Importing Goods into Singapore: Key Regulations & Customs Process

Singapore processed over 44.66 million Twenty-Foot Equivalent Units (TEUs) through its port in 2025, cementing its position as one of the world's busiest trading hubs. For foreign businesses, that scale is part of the appeal. The market is open, the infrastructure is world-class, and the customs framework is transparent. But open does not mean unregulated.

Every commercial shipment entering Singapore must be declared. Most require a customs permit before the goods even arrive. Regulated products such as cosmetics, food and beverages, and pharmaceuticals need licenses from specific government agencies. Furthermore, every import carries a tax obligation, whether that is GST, customs duty, or both.

This guide walks you through Singapore's import requirements, customs procedures, and tax frameworks as a foreign company. We will also explain how foreign businesses can navigate these regulations with or without a local entity.

Import Regulations in Singapore

In Singapore, every commercial import must be tied to a locally registered entity. Singapore Customs requires every importer to hold a Unique Entity Number (UEN) and an active Customs Account linked to a Singapore-registered business. An overseas company without a local presence, therefore, cannot apply for customs permits or act as the legal importer under its own name.

This means that you cannot directly apply for customs permits as an overseas entity. You must either:

1. Establish a registered local corporate presence (such as a subsidiary or a branch office) to obtain your own import credentials, or
2. Work with a licensed local partner, such as a third-party Importer of Record (IOR) or a Declaring Agent, who can import on your behalf.

Controlled vs Prohibited Goods

When planning your supply chain, you must understand the distinction between goods that are completely banned and those that are merely regulated. Importing prohibited items is a serious criminal offense, whereas importing restricted or controlled items simply requires prior authorization from specific Competent Authorities (CAs).

Familiarizing yourself with these categories before shipping can protect your business from cargo seizures, legal liabilities, and customs delays.

Unsure how your goods are classified? Emerhub can help you verify your product's status under Singapore's import regulations and the correct licenses before you ship. Talk to our consultants by filling out the form below.

Special Import Zones and Considerations

Because Singapore is physically an island, almost all maritime and air cargo lands within a Free Trade Zone (FTZ) first. Singapore’s primary container terminals (managed by PSA Singapore in the south and west) and the Changi Air Cargo Complex in the east are designated FTZs.

When you ship goods directly into these zones, they are legally considered to be outside Singapore’s domestic customs territory. This setup provides three primary advantages for international supply chains:

• Tax and Duty Suspension: Both import duties and Goods and Services Tax (GST) are suspended while your cargo remains inside the physical boundaries of the FTZ.
• Simplified Transshipment: You can store, consolidate, break-bulk, or repackage goods inside the FTZ before exporting them to international markets, avoiding local customs declarations entirely.
• Deferred Customs Clearance: You only file for a formal import permit and pay local taxes if and when the goods are physically moved out of the FTZ and into the domestic Singapore market.

This makes Singapore a practical staging ground for regional distribution and e-commerce, provided your supply chain logistics are structured correctly. However, FTZs are designed for transit and rapid cargo movement, not long-term storage. 

Port operators generally impose steep demurrage and warehouse rent charges after a brief grace period, typically 48 to 72 hours. For extended storage or specialized inventory management, you must move your cargo out of the high-cost port zones and into inland customs-approved facilities.

Singapore's inland customs-approved storage facilities are referred to as Licensed Warehouses (LWs) and Zero-GST Warehouses (ZGWs):

• LWs: Specifically for storing dutiable goods. The "Big Four" categories include liquors, tobacco, motor vehicles, and petroleum products.
• ZGWs: For storing non-dutiable goods (such as electronics, apparel, raw manufacturing materials, or cosmetics).

Both function as inland extensions of the FTZ. You can store your goods indefinitely with customs duties, and GST suspended until you withdraw them for local distribution.

Routing your cargo through Zero-GST warehouses can significantly improve your logistics. Emerhub can evaluate your logistics model and set up a compliant structure to optimize your taxes and operations.

How to Obtain a Singapore Import License and Clear Your Goods

Importing goods into Singapore requires registration with the Accounting and Corporate Regulatory Authority (ACRA), Singapore Customs, and any relevant Competent Authorities. These are all submitted through TradeNet, the government's trade declaration platform. The full process can take anywhere from a few weeks to several months, depending on your product type. Emerhub can manage the full process and keep your shipment on schedule.

Step 1: Register a Singapore Entity and Obtain a UEN

Every import declaration in Singapore is tied to a Unique Entity Number (UEN), the standard identifier for all locally registered entities. You obtain this by registering a local company (e.g. a Subsidiary or Branch Office), which equips you with the UEN issued by ACRA.

Tip: Bear in mind that you cannot act as your own importer without a registered local entity. If you find that impractical, you can engage a licensed third-party Importer of Record (IOR) service provider, which Emerhub can also act on your behalf. More on this in the section below.

Step 2: Activate Your Customs Account with Singapore Customs

Next comes activating your Customs Account with Singapore Customs. This gives you access to TradeNet, the declaration platform where all customs permit applications are submitted. Without an active Customs Account, you cannot apply for permits or clear goods through customs. This process is usually swift, taking between one to two business days for approval.

Step 3: Classify Your Goods and CA Permits 

Every product entering Singapore must be classified using an 8-digit Harmonized System (HS) code. This code determines whether your goods are dutiable, tax-exempt, or controlled. 

If your goods are controlled, you must obtain a specific Singapore import license or import certificate from the respective Competent Authority (CA) before submitting your customs declaration.

Because HS codes automatically flag restrictions within TradeNet, different products trigger distinct clearance paths depending on their sector. Emerhub can secure these approvals and handle their payments (via GoBusiness, AXS, or agency-specific arrangements) before arrival.

Step 4: Establish a Payment Account (Inter-Bank GIRO)

To pay customs duties, GST, and administrative fees, you must link your corporate bank account directly to Singapore Customs by setting up an Inter-Bank GIRO (IBG). It typically takes 3 to 4 weeks for banks to approve and establish this link.

While waiting for your IBG to be approved, you can also authorize your licensed Declaring Agent (freight forwarder or customs broker) to pay the duties and GST on your behalf through their own IBG account, though they may charge a handling fee for this service. 

Emerhub can also take on the role as your Declaring Agent, advancing the taxes and duties through our own corporate GIRO setups. This helps you bypass the processing window and get your cargo moving immediately.

Step 5: Secure Your Customs Import Permit via TradeNet

All customs declarations in Singapore are submitted electronically through TradeNet, a single-window system. Emerhub can submit the permit applications on your behalf. We’ll help you prepare and present all mandatory shipping documents, including:

• Commercial Invoice: Detailing the buyer, seller, and transaction value of the goods.
• Packing List: Specifying the weight, volume, and packaging of the cargo.
• Bill of Lading (for sea freight) or Air Waybill (for air freight): Proving contract of carriage.
• Approved Customs Import Permit: Generated from TradeNet.
• CA Licenses/Certificates: If importing controlled goods (such as health or food products).

Step 6: Pay Duties and GST, and Clear Your Goods

Once your permit is approved, duties and GST are collected through your linked IBG account or via Emerhub on your behalf. After payment is confirmed, Singapore Customs authorises the release of your goods from the FTZ or checkpoint for local distribution.

Emerhub coordinates the full clearance process at this stage, from payment to cargo release. If customs officers require a physical inspection or additional documentation, our team handles it directly to keep your shipment on schedule.

Once cleared, retain all trade documents for a minimum of five years. Singapore Customs may request these at any point during that period for audit and compliance verification.

Import Duties and Taxes in Singapore

As a free port, Singapore levies customs or excise duty on only four categories of goods. All other imports are non-dutiable, where GST is the only tax that applies.

GST applies to all imports, including non-dutiable goods at 9%. It is calculated on the CIF (Cost of Goods + Insurance + Freight) value of the shipment:

• Non-dutiable goods: GST = 9% × CIF value
• Dutiable goods: GST = 9% × (CIF value + duties payable)

For example, your goods cost SGD 10,000, shipping and insurance cost SGD 1,500, and there are no customs duties. The GST is therefore calculated on a total value of SGD 11,500. The import GST payable at the port of entry would be SGD 1,035.

Import Tax Exemptions in Singapore

Paying 9% GST upfront on high-value shipments can severely deplete your working capital, especially if your inventory is destined for long-term storage or eventual redistribution. 

To preserve cash flow and support international trade, the Singapore government offers several strategic tax-suspension schemes:

• Zero-GST Warehouses (ZGW) and Licensed Warehouses (LW). As mentioned earlier, GST and duties are suspended for as long as goods remain inside these facilities. You only pay when goods leave for local distribution. If the goods are exported directly to an international buyer, no local GST applies at all.
• Major Exporter Scheme (MES). Businesses where over 50% of revenue comes from zero-rated supplies, or with at least SGD 10 million in annual export value, can import non-dutiable goods without paying GST at the border. This removes the cycle of paying upfront and recovering the amount through quarterly GST returns.
• Low-Value Goods by Air or Post. Shipments arriving by air or post with a CIF value of SGD 400 or below are not subject to GST at the point of importation. Note, however, that since January 2023, overseas vendors registered under Singapore's Overseas Vendor Registration (OVR) regime may already charge GST at the point of sale. The SGD 400 threshold does not always guarantee a tax-free arrival.
• Investment Precious Metals (IPMs). Gold, silver, and platinum that meet IRAS purity and trading criteria are GST-exempt on import. That said, you must still obtain an In-Non-Payment (GST Relief) Permit via TradeNet before the goods arrive. Skipping this step is a customs offence, even if the metals qualify for exemption.

Using a Local Importer of Record Service in Singapore

Emerhub acts as a licensed Importer of Record (IOR) in Singapore, taking full legal and financial responsibility for your imports so you can enter the market without incorporating locally just yet. Whether you are running a one-off shipment or building out a regional supply chain, here is what working with Emerhub as your IOR covers:

• No local incorporation required: You do not need to register with ACRA, set up a local office, or hire local directors.
• Immediate market access: No need to wait weeks for bank accounts, GIRO approvals, or Customs Account activations. Emerhub already has these systems in place.
• Full compliance management: We handle HS code classification, secure permit applications, GST payments, and customs clearance under our own UEN.
• Risk mitigation: We assume the compliance risks associated with customs valuations, inspections, and audits.

Looking to import your goods into Singapore? Let our experts streamline the process. Learn more about how Emerhub can support you with a free consultation.