To begin the import process, the importer must obtain a Unique Entity Number (UEN) by registering with the Accounting and Corporate Regulatory Authority (ACRA), or another relevant UEN issuance agency, which will allow the exporter to activate its Customs Account. In order to pay duties, GST, and other fees, importers must have an Inter-Bank GIRO (IBG) account with Singapore Customs.
All goods imported into Singapore are strictly regulated under the Customs Act, the Goods and Services Tax (GST) Act and the Regulation of Imports and Exports Act.
Imported goods are subject to GST and/or duty payment. A customs permit is required to account for the import and tax payment of the goods.
Dutiable goods, which incur both GST and duty, are:
– Intoxicating liquors
– Tobacco products
– Motor vehicles
– Petroleum products
Import documents required for cross-border trading into Singapore include but not limited;
- CIPL – Commercial invoice/Pro forma invoice or Packing List
- International Shipping Documents – Bill of lading or air waybill
- Import permit
Additional Information – Specific Import Compliance
Controlled goods require proper authorisation (advance notification, license or certificate approval) from Competent Authorities before they may be imported into Singapore. Please consult the full list of controlled and prohibited goods on the website of Customs Singapore.
Nominating a Freight Forwarder/Agency to deal with import customs clearance in Philippines is highly recommended.
For more information, please visit the website of Singapore Customs.