Singapore gives foreign businesses a base for selling locally and distributing goods across Southeast Asia. Before sending your first shipment, though, you need to decide who will act as the importer and check what your products need to enter the market.
You can import through your own Singapore business or arrange for a local importer to handle the shipment. From there, the process depends on the goods, their destination and whether you plan to sell them locally or re-export them.
In this article, we will walk you through Singapore’s import requirements, customs permits, product approvals, taxes and storage schemes. We will also explain the options for foreign companies importing without a local entity.
Who Can Import Goods into Singapore?
A business applying for customs permits needs a Unique Entity Number (UEN) and an activated Customs Account. For foreign businesses, the main options are to establish a Singapore entity, sell to a local buyer that acts as the importer, or engage an importer of record.
Decide on this arrangement before preparing the shipping documents. The importer named in the declaration affects customs responsibilities, product approvals and the treatment of import GST.
1. Importing through your own Singapore company
Your Singapore company can act as the importer using its own UEN and Customs Account. It can then appoint a registered declaring agent to submit permit applications on its behalf.
This arrangement gives you control over your imports, local inventory and customer relationships. If you are establishing an ongoing trading operation, our guide to company registration in Singapore explains the incorporation requirements.
2. Selling to a local importer
When an overseas company sells goods to a Singapore company named as the consignee on the commercial invoice, Singapore Customs treats the local company as the importer. Your distributor or customer may therefore handle the import process as part of the purchase.
Agree on responsibilities before shipping, including who obtains product approvals, pays duties and GST, and handles rejected or delayed goods. Include these arrangements in the commercial agreement alongside the delivery terms.
3. Using an importer of record
An importer of record in Singapore takes the importer role for an agreed shipment or product range. This gives foreign businesses a way to bring goods into Singapore without first establishing their own local company.
A declaring agent has a different function: it submits customs declarations for the importer. Appointing an agent to file a permit does not, by itself, make that agent the importer of record.
Before appointing a provider, confirm its permitted product scope, responsibility for regulatory approvals and arrangements for import GST. The agreement should also address inventory ownership, recordkeeping and liability for declaration errors.
Singapore Import Regulations and Restrictions
Singapore does not issue a general import license. Most commercial shipments require a customs permit, while controlled products also need licenses, registrations, notifications or approvals from the agency responsible for that product.
Exemptions exist for certain shipments, including qualifying postal imports and trade samples. Check the goods, shipment value and transport method before deciding whether an exemption applies.
Controlled goods
Controlled goods can enter Singapore when the importer meets the product-specific requirements. These requirements extend beyond customs clearance and may also govern how the goods are stored, distributed or sold.
| Product category | Responsible agency | Main requirements |
|---|---|---|
| Meat and fish | Singapore Food Agency | Importer license, consignment permits and product or source requirements |
| Processed food | Singapore Food Agency | Importer registration, consignment permits and food compliance requirements |
| Plants and plant products | National Parks Board | Import permits and phytosanitary documents, depending on the product and origin |
| Cosmetics | Health Sciences Authority | Product notification before supply in Singapore |
| Therapeutic products and medical devices | Health Sciences Authority | Product registration and dealer licensing requirements, depending on the product and exemptions |
| Telecommunications and radio equipment | Infocomm Media Development Authority | Equipment registration and dealer licensing requirements, depending on the equipment |
| Controlled hazardous substances | National Environment Agency | Hazardous substances licenses or permits |
| Arms, ammunition and fireworks, including firecrackers | Singapore Police Force | Licenses and approvals restricted to qualifying activities and applicants |
For cosmetics, notification is not an HSA product approval or endorsement. The company supplying the product remains responsible for its safety and compliance.
Food requirements also differ by category. A processed-food registration does not replace the license needed to import meat or fish. If you will also operate a restaurant, retail outlet or food production business, separate premises and operating requirements apply, as explained in our article on starting a food business in Singapore.
Prohibited goods
Some everyday products sold freely overseas cannot be imported for sale in Singapore. Before adding them to your product range, check whether they are prohibited or fall within a permitted category.
Vapes and electronic cigarettes: Singapore prohibits importing vaping devices and their components. The restrictions also cover purchase, possession and use, so bringing a device as a product sample or for personal use does not avoid the ban. Appointing a local distributor does not make these products eligible for import.
Chewing gum: Ordinary chewing gum cannot be imported for local sale. The exception covers HSA-approved oral dental and medicinal gums, so describing a product as “sugar-free” or promoting its dental benefits does not automatically make it eligible. A confectionery distributor needs to check individual products before including gum in a shipment.
Other prohibited products include shisha tobacco and chewing tobacco. For businesses shipping mixed product ranges, review every item before dispatch, including promotional samples and free gifts. Including a prohibited item may lead to seizure and enforcement action, so check the full shipment rather than only its main products.
How to Import Goods into Singapore
Once you have chosen the importer and checked the product requirements, you can prepare the customs arrangements. The following steps cover a business importing through its own entity; an appointed importer of record handles these arrangements under its agreed responsibilities.
1. Obtain a UEN and activate the Customs Account
Register the business with the Accounting and Corporate Regulatory Authority or the appropriate UEN issuance agency. The UEN identifies the entity in its customs transactions.
The entity’s key personnel, such as a director or owner, can then activate its Customs Account. Singapore Customs charges no activation fee and gives the application outcome within:
- Four working hours when supporting documents are not required
- Three working days after receiving complete supporting documents when they are required
Activation allows the entity’s UEN to be used for permit applications. Separate registration requirements apply if the company wants to submit declarations itself.
2. Confirm the HS code and product requirements
Classify each product using Singapore’s eight-digit Harmonized System (HS) code. The code helps determine duties and whether another agency controls the goods.
Use the product’s composition, function and technical specifications to confirm the classification. If the supplier provides an overseas tariff code, check the Singapore classification before using it in the declaration.
At this stage, complete any licenses or approvals needed before shipment. Keep the supporting certificates and product details ready for the permit application.
3. Appoint a declaring agent
A registered declaring agent can submit customs permit applications through TradeNet on your behalf. Authorize the agent to use your entity’s UEN and agree on the documents it needs for each shipment.
A company that wants to submit its own declarations must meet the separate declaring-agent and declarant registration requirements. For a new importer, appointing an established agent avoids having to build that capability internally.
4. Arrange payment of duties and GST
You can pay Singapore Customs through your own Inter-Bank GIRO arrangement or make payment through your declaring agent. Setting up your own GIRO usually takes three to four weeks.
If you plan to use the agent’s payment arrangement for an initial shipment, confirm the funding and reimbursement terms in advance. Include the agent’s service charges in your import budget.
5. Apply for the customs permit
The declaring agent submits the permit application through TradeNet using the shipment’s invoice, transport details, HS codes, values and supporting approvals. Most commercial imports require the permit before importation, subject to the rules for the shipment and any exemption.
The permit type depends on whether taxes are payable immediately or the goods enter an approved suspension or deferment arrangement. Review the approved permit’s conditions before arranging collection or delivery.
6. Clear and receive the goods
Arrange payment of the duties and GST due, and provide the approved permit and supporting documents for clearance. Singapore Customs or another controlling agency may select the goods for inspection.
After release, reconcile the shipment against the declaration and payment records. Investigate differences in quantity, description or value promptly so that errors can be corrected.
Import GST and Duties in Singapore
Singapore charges import GST at 9%, unless a relief, exemption or approved scheme changes the treatment. Customs or excise duties apply to four categories of goods.
| Dutiable category | How duty is determined |
|---|---|
| Intoxicating liquors | Product type, quantity and alcohol strength |
| Tobacco products | Product type and the prescribed weight or unit basis |
| Motor vehicles | Vehicle classification and the prescribed percentage of customs value |
| Petroleum products | Product type and the prescribed quantity or weight basis |
Goods outside these categories are non-dutiable, but import GST still applies unless an exception covers them. Confirm the exact duty rate by HS code, particularly for vehicles, where one rate does not cover every classification.
How to calculate import GST
Import GST is calculated on the customs value, including cost, insurance and freight, plus duties and other charges included under the valuation rules. Freight and insurance must be accounted for even when the supplier invoices them separately.
For a non-dutiable shipment with no additional valuation adjustments, the calculation would be:
| Item | Amount |
|---|---|
| Goods | S$10,000 |
| Freight and insurance | S$1,500 |
| CIF value | S$11,500 |
| Import duty | S$0 |
| Import GST at 9% | S$1,035 |
| Total including import GST | S$12,535 |
The example excludes declaring-agent fees, local delivery, storage and other commercial charges. For dutiable goods, add the duty to the GST calculation base.
Recovering import GST
A GST-registered business may claim import GST as input tax when it meets IRAS’s conditions. The goods must support qualifying business activities, and the business must hold the required import and payment documents.
The permit must identify the rightful importer. Paying the courier or reimbursing another company for GST does not, by itself, create an entitlement to an input tax claim.
If you use an importer of record, settle the GST treatment before shipping. Our guide to GST registration in Singapore explains the wider registration and filing obligations.
GST on low-value goods
Two different S$400 tests apply to goods arriving by air or post. One concerns relief at the border; the other determines whether an overseas seller collects GST at checkout.
| Rule | What the S$400 threshold measures | Treatment |
|---|---|---|
| Import GST relief | Total shipment CIF value, including freight and insurance | Relief applies to qualifying air or postal imports with a CIF value of S$400 or less, excluding liquor and tobacco |
| Overseas Vendor Registration regime | Sales value of each qualifying item, excluding freight and insurance | A GST-registered overseas seller or marketplace collects GST on qualifying consumer purchases |
An item priced at S$395 remains a low-value good for the overseas-vendor rules even if shipping costs another S$25. Several qualifying items may also be taxed at checkout even when their combined shipment value exceeds S$400.
A GST-registered business buying qualifying low-value goods should provide its GST registration number to the registered overseas seller. The business-to-business treatment differs from the consumer checkout rules.
The S$400 air and postal import relief does not extend to sea shipments. Separate exemptions or approved schemes may still affect the tax treatment.
Schemes That Suspend or Defer Import GST
Paying import GST and recovering it later can tie up cash, particularly when goods will be re-exported. Singapore offers storage and business schemes that change when the tax becomes payable.
| Arrangement | Main purpose | Tax treatment |
|---|---|---|
| Free Trade Zone | Transit, transshipment and temporary storage | Duty and GST are suspended while goods remain under the arrangement |
| Licensed Warehouse | Approved storage of dutiable goods | Duty and GST remain suspended until taxable removal |
| Zero-GST Warehouse | Approved storage of non-dutiable goods | Import GST remains suspended until taxable removal |
| Major Exporter Scheme | Imports by qualifying businesses with substantial zero-rated supplies | GST is suspended on qualifying imports of non-dutiable goods |
| Import GST Deferment Scheme | Deferring import GST to a monthly GST return | Import GST is accounted for through the return instead of paid at clearance |
Free Trade Zones and approved warehouses
Free Trade Zones support goods moving through Singapore for regional distribution. Duty and GST become payable when goods are consumed within the zone or released into Singapore’s customs territory for local sale or consumption, unless another approved arrangement applies.
Liquor and tobacco can normally remain in a Free Trade Zone for up to 30 days before transshipment or transfer to licensed premises. Goods covered by a through bill of lading or airway bill are not subject to that storage restriction.
For longer inventory holding, compare a Licensed Warehouse for dutiable goods with a Zero-GST Warehouse for non-dutiable goods. Include storage charges and movement permits in that comparison, since tax suspension does not remove those costs or procedures.
Major Exporter Scheme
The Major Exporter Scheme suspends GST on qualifying imports of non-dutiable goods. It helps businesses that would otherwise pay import GST and later recover it after exporting the goods.
Among the qualifying conditions, zero-rated supplies must exceed 50% of total supplies or exceed S$10 million during the qualifying 12-month period. Applicants must also meet IRAS’s requirements for GST registration, business operations, accounting controls and tax compliance, including the required compliance review.
Import GST Deferment Scheme
The Import GST Deferment Scheme moves payment of import GST from customs clearance to the monthly GST return. Eligible input tax can be claimed in the same return, reducing the need to fund import GST upfront.
Applicants normally need at least three years of GST registration, although IRAS may approve a newer business. Other conditions include monthly GST filing, an IRAS GIRO arrangement, solvency, adequate controls and the required compliance review.
The scheme defers import GST only, so customs and excise duties remain payable upfront. Include those duties in your shipment budget even when your business has approval for deferment.
Import Documents and Recordkeeping
Prepare the commercial documents before the permit application so that descriptions, quantities and values agree. The core shipment file includes:
- Commercial invoice
- Packing list
- Bill of lading or airway bill
- Product licenses, certificates or agency approvals
- Supporting valuation and origin documents when required
Once issued, add the approved customs permit and tax payment records to the file. Retain trade documents for at least five years and make them available when Singapore Customs requests them.
Free samples and goods supplied without charge also need to be accounted for in the declaration. A zero-price invoice does not establish that the goods have no customs value.
Penalties for Incorrect Import Declarations
Importers remain responsible for the accuracy of their declarations, including those submitted by an agent. Errors in value, quantities, product descriptions or importer details may lead to additional tax, penalties or prosecution.
| Offense | Maximum penalty upon conviction |
|---|---|
| Incorrect declaration under section 128(1)(a) of the Customs Act | S$10,000 or the duty/GST payable, whichever is higher, and/or 12 months’ imprisonment |
| Importing without the required permit, first conviction | S$100,000 or three times the goods’ value, whichever is higher, and/or two years’ imprisonment |
| Importing without the required permit, subsequent conviction | S$200,000 or four times the goods’ value, whichever is higher, and/or three years’ imprisonment |
Singapore Customs may compound minor offenses for up to S$5,000 per offense. Fraudulent or serious cases may be prosecuted.
Before authorizing a declaration, check the HS code, importer details and valuation against the shipment documents. If an error emerges after clearance, work with the declaring agent on the correction or voluntary disclosure process.
Importing into Singapore With Emerhub
Whether you are testing demand or establishing a regional trading operation, the import arrangement needs to fit your sales model. Emerhub’s Singapore team can help you plan company setup and coordinate the regulatory and customs support needed for your products.
Our team can support you with:
- Establishing a Singapore company for your trading activities
- Coordinating Customs Account activation and declaring-agent arrangements
- Reviewing product licensing and registration requirements
- Assessing importer of record options
- Planning GST registration, accounting and ongoing compliance
Contact our Singapore team to discuss your products, shipment plans and local business requirements.
Frequently asked questions
Do I need an import license in Singapore?
Singapore does not have one general import license for all goods. Most commercial shipments require a customs permit, while controlled products also need product-specific licenses, registrations or approvals.
Permit exemptions exist for certain shipments. Check the goods, value and transport method before deciding whether an exemption applies.
Can a foreign company import without setting up a Singapore company?
A foreign company can sell to a Singapore buyer that acts as the importer or arrange for an importer of record to handle the shipment. Agree on customs responsibilities, product approvals and GST treatment before dispatch.
A declaring agent only submits declarations for the importer unless it separately agrees to take the importer role. Booking a freight or declaration service does not automatically establish an importer of record arrangement.
How much is import GST in Singapore?
The import GST rate is 9%. It is calculated on the customs value, including freight and insurance, plus duties and other amounts included under the valuation rules.
A relief, exemption or approved scheme may change when GST is collected. GST-registered importers may claim eligible input tax through their GST returns.
Which goods attract import duty?
Singapore’s four dutiable categories are intoxicating liquors, tobacco products, motor vehicles and petroleum products. The rate depends on the product’s classification.
Other goods are non-dutiable, although import GST still applies unless an exemption, relief or approved scheme covers the shipment. Customs permits and product controls may also be required.
How long does it take to prepare for a first import?
Customs Account activation takes four working hours when no supporting documents are required, or three working days after complete documents are received. Setting up your own Customs GIRO usually takes three to four weeks.
The overall preparation period also includes company registration, product approvals and shipment documentation. An importer of record or an agent’s payment arrangement may remove some setup steps, but product requirements still need to be completed.
Can I store goods in Singapore without paying import GST immediately?
Approved storage arrangements include Free Trade Zones and Zero-GST Warehouses for qualifying goods. Licensed Warehouses provide duty and GST suspension for dutiable goods.
The tax treatment depends on how the goods enter, remain in and leave the arrangement. Storage fees, permit requirements and product controls continue to apply.