Import Tariffs

Singapore is generally a free port and an open economy.  More than 99% of all imports into Singapore enter the country duty-free.  For social and/or environmental reasons, Singapore levies high excise taxes on intoxicating liquors, tobacco products, motor vehicles (100% of motor vehicles are imported), and petroleum products.

Singapore levies a 7% Goods and Services Tax (GST).  For dutiable goods, the taxable value for GST is calculated based on the CIF (Cost, Insurance and Freight) value plus all duties and other charges.  In the case of non-dutiable goods, GST will be based on the CIF value plus any commission and other incidental charges whether or not shown on the invoice.  If the goods are dutiable, the GST will be collected simultaneously with the duties.  Special provisions pertain to goods stored in licensed warehouses and free trade zones.  See http://www.iras.gov.sg/ESVPortal/gst/index.asp and http://www.customs.gov.sg/leftNav/trad/Valuation+Duties+and+GST.htm.

In October 2007, Singapore Customs launched "Trade Xchange", an online interface that serves as an electronic marketplace for service providers to develop and market solutions to trading and logistic firms.  This aims to strengthen Singapore's position as a trading and logistics hub and is expected to save traders up to US$45 million over ten years.  For more information on GST-related topics, please contact the following:

Inland Revenue Authority of Singapore
Comptroller of Goods & Services Tax
55 Newton Road
Revenue House
Singapore 307987
Tel:  (65) 1800-356-8633 (General Line)
Fax:  (65) 6351-3553
Email: gst@N0SPAM.iras.gov.sg
Website: http://www.iras.gov.sg

Singapore Customs
55 Newton Road
#08-01 Revenue House
Singapore 307987
Tel: (65) 6355-2000
Fax: (65) 6250-9606
Email: customs_documentation@N0SPAM.customs.gov.sg
Website: http://www.customs.gov.sg
Contact:  Mr. CHEAH Tuck Meng, Deputy Head, (Procedures and Processing Branch)

(Note: Chinese family names often precede given names; they are indicated in upper case letters)

Trade Barriers

Singapore maintains one of the most liberal trading regimes in the world, but U.S. companies do face several trade barriers.  The country maintains a tiered motorcycle operator licensing system based on engine displacement, which, along with a road tax based on engine size, places U.S. exports of large motocycles at a competitive disadvantage.

Singapore's Agri-food and Veterinary Authority (AVA) enforces a zero tolerance policy for salmonella enteriditis and E-coli E. 0157 in raw meat products, which is not consistent with international standards and has posed some difficulties for U.S. exporters.  The AVA also prohibits beef imports from nations in which Bovine Spongiform Encephalopathy (BSE) had been detected, including the United States.  Singapore previously required six years of non-BSE detection in a country before re-establishing trade, but has now established a minimum risk rule in line with World Organization of Animal Health (OIE) guidelines.  On January 17, 2006, Singapore announced the re-opening of its market to U.S. boneless beef from animals under 30 months of age.  However, it continues to ban imports of bone-in cuts of beef and beef products from the United States. 

As a result of the FTA, Singapore allows the importation of chewing gum with therapeutic value for sale, subject to certain requirements.

There are also restrictions in several other sectors, such as news media, legal services, some financial and banking services, telecommunications services, professional engineering services, trade in tobacco products and residential property.  However, the telecommunications, power, financial and legal services sectors are progressively being liberalized, allowing more freedom for market forces in the economy.

Import Requirements and Documentation

Companies must make an inward declaration for all goods imported into Singapore. All goods require an import permit although this is a largely a statistical requirement for most goods.

Bona Fide Trade Samples

Import of trade samples for which the total value is below US$275 (S$400) is not subject to payment of GST.  In addition, no permit is required for their import.  Bona fide trade samples (excluding liquors nd tobacco) may be imported if they are imported solely for the purpose of soliciting orders for goods to be supplied from abroad, for demonstration in Singapore to enable manufacturers in Singapore to produce such articles to fulfill orders from abroad or by a manufacturer for the purpose of copying, testing or experimenting before they produce such articles in Singapore. Website: http://www.customs.gov.sg/leftNav/trav/Business+Travellers.htm.

Medicinal Products Import Regulations

All medicinal products, prescription and over-the-counter pharmaceuticals imported or sold in Singapore are required to be licensed by the Centre for Pharmaceutical Administration, Health Sciences Authority.  The onus of applying for a product license rests with the license holder, i.e., a locally registered company that is responsible for the safety, quality and efficacy of the product.  Vitamins with very high dosages of certain nutrients must be licensed or registered.  However, most over-the-counter vitamins and dietary supplements do not require a license.  If U.S. companies have concerns regarding product licensing, they should contact the Health Sciences Authority (see http://www.hsa.gov.sg/) or ask a potential distributor to submit samples to the Health Sciences Authority.

Labeling and advertising legislation applies to vitamins and dietary supplements.  (Please refer to paragraph on "Labeling and Marking Requirements".)

U.S. Export Controls

Companies wanting to export controlled items to Singapore must apply for licenses from the appropriate government agencies in the United States.  The Bureau of Industry and Security (BIS) is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of certain commercial items while other U.S. government agencies regulate more specialized exports.  For example, the U.S. Department of State has authority over defense articles and defense services.  A list of agencies involved in export controls can be found at http://www.bis.doc.gov or in Supplement No. 3 to Part 730 of the EAR which is available on the Government Printing Office Website, http://www.gpo.gov

Temporary Entry

Goods 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 re-exported within three months from the date of importation.  If the goods are not re-exported duty/or GST will be payable.  The procedures governing such importation can be found at http://www.customs.gov.sg/leftNav/trad/imp/Temporary+Importation+for+Repairs+and+Other+Approved+Purposes.htm  

ATA Carnet

A foreign exhibitor may import exhibition goods into Singapore using an ATA carnet.  When the exhibitor arrives in Singapore, the carnet must be produced together with the goods to Customs at the entry point for verification and endorsement.

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.

For more information on Temporary Importation for Exhibition, Auction & Fairs or Temporary Import Scheme, please contact the following or visit http://www.customs.gov.sg

Singapore Customs
55, Newton Road
#08-01 Revenue House
Singapore 307987
Tel: (65) 6355-2000 Fax:  (65) 6250-8663
Email:  customs_documentation@N0SPAM.customs.gov.sg
Website: http://www.customs.gov.sg
Contact:  Mr. CHEAH Tuck Meng, Deputy Head, (Procedures and Processing Branch)

Labeling and Marking Requirements

Labels are required on imported food, drugs, liquors, paints and solvents and must specify the country of origin. Repackaged foods must be labelled to show (in English) the appropriate designation of the food content printed in capital letters at least 1/16 inch high; whether foods are compounded, mixed or blended; the minimum quantity stated in metric net weight or measure; the name and address of the manufacturer or seller; and the country of origin.

A description (in English) of the contents of the package may be added to the face of the label, provided the additional language is not contrary to or a modification of any statement on the label. Illustrations must accurately describe the true nature or origin of the food. Foods having defined standards must be labelled to conform to those standards and be free from added foreign substances. Packages of food described as "enriched", "fortified", "vitaminized" or in any other way that implies that the article contains added vitamins or minerals must show the quantity of vitamins or minerals added per metric unit.

Special labels are required for certain foods, medicines and goods such as edible and non-edible animal fats as well as liquors, paints and solvents. 

Labeling and advertising legislation applies to the sale of vitamins and dietary supplements.  Generally, labeling laws require that:

1. the composition of the products be disclosed in English
2. labels/packaging materials not contain any reference to diseases/conditions as specified in the schedule to the Medicines (Advertisement & Sale) Act; and
3. the advertising/sales promotion of the product in the public media be approved by the Health Sciences Authority  

Prohibited and Restricted Imports

Special import licenses are required for certain goods, including strategic items, hazardous chemicals, films and videos, arms and ammunition, agricultural biotechnology products, food derived from agricultural biotechnology products, prescription drugs, over-the-counter drugs, vitamins with very high dosages of certain nutrients and cosmetics and skin care products.  The import of items such as lighters in the shape of pistols or revolvers, firecrackers, handcuffs, shell casings, and silencers is prohibited.  Generally, the import of goods that the government determines as posing a threat to health, security, safety and social decency is controlled.  A full list of prohibited products and controlled goods and their corresponding controlling agencies can be obtained from the Singapore Customs website, http://www.customs.gov.sg.

Singapore prohibits the import of chewing gum (except for chewing gum with therapeutic value, which is allowed under the U.S. Singapore FTA effective January 1, 2004).

Companies must make an outward declaration to export or re-export goods out of Singapore.  Selected items are subject to controls on exports of goods from Singapore.  Items such as rubber, timber, granite, satellite dishes and receivers, and chlorofluorocarbons are subject to export control and licensing.  Items under export control must be endorsed or licensed by the appropriate government agencies before they can be exported.  More information may be obtained at http://www.customs.gov.sg.

Customs Regulations and Contact Information 

Customs Regulations

In Singapore, valuation for customs purposes is based on the Customs Valuation Code (CVC).  The primary basis for Customs value is the transaction value of the imported goods when sold for export to Singapore.  Where goods are dutiable, ad valorem or specific rates may be applied.  An ad valorem rate, which is the most commonly applied, is a percentage of the Customs value of the imported goods.  A specific rate is a specified amount per unit of weight of other quantity.  Cost, insurance, freight, handling charges and all other charges incidental to the sale and delivery of the goods are taken into account when the duty is accessed.  Exporters are required to ensure that the declared values of goods for customs purposes are correct.  If the goods have been undervalued, the Customs and Excise Department will increase the values declared.  Severe penalties may be imposed on traders attempting to evade duty. 

Standards

Overview

Singapore uses the metric system. Industrial standards applied in the engineering and construction fields in the country are similar to those used by developed countries.

Singapore's national standardization program is coordinated by the Standards, Productivity and Innovation Board (SPRING Singapore), the national standards authority.  It establishes and publishes Singapore Standards, by notification in the Government Gazette.  The Standardization Division in SPRING Singapore represents Singapore in regional and international standards activities and promotes the alignment of national standards to international standards.  Under this program, it also coordinates the program under the guidance of an industry-led national Standards Council, which comprises representatives from the private and public sectors.

The Standards Council formulates the strategies and direction for the standardization program with input and guidance from the Standardization Advisory Group on Singapore industry.  All standardization work is carried out by the standards partners, with the Standardization Division providing secretariat support to the Council and its various standards committees as well as technical committees and working groups appointed to draft standards.

The Standardization Division also works with industry to develop various Singapore Standards for adoption and implementation to enhance productivity and competitiveness.  In Singapore, compliance to Singapore Standards is voluntary.  However, they become mandatory when used by government bodies in regulations or administrative requirements for safety, environmental and health issues.  All Singapore Standards are reviewed once every five years to consider whether they should be confirmed, revised, amended, archived or withdrawn.  However, if the need arises, the Singapore Standard may be reviewed before the five-year period timeline.  Requests for the development or review of the standard may come from the public, industry, academia or government.

Standard Organizations

SPRING Singapore (Standards, Productivity and Innovation Board), a statutory board of the Ministry of Trade and Industry, is the national standards authority in Singapore.  The Standardization Division is SPRING Singapore represents Singapore in regional and international standards activities and promotes the alignment of national standards to international standards.

The Singapore Accreditation Council (SAC) was formed in 1996 and is the national agency for accreditation of conformity assessment bodies and operateds under the purview of SPRING.  SAC's primary function is to accredit conformity assessment bodies based on international standards.  Accreditation is an endorsement of an organization's competence, credibility, independence and integrity in carrying out its conformity assessment activities.  This endorsement is manifested in the use of the SAC mark of accreditation when it certifies an organization or on test reports and calibration.

SPRING Singapore is Singapore's representative to the International Organization for Standardization (ISO).  SPRING Singapore has been actively involved in both the policy and technical levels of the ISO.  For more details about the ISO, please visit the ISO's website at http://www.iso.org.

Singapore is a member of the International Electrotechnical Commission (IEC) through the Singapore National Committee of the IEC.

The Standardization Department in SPRING Singapore represents Singapore's interest in regional standards and conformance areas, in particular:

ASEAN Consultative Committee on Standards and Quality (ACCSQ)

Pacific Area Standards Congress (PASC)

APEC Sub-Committee for Standards and Conformance (SCSC)

SPRING Singapore participates actively in regional standardization areas such as in the Asia Pacific Economic Cooperation (APEC) Sub-Committee on Standards & Conformance (SCSC), the ASEAN Consultative Committee for Standards & Quality (ACCSQ) and the Pacific Area Standards Congress (PASC).

NIST "Notify U.S." Service

Member countries of the World Trade Organization (WTO) are required under the Agreement on Technical Barriers to Trade (TBT Agreement) to report to the WTO all proposed technical regulations that could affect trade with other Member countries.  Notify U.S. is a free, web-based e-mail subscription service that offers an opportunity to review and comment on proposed foreign technical regulations that can affect your access to international markets.  Register online at Internet URL:  http://www.nist.gov/notifyus/

Conformity Assessment

The Singapore Accreditation Council has signed a number of multilateral mutual recognition arrangements (MRAs/MLAs).

• Asia Pacific Laboratory Accreditation Cooperation (APLAC) MRA for Testng, Calibration and Inspection

• Pacific Accreditation Cooperation (PAC) MLA for Quality Management System Certification

• International Accreditation Forum (IAF) MLA for Quality Management System Certification

• Bilateral Agreement with MLA members of European Cooperation for Accreditation (EA) for Testing and Calibration

• International Laboratory Accreditation Cooperation (ILAC) MRA for Testing and Calibration

The Singapore Accreditation Council is the first body outside the United States to operate a joint program with the College of American Pathologists (CAP) for accreditation of medical testing laboratories in Singapore. The CAP program is often regarded as the "gold standard" within the medical fraternity. The joint accreditation program with CAP helps to raise the level of confidence in medical testing services in Singapore.

Product Certification

SPRING Singapore is appointed by the Ministry of Trade and Industry (MTI) as the Safety Authority to administer the Consumer Protection (Safety Requirements) Registration Scheme (CPS Scheme).  It ensures that consumer products gazetted as controlled goods meet the specified safety standards and are safe for normal use.

On April 1, 2002, the Consumer Protection (Safety Requirements) Regulations 1991 was replaced by the Consumer Protection (Safety Requirements) Regulations 2002.  The new regulations mandate conformity assessment based on third party conformity assessment bodies' certification.

Registration of controlled goods with SPRING Singapore is mandatory before they can be advertised, traded or displayed for sale in Singapore.  There are 45 categories of electrical, electronics and gas home appliances and accessories listed as controlled goods.  These include adaptors, LPG systems, cooking ranges, electric irons, gas cookers, hair dryers, microwave ovens, televisions, video display units, video cassette recorders, table fans, high-fidelity equipment, immersion water heaters, kettles, refrigerators, rice cookers, room air-conditioners, vacuum cleaners and washing machines.  To-date, SPRING Singapore has registered more than 35,000 models of controlled goods.  More information is available on the website:  http://www.safety.org.sg.

Functions of the Safety Authority

The main functions of the Safety Authority are:

• Register controlled goods
• Register suppliers of controlled goods
• Educate consumers and traders on the SAFETY Mark and the CPS Scheme
• Investigate complaints, incidents and accidents involving consumer products
• Designate Conformity Assessment Bodies and Recognized Testing Laboratories

The Safety Authority also works with the Consumers Association of Singapore (CASE) to protect the interests of consumers with regards to controlled goods.

For more information, please contact:

Consumer Product Safety & Weights & Measures Division
Tel: (65)1800-7733-163
Fax: (65) 6278-9885
General enquiry: enquiry@N0SPAM.safety.org.sg
Incident/accident involving controlled goods: kriegs@N0SPAM.safety.org.sg
Technical requirements/standards: daniel@N0SPAM.safety.org.sg
Registration requirements/procedures: grace@N0SPAM.safety.org.sg
Designation of Conformity Assessment Body: jessie@N0SPAM.safety.org.sg
Website: http://www.safety.org.sg

Accreditation

The Singapore Accreditation Council currently operates accreditation and registration programs in the following areas:

• Accreditation of calibration and testing laboratories covering chemical, biological, environmental, medical, electrical, non-destructive testing, and testing related to civil and mechanical engineering
• Accreditation of inspection bodies for areas such as industrial pressure vessels and lifting equipment, motor vehicle, and structural steelwork
• Accreditation of quality management system (ISO 9001 series of standards) certification bodies
• Accreditation of environment managment system (ISO 14001) certification bodies
• Accreditation of product certification bodies
• Accreditation of occupational safety and health management system (OSHMS) certification bodies
• Accreditation of HACCP food safety management system certification bodies Registration of internal quality management system auditors
• Accreditation of ISO 22000 certification bodies

Publication of Technical Regulations

The Singapore Standards eShop offers Singapore Standards and Technical References for sale.  Singapore Standards are nationally recognized documents, established by consensus.  They are functional or technical requirements in the form of specifications for materials, product system or process, codes of practice, methods of test, terminologies, guides etc.

Technical References (TR) are transition documents developed to help meet urgent industry demand for specifications or requirements on a particular product, process or service in an area where there is an absence of reference standards.  Unlike Singapore Standards, TRs are not gazetted and are issued without going through the full consensus process and are pre-standards 'tested' over two years before assessment on their suitability for approval as Singapore Standards.  TRs can therefore become Singapore Standards after two years, continue as Technical References for further comments or be withdrawn.

SPRING Singapore has from 28 August 2006 appointed SNP Corporation Ltd. to manage the sale of the Singapore Standards and Technical References, as well as international and overseas standards that SPRING Singapore is permitted to sell within Singapore.

SNP contact details are:

SNP Corporation Ltd.
1 Kim Seng Promenade #18-01
Great World City East Tower
Singapore 237994
Operating Hours:
Mon to Fri: 9:30 a.m. to 6:00 p.m.
Closed on Saturdays, Sundays and Public Holidays
Customer Service Hotline: +(65) 6826-9691
Fax: +(65) 6820-3341
Email:  legalpub@N0SPAM.snpcorp.com
Website:  http://www.snpcorp.com

As the National Standards Body, SPRING Singapore will continue to facilitate the development, promotion and implementation of Singapore Standards.  SPRING remains in charge of the policies for the sale of the Singapore Standards and Technical References as well as the international standards that can be sold in Singapore.

Email: singaporestandardeshop@N0SPAM.snpcorp.com
SPRING eShop - http://www.singaporestandardseshop.sg  

Labeling and Marking

The "SAFETY Mark" is given by SPRING for all registered controlled goods.  The "SAFETY Mark" helps consumers and traders to identify registered controlled goods.  All registered controlled goods must be individually marked with the "SAFETY Mark" either on the product or packaging.

The "SAFETY Mark" comprises a "safety logo" enclosed in a square on the left and the words "SAFETY MARK" within a rectangle on the right.  Below these in a unique 8-digit registration number traceable to the registrant and the registered models.

U.S. suppliers (or their local representative) of controlled products planning to expand sales into Singapore should check with the Consumer Protection Agency and SPRING before exporting.  More information can be obtained from the website: http://www.safety.org.sg

Telecommunications equipment imported for use in Singapore is subject to "Type Approval" by the Infocomm Development Authority of Singapore.  More information can be obtained from the website: http://www.ida.gov.sg.

For the construction industry, the Building and Construction Authority uses the Construction Quality Assessment System (CONQUAS) to objectively rate building works.  Details are available at the website:  http://www.bca.gov.sg.

Free Trade Zones/Warehouses

Singapore has seven Free Trade Zones (FTZ); six for seaborne cargo and one for air cargo (Singapore Changi Airport), within which a wide range of facilities and services are provided for storage and re-export of dutiable and controlled goods. Goods can be stored within the zones without any customs documentation until they are released in the market, and they can also be processed and re-exported with minimum customs formalities.

The FTZ's at the port facilitate entrepôt trade and promote the handling of transhipment cargo. They offer free 72-hour storage for import/export of conventional and containerized cargo and 14-day free storage for transhipment/re-export cargo.

The Port Authority of Singapore (PSA) is the single largest owner of warehouse space in Singapore, managing over 500,000 sq. meters of space. It manages the Tanjong Pagar, Alexandra and Pasir Panjang Distriparks. Located close to the port and within easy reach of the airport and Jurong Industrial hub, the PSA distriparks are home to many established multinationals. The distriparks in varying designs and sizes, cater to a host of Central Distribution Center operators, manufacturers, traders, forwarders and others.

Trade Agreements

As a nation with a small domestic market that depends on imports for food, energy and industrial raw materials, Singapore places the highest priority on the multilateral trading system embodied by the World Trade Organization (WTO).  As a member of the WTO, Singapore believes that the WTO can provide a stable framework for developing sound multilateral rules which ensures that goods and services can flow freely with minimum impediment.  Singapore has practically no barriers to the free flow of goods in and out of the country.  The primary objective of Singapore's trade policy is to guard its trading interests by ensuring a free and open international trading environment.

In tandem with its staunch support of the WTO, it strongly advocates that trade efforts undertaken in the regional context such as APEC, ASEM and ASEAN (Association of Southeast Asian Nations) as well as under bilateral Free Trade Agreements (FTAs) accelerate the momentumof trade liberalization and strengthen the multilateral trading system.  It has actively pursued a number of legally binding arrangements with trading partners.  ASEAN is preparing a roadmap for an ASEAN Economic Community by 2020 that will create a single enlarged market of 550 million people.

Singapore has concluded FTAs with the U.S., ASEAN, Australia, European Free Trade Association, Hashemite Kingdom of Jordan, India, Japan, South Korea, Panama and with Brunei, Chile and New Zealand under the Trans-Pacific SEP (Strategic Economic Partnership) Agreement.  FTA negotiations are ongoing with Bahrain, Canada, Egypt, Mexico, Pakistan, Peru, Sri Lanka, State of Kuwait, State of Qatar and the UAE (United Arab Emirates)  and the Gulf Cooperation Council.  For more information, please visit http://www.iesingapore.gov.sg/wps/portal/FTA