Pte Ltd
27 Penjuru Lane
C&P Logistics Hub 2 #07-01
Singapore 609195
Tel:6262 4866
Fax:6226 3493
Info updated on March 08
Ref: www.customs.gov.sg
53
Warehouse Type II
Name
Address
Addicon Logistics Management (S)
Pte Ltd
30 Old Toh Tuck Road
Tel:6463 2288
Sembawang Kimtrans Logistics Centre Fax:6225 8498
Level 1
Singapore 597654
Air Market Express (S) Pte Ltd
3 Changi South Street 1
Singapore 486795
Tel:6542 5966
Fax:6545 4628
Alliance Global Logistics Pte Ltd
11 Tampines Street 92 #03-00
Singapore 486443
Tel:6787 6388
Fax:6787 1918
Alps Logistics (S) Pte Ltd
2 Toh Guan Road East
#03-02B
Singapore 608837
Tel:6895 9308
Fax:6899 8400
AW Transport & Warehousing
Pte Ltd
73 Tuas South Ave 1
Distribution Centre
Singapore 637600
Tel:6863 6050
Fax:6863 3692
C. Steinweg Warehousing (F.E.) Pte
Ltd
30 Jurong Port Road
Singapore 619103
Tel:6267 0915
Fax:6268 4905
CST Container Services Pte Ltd
20 Chia Ping Road
Singapore 619974
Tel:6270 7177
Fax:6266 6897
CWT Limited
38 Tanjong Penjuru
Singapore 609032
Tel:6262 6794
Fax:6265 2831
DBS Bank Ltd
20 Cecil St #07-02/04
Equity Plaza
Singapore 049705
Tel:6878 9689
Fax:6224 5490
Euro Pac Shipping Agencies Pte Ltd
27 Penjuru Lane
C & P Logistics Hub 2
2nd Storey
Singapore 609195
Tel:6225 0188
Fax:6225 3588
Halcon Primo Logistics Pte Ltd
6 Toh Guan Road East
#01-07B
Singapore 608826
Tel:6349 2777
Fax:6349 2799
Hawk Forwarders Pte Ltd
157 Pasir Panjang Distripark
Pasir Panjang Road #01-30
Singapore 118492
Tel:6475 3333
Fax:6475 8833
Heah Long Seng Tpt & Trading
Pte Ltd
3B Toh Guan Road East
Singapore 608833
Tel:6569 3088
Fax:6569 7320
Info updated on March 08
Ref: www.customs.gov.sg
Tel/Fax No
54
I.M. Freight International
165 Pasir Panjang Road #01-41
Singapore 118499
Tel:6264 7918
Fax:6265 6322
Markono Logistics Pte Ltd
21 Neythal Road
Singapore 628586
Tel:6281 1118
Fax:6261 7555
Marquis Services Pte Ltd
161 Pasir Panjang Road
#01-18 Pasir Panjang Distripark
Singapore 118497
Tel:6276 8544
Fax:6276 8244
Premier G & U Districenters
Pte Ltd
1 Tuas Avenue 4
Singapore 639382
Tel:6668 4488
Fax:6668 4414
Richard Logistics Pte Ltd
7 Neythal Road #01-01
Singapore 628574
Tel:6265 5255
Fax:6265 0060
Serial Microelectronics Pte Ltd
8 Ubi View
Singapore 408554
Tel:6510 2408
Fax:6280 7372
Tri-Net Logistics (A) Pte Ltd
3 Pioneer Sector 3
Jurong Distribution Centre
Singapore 628342
Tel:6223 1121
Fax:6223 1123
Universal Transport Pte Ltd
47Jalan Buroh
CWT Distripark
Singapore 619491
Tel:6862 1166
Fax:6262 2926
Yamato Transport (S) Pte Ltd
37 Penjuru Lane
#01-02/#02/#03-02
Singapore 609215
Tel:6862 6441
Fax:6862 6443
Yang Kee Logistics Pte Ltd
25 Pioneer Sector 1
Singapore 628432
Tel:6227 9729
Fax:6226 3493
Info updated on March 08
Ref: www.customs.gov.sg
55
Warehouse Type III
Name
Address
Tel/Fax No
“K” Line Logistics (S) Pte Ltd
3 Changi South Street 2
Xilin Districentre Building A
Singapore 486548
Tel:6542 9919
Fax:6542 6551
Agility Int'l Logistics Pte Ltd
1 Changi North Way
Singapore 498802
Tel:6220 9055
Fax:6224 4939
Cougar Express Logistics
Pte Ltd
10 Penjuru Road
Singapore 609124
Tel:6863 6212
Fax:6863 2312
22A Benoi Road
Singapore 629893
DHL Exel Supply Chain Singapore
163 Alexandra Terrace #01-06
HarbourLink Warehouse
Singapore 119937
Tel:6375 5789
Fax:6275 1425
DHL Global Forwarding (S)
Pte Ltd
1 Changi South Street 2
DHL Distribution Centre
Singapore 486760
Tel:6542 7668
Fax:6542 9057
Freight Links Logistics Pte Ltd
5 Toh Guan Road East
Singapore 483361
Tel:6665 3904
Fax:6566 8813
9 Changi South St 3
Singapore 466361
G Link Express Logistics (S) Pte Ltd
46 Penjuru Lane #02-01
C&P Logistics Hub 1
Singapore 609206
Tel:6382 0833
Fax:6382 1922
GKE Metal Logistics Pte Ltd
1 Jalan Besut
Singapore 619554
Tel:6324 0700
Fax:6226 3020
Helu-Trans (S) Pte Ltd
Pte Ltd
39 Keppel Road
Tanjong Pagar Distripark
#01-04 & #02-04
Singapore 089065
Tel:6225 5448
Fax:6273 2282
Katoen Natie Sembcorp Jurong
Pte Ltd
1 Banyan Place Jurong Island
Singapore 627841
Tel:6419 2506
Fax:6419 2501
Keppel Logistics Pte Ltd
7 Gul Circle
Singapore 629563
Tel:6868 2337
Fax:6897 7621
Naigai Nitto (S) Pte Ltd
2 Toh Guan Road East
Singapore 608837
Tel:6566 1800
Fax:6566 3600
NIE Electronics (S) Pte Ltd
33 Kaki Bukit Place
Tel:6848 0300
Info updated on March 08
Ref: www.customs.gov.sg
56
Singapore 416211
Fax:6848 0304
Nissin Transport (S) Pte Ltd
50 Tuas Ave 9
Singapore 639192
Tel:6861 2453
Fax:6861 2354
NNR Global Logistics (S)
Pte Ltd
10 Changi South Lane
#02-01 Ossia Building
Singapore 049315
Tel:6827 0808
Fax:6542 1268
NYK Logistics (S) Pte Ltd
30 Tuas Ave 13
Singapore 638996
Tel:6864 1102
Fax:6861 3583
Poh Tiong Choon Logistics Limited
42 Pandan Road
Singapore 609284
Tel:6668 8520
Fax:6267 8795
Richardson Electronics Pte Ltd
73 Upper Paya Lebar Road
#04-01 Centro Bianco Bldg
Singapore 534818
Tel:6487 5995
Fax:6487 5862
Sankyu (S) Pte Ltd
11 Clementi Loop
Singapore 129813
Tel:6460 3134
Fax:6469 7411
Schenker Singapore (Pte) Ltd
2 Changi South Ave 1
Singapore 486149
Tel:6245 5473
Fax:6245 5423
63 Alexandra Terrace #05-01
Singapore 609195
SM Integrated Transware
Pte Ltd
32 Tanjong Penjuru
Singapore 609028
Tel:6264 8488
Fax:6898 1588
52 Tanjong Penjuru
Singapore 609034
ST Logistics Pte Ltd
601 Choa Chu Kang Road
Singapore 699817
Tel:6462 2288
Fax:6469 7582
YCH Global Logistics Pte Ltd
30 Tuas Road YCH Distripark
Singapore 638492
Tel:6417 2400
Fax:6861 6366
Yusen Air & Sea Service (S)
Pte Ltd
2 Changi South Ave 2
Singapore 486354
Tel:6546 8858
Fax:6546 8033
Info updated on March 08
Ref: www.customs.gov.sg
57
Licensed Premises For The Storage Of Dutiable Liquors And Tobacco Products
Name
Address
Tel/Fax No
6 Drunk Men Pte Ltd
63 Hillview Ave #01-10/11
Lam Soon Industrial Building
Singapore 669569
Tel:6316 7877
Fax:6766 8687
Air Market Express (S) Pte Ltd
3 Changi South Street 1
Singapore 486795
Tel:6260 0118
Fax:6260 1231
Ang Leong Huat (Pte) Ltd
16 Tagore Lane
Singapore 787476
Tel:6749 9988
Fax:6749 4321
Ben Foods (S) Pte Ltd
1 Fishery Port Road
Singapore 619729
Tel:6267 4410
Fax:6261 2990
Beni Warehousing Pte Ltd
204 Pandan Loop
Singapore 128394
Tel:6872 4552
Fax:6872 4558
3 Pioneer Sector
#02-01/02/03
Jurong Districentre
Singapore 628342
British American Tobacco (S) Pte Ltd
57 Senoko Drive
Singapore 758236
Tel:6751 5522
Fax:6755 9502
15 Senoko Loop
Singapore 758168
Cellar Solution
15 Little Road #02-02
Singapore 536988
Tel:6299 7300
Fax:6299 6200
Changi International Airport Services
Pte Ltd
Level 2 CIAS Flight Kitchen
50 Airport Boulevard Road
Singapore 819658
Tel:6541 3423
Fax:6542 6604
Cougar Express Logistics
Pte Ltd
30 Boon Lay Way
Singapore 609957
Tel:6425 5160
Fax:6425 5161
22A Benoi Road
Singapore 639893
Culina Pte Ltd
24 Senoko Way
Singapore 758046
Tel:6753 6966
Fax:6753 2420
Dart Customs Licensed Warehouse
Pte Ltd
21 Tuas Avenue 9
Blk B Level 2
Singapore 639196
Tel:6728 6739
Fax:6861 5311
Delfi Singapore Pte Ltd
7 Gul Circle
Level 2 Warehouse
Module C Keppel Districentre
Tel:6490 4300
Fax:6468 4928
Info updated on March 08
Ref: www.customs.gov.sg
58
Singapore 629563
DFS Venture (S) Pte Ltd
103 Kallang Avenue
AIS Building
Singapore 339504
Tel:6731 7312
Fax:6734 2281
Distillery Industries (S) Pte Ltd
26 Chin Bee Road
Singapore 619832
Tel:6261 5656
Fax:6265 6156
Fair Breeze Trading Pte Ltd
Blk 167 Pasir Panjang Road
#01-04A
Singapore 118500
Tel:6278 7300
Fax:6278 7311
Fuji Trading Pte Ltd
24 Chia Ping Road
Singapore 619976
Tel:6264 1755
Fax:6261 1151
Guthrie Marketing (S) Pte Ltd
18 Soon Lee Road
Singapore 628081
Tel:6262 1969
Fax:6268 5202
Hock Tong Bee Pte Ltd
61 Lor 17 Geyland Rd #03-00
Singapore 388574
Tel:6732 0555
Fax:6737 5910
IDS Logistics Services Pte Ltd
279 Jalan Ahmad Ibrahim
Singapore 639938
Tel:6357 6358
Fax:6898 9350
Joo Long Transport & Stevedoring Pte
Ltd
21 Jurong Port Road
Singapore 619905
Tel:6265 5558
Fax:6265 9338
Keppel Logistics Pte Ltd
7 Gul Circle
Singapore 629563
Tel:6868 2491
Fax:6862 6084
Kirei Japanese Food Supply
Pte Ltd
13 Jalan Kilang
Singapore 159413
Tel:6779 2128
Fax:6779 6471
Lubritrade Trading Pte Ltd
6 Pioneer Walk
Singapore 627751
Tel:6416 3316
Fax:6323 6411
Maya Mfg & Trading Co Pte Ltd
50 Sungei Kadut St 1
Singapore 729352
Tel:6367 5003
Fax:6368 3386
New Port Duty Free Pte Ltd
151 Pasir Panjang Road
#01-06 Pasir Panjang Distripark
Singapore 118480
Tel:6278 9196
Fax:6278 9198
Oceanic Trading Co Pte Ltd
Blk 1 Pasir Panjang Road
#02-03A Pasir Panjang Distripark
Singapore 118480
Tel:6272 0912
Fax:6273 0332
Oiltanking Odfjell Terminal (S)
1 Seraya Avenue
Singapore 628208
Tel:6473 1700
Fax:6479 4500
Info updated on March 08
Ref: www.customs.gov.sg
59
Pacific Beverages Pte Ltd
31 Kaki Bukit Road
#02-03 Techlink
Singapore 417818
Tel:6858 2338
Fax:6858 2339
Pan Ocean Transport Pte Ltd
7 Fan Yoong Road
Singapore 629785
Tel:6266 3320
Fax:6266 3371
RS Bonded Logistics (S)
Pte Ltd
23 Changi South Avenue 2
KTL Distribution Centre #04-02
Singapore 486443
Tel:6543 2038
Fax:6543 2078
Schaar & Niemeyer (Far East) Pte Ltd
16 Kian Teck Way
Singapore 628749
Tel:6849 5108
Fax:6265 1365
Schenker Singapore Pte Ltd
2 Changi South Ave 1
Schenker Logistics Centre
Singapore 486149
Tel:6245 5429
Fax:6245 5432
SembCorp Zenecon Pte Ltd
No 3 Clementi Loop
Singapore 129815
Tel:6468 5084
Fax:6468 5450
Shin Tai Ho & Co Pte Ltd
222 Pandan Loop
Singapore 128410
Tel:6771 2113
Fax:6774 1401
Singapore Airlines Limited
SIA Supplies Centre
60 Loyang Way
Singapore 508751
Tel:6541 4273
Fax:6545 4006
Sinwa (Singapore) Pte Ltd
28 Joo Koon Circle
Singapore 629057
Tel:6349 5983
Fax:6862 8300
South Sea Transportation &
Warehousing Pte Ltd
151 Pasir Panjang Road
#01-01 Pasir Panjang Distripark
Singapore 118480
Tel:6275 2678
Fax:6271 9206
SUTL Corporation Pte Ltd
100J Pasir Panjang Road
#05-00
Singapore 118525
Tel:6370 1728
Fax:6273 5386
Tai Thong Wine Traders
14 Kung Chong Road
Alexandra Industrial Estate
Singapore 159150
Tel:6479 8578
Fax:6472 8238
The Licensed Warehouse
Pte Ltd
17 Tuas View Close
Singapore 637484
Tel:6862 1063
Fax:6862 5459
Trident Districentre Pte Ltd
5A Toh Guan Road East
Trident Districentre #02-00
Singapore 608830
Tel:6568 1367
Fax:6566 8948
Vinum Pte Ltd
No 1 Jalan Kilang Timor
#01-03 Pacific Tech Center
Tel:6738 1715
Fax:6738 1726
Info updated on March 08
Ref: www.customs.gov.sg
60
Singapore 239067
Wine Bond Pte Ltd
14 Chin Bee Road
Singapore 619824
Tel:6265 2213
Fax:6265 5907
Wine Culture Pte Ltd
34 Tong Guan East #01-29
Enterprise Hub
Singapore 608579
Tel:6462 2129
Fax:6462 3577
Wingglen Pte Ltd
Blk 163 Pasir Panjang Rd
#01-02
Pasir Panjang Distripark
Singapore 118498
Tel:6324 0262
Fax:6324 0261
Wrist Far East (Singapore)
Pte Ltd
17 Tuas Link 2
Singapore 638567
Tel:6318 0020
Fax:6897 7340
YCH Global logistics Pte Ltd
30 Tuas Road YCH Distripark
Singapore 638492
Tel:6860 7717
Fax:6861 1359
Yen Investment Pte Ltd
22 Senoko South Road
Singapore 758086
Tel:6752 4320
Fax:6753 8215
Info updated on March 08
Ref: www.customs.gov.sg
61
Below is a list of dutiable goods
HS
2007 code
Duty Rates
Product Description
Customs Duty
Excise Duty
21069061
Alcoholic preparations to be used as raw material
for the manufacture of alcoholic beverages, in
liquid form
Nil
$70.00 per litre
of alcohol
21069062
Alcoholic preparations to be used as raw material
for the manufacture of alcoholic beverages, in
other forms
Nil
$90.00 per kgm
21069064
Composite concentrates of alcoholic preparations
for the manufacture of alcoholic beverages, in
liquid form
Nil
$70.00 per litre
of alcohol
21069065
Composite concentrates of alcoholic preparations
for the manufacture of alcoholic beverages, in
other forms
Nil
$90.00 per kgm
22030010
Stout or porter
$16.00 per litre
of alcohol
$48.00 per litre
of alcohol
22030090
Other beer including ale
$16.00 per litre
of alcohol
$48.00 per litre
of alcohol
22041000
Sparkling wine
Nil
$70.00 per litre
of alcohol
22042111
Still wine, 2 ltr or less, not exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22042112
Still wine, 2 ltr or less, exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22042121
Grape must, with fermentation prevented or
arrested by the additionof alcohol, including
fortified wine, 2 ltr or less, not exceeding
15%alc/vol
Nil
$70.00 per litre
of alcohol
22042122
Grape must, with fermentation prevented or
arrested by the additionof alcohol, including
fortified wine, 2 ltr or less, exceeding 15%alc/vol
Nil
$70.00 per litre
of alcohol
22042911
Still wine, more than 2 ltr, not exceeding 15%
alc/vol
Nil
$70.00 per litre
of alcohol
22042912
Still wine, more than 2 ltr, exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22042921
Grape must, with fermentation prevented or
arrested by the additionof alcohol, including
fortified wine, more than 2 ltr, not exceeding15%
alc/vol
Nil
$70.00 per litre
of alcohol
22042922
Grape must, with fermentation prevented or
arrested by the additionof alcohol, including
fortified wine, more than 2 ltr, exceeding
Nil
$70.00 per litre
of alcohol
Info updated on March 08
Ref: www.customs.gov.sg
62
15%alc/vol
22043010
Other grape must, not exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22043020
Other grape must, exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22051010
Vermouth and other grape wine flavoured with
plants or aromatic substances, 2 ltr or less, not
exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22051020
Vermouth and other grape wine flavoured with
plants or aromatic substances, 2 ltr or less,
exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22059010
Vermouth and other grape wine flavoured with
plants or aromatic substances, more than 2 ltr,
not exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22059020
Vermouth and other grape wine flavoured with
plants or aromatic substances, more than 2 ltr,
exceeding 15% alc/vol
Nil
$70.00 per litre
of alcohol
22060010
Cider & perry
Nil
$48.00 per litre
of alcohol
22060020
Sake (rice wine)
Nil
$70.00 per litre
of alcohol
22060030
Toddy
Nil
$70.00 per litre
of alcohol
22060040
Shandy
Nil
$70.00 per litre
of alcohol
22060090
Mead and other fermented beverages and
mixtures of fermented beverages and nonalcoholic beverages
Nil
$70.00 per litre
of alcohol
22071000
Ethyl alcohol, undenatured, 80% alc/vol or higher
Nil
$70.00 per litre
of alcohol
22082010
Brandy, not exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22082020
Brandy, exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22082030
Other spirits obtained by distilling grape wine or
grape marc, not exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22082040
Other spirits obtained by distilling grape wine or
grape marc, exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22083010
Whisky, not exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22083020
Whisky, exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22084010
Rum & other spirits obtained by distilling
Nil
$70.00 per litre
Info updated on March 08
Ref: www.customs.gov.sg
63
fermented sugar-cane products, not exceeding
46% alc/vol
of alcohol
22084020
Rum & other spirits obtained by distilling
fermented sugar-cane products, exceeding 46%
alc/vol
Nil
$70.00 per litre
of alcohol
22085010
Gin & Geneva, not exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22085020
Gin & Geneva, exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22086010
Vodka, not exceeding 46% alc/vol
Nil
$70.00 per litre
of alcohol
22086020
Vodka, exceeding 46% alc/ vol
Nil
$70.00 per litre
of alcohol
22087010
Liqueurs & cordials, not exceeding 57% alc/vol
Nil
$70.00 per litre
of alcohol
22087020
Liqueurs & cordials, exceeding 57% alc/vol
Nil
$70.00 per litre
of alcohol
22089010
Medicated samsu, not exceeding 40% alc/vol
$8.00 per litre of
alcohol
$70.00 per litre
of alcohol
22089020
Medicated samsu, exceeding 40% alc/vol
$8.00 per litre of
alcohol
$70.00 per litre
of alcohol
22089030
Other samsu, not exceeding 40% alc/vol
$8.00 per litre of
alcohol
$70.00 per litre
of alcohol
22089040
Other samsu, exceeding 40% alc/vol
$8.00 per litre of
alcohol
$70.00 per litre
of alcohol
22089050
Arrack & pineapple spirit, not exceeding 40%
alc/vol
Nil
$70.00 per litre
of alcohol
22089060
Arrack & pineapple spirit, exceeding 40% alc/vol
Nil
$70.00 per litre
of alcohol
22089070
Bitters and similar beverages, not exceeding 57%
alc/vol
Nil
$70.00 per litre
of alcohol
22089080
Bitters and similar beverages, exceeding 57%
alc/vol
Nil
$70.00 per litre
of alcohol
22089090
Other spirituous beverages
Nil
$70.00 per litre
of alcohol
24011010
Tobacco leaf, not stemmed / stripped, Virginia
type, flue-cured
Nil
$300.00 per kgm
24011020
Tobacco leaf, not stemmed / stripped, Virginia
type, not flue-cured
Nil
$300.00 per kgm
24011030
Tobacco leaf, not stemmed / stripped, other type,
flue-cured
Nil
$300.00 per kgm
24011090
Tobacco leaf, not stemmed / stripped, other type,
Nil
$300.00 per kgm
Info updated on March 08
Ref: www.customs.gov.sg
64
not flue-cured
24012010
Tobacco leaf, partly or wholly stemmed / stripped,
Virginia type, flue-cured
Nil
$300.00 per kgm
24012020
Tobacco leaf, partly or wholly stemmed / stripped,
Virginia type, not flue-cured
Nil
$300.00 per kgm
24012030
Tobacco leaf, partly or wholly stemmed / stripped,
Oriental type
Nil
$300.00 per kgm
24012040
Tobacco leaf, partly or wholly stemmed / stripped,
Burley type
Nil
$300.00 per kgm
24012050
Tobacco leaf, partly or wholly stemmed / stripped,
other type, flue-cured
Nil
$300.00 per kgm
24012090
Tobacco leaf, partly or wholly stemmed / stripped,
other type, not flue-cured
Nil
$300.00 per kgm
24013010
Tobacco stems
Nil
$300.00 per kgm
24013090
Other tobacco refuse
Nil
$300.00 per kgm
24021000
Cigars, cheroots & cigarillos, containing tobacco
Nil
$352.00 per kgm
24022010
Beedies
Nil
$181.00 per kgm
24022090
Cigarettes
Nil
35.2 cents for
every gram or
part thereof of
each stick of
cigarette
24029010
Cigars, cheroots & cigarillos, of tobacco
substitutes
Nil
$352.00 per kgm
24029020
Cigarettes of tobacco substitutes
Nil
35.2 cents for
every gram or
part thereof of
each stick of
cigarette
24031011
Blended tobacco, packed for retail sale
Nil
$352.00 per kgm
24031019
Other smoking tobacco, packed for retail sale
Nil
$352.00 per kgm
24031021
Blended tobacco, for cigarette making
Nil
$300.00 per kgm
24031029
Other smoking tobacco, for cigarette making
Nil
$300.00 per kgm
24031090
Other smoking tobacco
Nil
$352.00 per kgm
24039100
"Homogenised" or "reconstituted" tobacco
Nil
$352.00 per kgm
24039930
Manufactured tobacco substitutes
Nil
$352.00 per kgm
24039940
Snuff
Nil
$352.00 per kgm
24039950
Other smokeless tobacco, including chewing and
sucking tobacco
Nil
$181.00 per kgm
Info updated on March 08
Ref: www.customs.gov.sg
65
24039960
Ang Hoon
Nil
$181.00 per kgm
24039990
Other manufactured tobacco
Nil
$352.00 per kgm
27101111
Motor spirit, premium leaded
Nil
$7.10 per dal
27101112
Motor spirit, premium unleaded
Nil
$4.40 per dal
27101113
Motor spirit, regular leaded
Nil
$6.30 per dal
27101114
Motor spirit, regular unleaded
Nil
$3.70 per dal
27101115
Other motor spirit, leaded
Nil
$6.80 per dal
27101116
Other motor spirit, unleaded
Nil
$4.10 per dal
33021010
Odoriferous alcoholic preparations of a kind used
for the manufacture of alcoholic beverages, in
liquid form
Nil
$70.00 per litre
of alcohol
33021020
Odoriferous alcoholic preparations of a kind used
for the manufacture of alcoholic beverages, in
other forms
Nil
$90.00 per kgm
87031010
Golf cars including golf buggies, for the transport
of 9 persons or less including the driver
Nil
20%
87031090
Snow vehicles and other vehicles similar to golf
cars, for the transport of 9 persons or less
including the driver
Nil
20%
87032110
Go-karts, with spark-ignition internal combustion
reciprocating piston engine, not exceeding
1000cc
Nil
20%
87032121
Motor cars, CKD, spark-ignition internal
combustion reciprocating piston engine, not
exceeding 1000cc, for the transport of 9 persons
or less including the driver
Nil
20%
87032129
Motor cars, CBU/other, spark-ignition internal
combustion reciprocating piston engine, not
exceeding 1000cc, for the transport of 9 persons
or less including the driver
Nil
20%
87032130
Other vehicles, CKD, spark-ignition internal
combustion reciprocating piston engine, not
exceeding 1000cc, for the transport of9 persons
or less including the driver
Nil
20%
87032190
Other vehicles, CBU/other, spark-ignition internal
combustion reciprocating piston engine, not
exceeding 1000cc, for the transport of9 persons
or less including the driver
Nil
20%
87032211
Motor cars, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1000cc but not exceeding 1500cc, for
thetransport of 9 persons or less including the
driver
Nil
20%
87032219
Motor cars, CBU/other, spark-ignition internal
Nil
20%
Info updated on March 08
Ref: www.customs.gov.sg
66
combustion reciprocating piston engine,
exceeding 1000cc but not exceeding 1500cc,for
the transport of 9 persons or less including the
driver
87032220
Other vehicles, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1000cc but not exceeding 1500cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032290
Other vehicles, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1000cc but not exceeding 1500cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032310
Ambulances, spark-ignition internal combustion
reciprocating piston engine, exceeding 1500cc
but not exceeding 3000cc, for the transport of 9
persons or less including the driver
Nil
20%
87032320
Hearses, spark-ignition internal combustion
reciprocating piston engine, exceeding 1500cc
but not exceeding 3000cc, for the transport of 9
persons or less including the driver
Nil
20%
87032330
Prison vans, spark-ignition internal combustion
reciprocating piston engine, exceeding 1500cc
but not exceeding 3000cc, for the transport of 9
persons or less including the driver
Nil
20%
87032341
Motor cars, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1500cc but not exceeding 1800cc, for
the transport of 9 persons or less including the
driver
Nil
20%
87032342
Motor cars, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1800cc but not exceeding 2000cc, for
the transport of 9 persons or less including the
driver
Nil
20%
87032343
Motor cars, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 2000cc but not exceeding 2500cc, for
the transport of 9 persons or less including the
driver
Nil
20%
87032344
Motor cars, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 2500cc but not exceeding 3000cc, for
thetransport of 9 persons or less including the
driver
Nil
20%
87032351
Motor cars, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1500cc but not exceeding 1800cc,for
the transport of 9 persons or less including the
driver
Nil
20%
Info updated on March 08
Ref: www.customs.gov.sg
67
87032352
Motor cars, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1800cc but not exceeding 2000cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032353
Motor cars, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 2000cc but not exceeding 2500cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032354
Motor cars, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 2500cc but not exceeding 3000cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032361
Other vehicles, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1500cc but not exceeding 1800cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032362
Other vehicles, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1800cc but not exceeding 2000cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032363
Other vehicles, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 2000cc but not exceeding 2500cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032364
Other vehicles, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 2500cc but not exceeding 3000cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032391
Other vehicles, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1500cc but not exceeding 1800cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032392
Other vehicles, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 1800cc but not exceeding 2000cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032393
Other vehicles, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 2000cc but not exceeding 2500cc,for
the transport of 9 persons or less including the
driver
Nil
20%
87032394
Other vehicles, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
Nil
20%
Info updated on March 08
Ref: www.customs.gov.sg
68
exceeding 2500cc but not exceeding 3000cc,for
the transport of 9 persons or less including the
driver
87032410
Ambulances, spark-ignition internal combustion
reciprocating piston engine, exceeding 3000cc,
for the transport of 9 persons or less including the
driver
Nil
20%
87032420
Hearses, spark-ignition internal combustion
reciprocating piston engine, exceeding 3000cc,
for the transport of 9 persons or less including the
driver
Nil
20%
87032430
Prison vans, spark-ignition internal combustion
reciprocating piston engine, exceeding 3000cc,
for the transport of 9 persons or less including the
driver
Nil
20%
87032440
Motor cars, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 3000cc, for the transport of 9 persons
or less including the driver
Nil
20%
87032450
Motor cars, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 3000cc, for the transport of 9 persons
or less including the driver
Nil
20%
87032460
Other vehicles, CKD, spark-ignition internal
combustion reciprocating piston engine,
exceeding 3000cc, for the transport of 9 persons
or less including the driver
Nil
20%
87032490
Other vehicles, CBU/other, spark-ignition internal
combustion reciprocating piston engine,
exceeding 3000cc, for the transport of 9 persons
or less including the driver
Nil
20%
87033110
Motor cars, CKD, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
not exceeding 1500cc, for the transportof 9
persons or less including the driver
Nil
20%
87033120
Motor cars, CBU/other, compression-ignition
internal combustion piston engine (diesel or semidiesel), not exceeding 1500cc, for thetransport of
9 persons or less including the driver
Nil
20%
87033130
Other vehicles, CKD, compression-ignition
internal combustion piston engine (diesel or semidiesel), not exceeding 1500cc, for the transportof
9 persons or less including the driver
Nil
20%
87033190
Other vehicles, CBU/other, compression-ignition
internal combustion piston engine (diesel or semidiesel), not exceeding 1500cc, for thetransport of
9 persons or less including the driver
Nil
20%
87033210
Ambulances, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 1500cc but not exceeding 2500cc,
Nil
20%
Info updated on March 08
Ref: www.customs.gov.sg
69
forthe transport of 9 persons or less including the
driver
87033220
Hearses, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 1500cc but not exceeding 2500cc,
forthe transport of 9 persons or less including the
driver
Nil
20%
87033230
Prison vans, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 1500cc but not exceeding 2500cc,
forthe transport of 9 persons or less including the
driver
Nil
20%
87033241
Motor cars, CKD, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 1500cc but not exceeding2000cc, for
the transport of 9 persons or less including the
driver
Nil
20%
87033249
Motor cars, CKD, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 2000cc but not exceeding 2500cc, for
the transport of 9 persons or less including the
driver
Nil
20%
87033251
Motor cars, CBU/other, compression-ignition
internal combustionpiston engine (diesel or semidiesel), exceeding 1500cc but not exceeding
2000cc, for the transport of 9 persons or less
including thedriver
Nil
20%
87033259
Motor cars, CBU/other, compression-ignition
internal combustion piston engine (diesel or semidiesel), exceeding 2000cc but not exceeding
2500cc, for the transport of 9 persons or less
including the driver
Nil
20%
87033261
Other vehicles, CKD, compression-ignition
internal combustion piston engine (diesel or semidiesel), exceeding 1500cc but not exceeding
2000cc, for the transport of 9 persons or less
including the driver
Nil
20%
87033269
Other vehicles, CKD, compression-ignition
internal combustion piston engine (diesel or semidiesel), exceeding 2000cc but not exceeding
2500cc, for the transport of 9 persons or less
including the driver
Nil
20%
87033291
Other vehicles, CBU/other, compression-ignition
internal combustionpiston engine (diesel or semidiesel), exceeding 1500cc but notexceeding
2000cc, for the transport of 9 persons or less
including thedriver
Nil
20%
87033299
Other vehicles, CBU/other, compression-ignition
internal combustionpiston engine (diesel or semidiesel), exceeding 2000cc but notexceeding
2500cc, for the transport of 9 persons or less
including thedriver
Nil
20%
Info updated on March 08
Ref: www.customs.gov.sg
70
87033310
Ambulances, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 2500cc, for the transport of 9 persons
or less including the driver
Nil
20%
87033320
Hearses, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 2500cc, for the transport of 9 persons
or less including the driver
Nil
20%
87033330
Prison vans, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 2500cc, for the transport of 9 persons
or less including the driver
Nil
20%
87033341
Motor cars, CKD, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 2500cc but not exceeding3000cc, for
the transport of 9 persons or less including the
driver
Nil
20%
87033342
Motor cars, CKD, compression-ignition internal
combustion piston engine (diesel or semi-diesel),
exceeding 3000cc, for the transport of 9 persons
or less including the driver
Nil
20%
87033351
Motor cars, CBU/other, compression-ignition
internal combustion piston engine (diesel or semidiesel), exceeding 2500cc but not exceeding
3000cc, for the transport of 9 persons or less
including thedriver
Nil
20%
87033352
Motor cars, CBU/other, compression-ignition
internal combustion piston engine (diesel or semidiesel), exceeding 3000cc, for thetransport of 9
persons or less including the driver
Nil
20%
87033360
Other vehicles, CKD, compression-ignition
internal combustion piston engine (diesel or semidiesel), exceeding 2500cc, for the transport of 9
persons or less including the driver
Nil
20%
87033390
Other vehicles, CBU/other, compression-ignition
internal combustion piston engine (diesel or semidiesel), exceeding 2500cc, for thetransport of 9
persons or less including the driver
Nil
20%
87039010
Ambulances, other than spark- or compression
ignition internal combustion piston engine, for the
transport of 9 persons or lessincluding the driver
Nil
20%
87039020
Hearses, other than spark- or compression
ignition internal combustion piston engine, for the
transport of 9 persons or lessincluding the driver
Nil
20%
87039030
Prison vans, other than spark- or compression
internal ignition combustion piston engine, for the
transport of 9 persons or less including the driver
Nil
20%
87039041
Motor cars, CKD, other than spark- or
compression-ignition internal combustion piston
engine, not exceeding 1800cc, for the transport of
Nil
20%
Info updated on March 08
Ref: www.customs.gov.sg
71
9 persons or less including the driver
87039042
Motor cars, CKD, other than spark- or
compression-ignition internal combustion piston
engine, exceeding 1800cc but not exceeding
2000cc,for the transport of 9 persons or less
including the driver
Nil
20%
87039043
Motor cars, CKD, other than spark- or
compression-ignition internal combustion piston
engine, exceeding 2000cc but not exceeding
2500cc,for the transport of 9 persons or less
including the driver
Nil
20%
87039044
Motor cars, CKD, other than spark- or
compression-ignition internal combustion piston
engine, exceeding 2500cc, for the transport of
9persons or less including the driver
Nil
20%
87039051
Motor cars, CBU/other, other than spark- or
compression-ignition internal combustion piston
engine, not exceeding 1800cc, for the transport of
9 persons or less including the driver
Nil
20%
87039052
Motor cars, CBU/other, other than spark- or
compression-ignition internal combustion piston
engine, exceeding 1800cc but not exceeding
2000cc, for the transport of 9 persons or less
including the driver
Nil
20%
87039053
Motor cars, CBU/other, other than spark- or
compression-ignition internal combustion piston
engine, exceeding 2000cc but not exceeding
2500cc, for the transport of 9 persons or less
including the driver
Nil
20%
87039054
Motor cars, CBU/other, other than spark- or
compression-ignition internal combustion piston
engine, exceeding 2500cc, for the transportof 9
persons or less including the driver
Nil
20%
87039060
Other vehicles, CKD, other than spark- or
compression-ignition internal combustion piston
engine, for the transport of 9 persons or less
including the driver
Nil
20%
87039090
Other vehicles, CBU/other, other than spark- or
compression-ignition internal combustion piston
engine, for the transport of 9 persons or less
including the driver
Nil
20%
87060030
Chassis fitted with engines for vehicles of heading
87.03
Nil
20%
87071000
Bodies (including cabs) for vehicles of heading
87.03
Nil
20%
87111011
Motorcycles including mopeds and motor
scooters, CKD, reciprocating internal combustion
piston engine, not exceeding 50cc
Nil
12%
87111019
Other cycles, CKD, reciprocating internal
Nil
12%
Info updated on March 08
Ref: www.customs.gov.sg
72
combustion piston engine, not exceeding 50cc
87111091
Motorcycles including mopeds and motor
scooters, CBU/other, reciprocating internal
combustion piston engine, not exceeding 50cc
Nil
12%
87111099
Other cycles, CBU/other, reciprocating internal
combustion piston engine, not exceeding 50cc
Nil
12%
87112010
Motocross motorcycles, reciprocating internal
combustion piston engine, exceeding 50cc but
not exceeding 250cc
Nil
12%
87112021
Other motorcycles including motor scooters,
CKD, reciprocating internal combustion piston
engine, exceeding 50cc but not exceeding 125cc
Nil
12%
87112022
Other motorcycles including motor scooters,
CKD, reciprocating internal combustion piston
engine, exceeding 125cc but not exceeding
150cc
Nil
12%
87112023
Other motorcycles including motor scooters,
CKD, reciprocating internal combustion piston
engine, exceeding 150cc but not exceeding
200cc
Nil
12%
87112024
Other motorcycles including motor scooters,
CKD, reciprocating internal combustion piston
engine, exceeding 200cc but not exceeding
250cc
Nil
12%
87112030
Other cycles, CKD, reciprocating internal
combustion piston engine, exceeding 50cc but
not exceeding 250cc
Nil
12%
87112041
Motorcycles including motor scooters, CBU/other,
reciprocating internal combustion piston engine,
exceeding 50cc but not exceeding 125cc
Nil
12%
87112042
Motorcycles including motor scooters, CBU/other,
reciprocating internal combustion piston engine,
exceeding 125cc but not exceeding 150cc
Nil
12%
87112043
Motorcycles including motor scooters, CBU/other,
reciprocating internal combustion piston engine,
exceeding 150cc but not exceeding200cc
Nil
12%
87112044
Motorcycles including motor scooters, CBU/other,
reciprocating internal combustion piston engine,
exceeding 200cc but not exceeding250cc
Nil
12%
87112090
Other cycles, CBU/other, reciprocating internal
combustion piston engine, exceeding 50cc but
not exceeding 250cc
Nil
12%
87113010
Motocross motorcycles, reciprocating internal
combustion piston engine, exceeding 250cc but
not exceeding 500cc
Nil
12%
87113020
Three-wheeled light vehicles, reciprocating
internal combustion piston engine, exceeding
Nil
12%
Info updated on March 08
Ref: www.customs.gov.sg
73
250cc but not exceeding 356cc and a payload
capacity not exceeding 350kg
87113030
Other cycles, CKD, reciprocating internal
combustion piston engine, exceeding 250cc but
not exceeding 500cc
Nil
12%
87113090
Other cycles, CBU/other, reciprocating internal
combustion piston engine, exceeding 250cc but
not exceeding 500cc
Nil
12%
87114010
Motocross motorcycles, reciprocating internal
combustion piston engine, exceeding 500cc but
not exceeding 800cc
Nil
12%
87114020
Other cycles, CKD, reciprocating internal
combustion piston engine, exceeding 500cc but
not exceeding 800cc
Nil
12%
87114090
Other cycles, CBU/other, reciprocating internal
combustion piston engine, exceeding 500cc but
not exceeding 800cc
Nil
12%
87115020
Motorcycles and other cycles, CKD, reciprocating
internal combustion piston engine, exceeding
800cc
Nil
12%
87115090
Motorcycles and other cycles, CBU/other,
reciprocating internal combustion piston engine,
exceeding 800cc
Nil
12%
87119050
Motorcycles and other cycles, CKD, other than
reciprocating internal combustion piston engine
Nil
12%
87119090
Motorcycles and other cycles, CBU/other, other
than reciprocating internal combustion piston
engine
Info updated on March 08
Ref: www.customs.gov.sg
74
CONTACT DETAILS OF CUSTOMS OFFICES
Corporate HQ and mailing address:
Singapore Customs
55 Newton Road, #08-01
Revenue House
Singapore 307987
Fax: (065) 6250 8663
Customs Call Centre
Customer Service Line
Operating hours (with effect from 1 July 05):
Monday - Friday
0800 - 1730 hrs
Saturday
0800 - 1245 hrs
Closed on Sundays and Public Holidays
(The Customer Service Line is equipped with a 24-hour Interactive Voice Response System)
Tel: (065) 6355 2000
Email: customs_documentation@customs.gov.sg
Strategic Goods Control Unit
Trade Control Branch
Tel: (065) 6337 5996
Fax:(065) 6355 2156
Email: customs_stgc@customs.gov.sg
Submission of documents by courier can be made at:
7th floor, Revenue House
Box No. 3 - Trade Control Branch
Report on smuggling activities and evasion of duty/GST
Tel: 1800 233 0000
Email: customs_intelligence@customs.gov.sg
Training program for the trade
Tel: (065) 6355 2044
Email: customs_hr@customs.gov.sg
Quality Service Manager
Tel: 1800 253 3866
Email: customs_feedback@customs.gov.sg
Branch Information
Branch Name
Email Address
Documentation Specialists Branch
customs_documentation_specialists@customs.gov.sg
Permits Compliance Branch
customs_compliance@customs.gov.sg
Procedures & Processing Branch
customs_documentation@customs.gov.sg
Revenue Control Branch
customs_revenue_control@customs.gov.sg
Trade Control Branch
customs_trade_control@customs.gov.sg
Info updated on March 08
Ref: www.customs.gov.sg
75
Supply Chain Security
Branch
customs_scs@customs.gov.sg
Intelligence Branch
customs_intelligence@customs.gov.sg
Special Investigations Branch
customs_special_investigation@customs.gov.sg
Post Clearance Audit Branch
customs_pca@customs.gov.sg
Checkpoint Services & Investigations
customs_csi@customs.gov.sg
Branch
International & Planning Branch
customs_international@customs.gov.sg
Administration Branch
customs_admin@customs.gov.sg
Corporate Communications Branch
customs_feedback@customs.gov.sg
Finance Branch
customs_finance@customs.gov.sg
Human Resource Branch
customs_hr@customs.gov.sg
Internal Audit Branch
customs_internal_audit@customs.gov.sg
Customs Station
Email: customs_csi@customs.gov.sg
Station Name
Tel
Fax
Changi Airport Terminal 1
(065) 6542 7058
(065) 6542 7059
Changi Airport Terminal 2
(065) 6546 4656
(065) 6545 2204
Changi Airport Terminal 3
(065) 6542 0519
(065 6542 4071
Budget Terminal
(065) 6546 3090
(065) 6546 0615
Singapore Cruise Centre
(065) 6276 6587
(065) 6276 6587
Tanah Merah Ferry Terminal
(065) 6786 1427
(065) 6786 1427
Tuas Checkpoint
(065) 6863 9032 /
(065) 6863 9179
(065) 6863 9032 /
(065) 6863 9179
Woodlands Checkpoint
(065) 6767 5815 /
(065) 6767 5837
(065) 6892 7223
Info updated on March 08
Ref: www.customs.gov.sg
76
Glossary
APPROVED THIRD PARTY LOGISTICS (A3PL) COMPANY SCHEME
The Approved 3PL (A3PL) Company Scheme, administered by IRAS, is designed to ater to the specific
business needs of third-party logistics (3PL) companies. It facilitates the movement of goods that are
managed by 3PL companies under a Vendor-Managed Inventory (VMI) environment, so that the local 3PL
companies can offer their services more competitively. Generally, the scheme allows an approved 3PL
company to import goods belonging to itself or its overseas principals without collecting GST.
CENTRAL REGISTRATION NUMBER (CR)
Central Registration Number (CR) is the number issued by SC to traders who wish to conduct import,
export, trans-shipment and other trading activities in Singapore.
CUSTOMS LOT NUMBER
Customs Lot Numbers are numbers (five unique alpha prefix with four numeric characters running serially
from 0001 to 9999) assigned to you by SC. Unique Customs lot numbers must be used for each product in
a shipment and must be declared in the respective customs clearance permits covering the zero-GST
goods. Customs lot numbers are required for tracking the various zero-GST goods in a shipment.
DUTIABLE GOODS
Dutiable goods are goods subject to the payment of customs duty or excise duty on entry into customs
territory, or goods manufactured in Singapore for which customs duty or excise duty is liable.
APPROVED COMMODITIES
Approved commodities include coffee, pepper, rubber, base metals (copper, nickel,aluminium, lead, zinc
and tin), crude oil and petroleum.
GOODS & SERVICES TAX (GST)
Goods & Services Tax (GST) is a tax on domestic consumption. GST is charged on all supplies of goods
and services in Singapore and on goods imported into Singapore. SC collects GST at the point of
importation, as well as goods which are locally manufactured and which attract excise duty.
FREE TRADE ZONE (FTZ)
Free Trade Zone is any area in Singapore which has been declared to be a free trade zone under the Free
Trade Zones Act. There are no customs formalities on the movement of goods within a FTZ.
LICENSED WAREHOUSE
Licensed warehouse is a designated area approved by SC with corresponding licensing conditions, for the
storage of dutiable goods.
MAJOR EXPORTER SCHEME (MES)
The Major Exporter Scheme (MES), administered by IRAS, is designed to alleviate the cash flow of
importers who have significant exports. GST will be suspended on goods imported by approved MES
companies.
NON-ZERO-GST GOODS
Non-zero-GST goods are any goods other than zero-GST goods. They include dutiable goods or goods for
which GST is not liable.
NON-DUTIABLE GOODS
Non-dutiable goods are goods not subject to the payment of customs duty or excise duty.
STOCK-KEEPING UNIT (SKU) NUMBERS
SKU numbers are numbers assigned to the zero-GST goods by the licensee himself. Unique SKU
numbers must be used for each product in a shipment and must be declared
in the respective customs permits covering the zero-GST goods. They are required for tracking the various
zero-GST goods in a shipment.
STORAGE-BASED FACILITIES
Storage-based facilities are warehouses meant for the storage of goods only.
WAREHOUSE INVENTORY SUBMISSION ELECTRONICALLY VIA INTERNET (WISE)
WISE is an internet application that allows licensees of each licensed premise to create, submit and
amend daily or monthly inventory statements to SC.
ZERO-GST GOODS
Zero-GST goods are imported, non-dutiable goods stored in a zero-GST warehouse with GST suspended.
Info updated on March 08
Ref: www.customs.gov.sg
77
REFERENCES
The information used in this report was taken from the following website:

www.gov.sg/customs
 www.tradenet.gov.sg
 www.iesingapore.com
 www.ava.gov.sg
 http://app.ica.gov.sg/cargo_clearance/import.asp
Info updated on March 08
Ref: www.customs.gov.sg
78