Last updated: 24 Jan 2012
Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change without notice.
Austrade strongly recommends you reconfirm these prior to selling to Singapore.
Australian exporters can access Austrade’s AANZFTA tariff finder. The tool provides an easy reference for Australian exporters who want to know what the applicable tariff rate is for their products under the AANZFTA.
For further information please visit Singapore Customs.
Tariffs and non-tariff barriers
Tariff
Two-column tariff based on the Harmonised System. Duties may be either ad valorem, assessed on the CIF value (Incoterms 1990), or specific, expressed in Singapore dollars per specified unit of quantity.
Singapore is a member of the Association of South East Asian Nations (ASEAN). Preferential rates are applied to imports from other ASEAN members.
As a signatory to the ASEAN, Australia, New Zealand Free Trade Agreement (AANZFTA) which entered into force on 1 January 2010, AANZFTA is expected to deliver new opportunities and create greater certainty across the board for Australian exporters and investors in Singapore.
Australian exporters can now access Austrade’s AANZFTA tariff finder. The tool provides an easy reference for Australian exporters who want to know what the applicable tariff rate is for their products under the AANZFTA.
The Port of Singapore includes a duty-free zone where goods in transit may be stored, resorted or repacked without incurring duty.
The Singapore Customs provides comprehensive information for importers and exporters:
Singapore Customs
55 Newton Road
#10-01 Revenue House
Singapore 307987
Tel: +65 272 8222
Fax: +65 6355 2000
Email: customs_documentation@customs.gov.sg
Non-tariff barriers
Singapore does not impose import quota restrictions with most goods imported under open general licence. However, significant import duties are levied on a small range of items, such as liquor, tobacco, petroleum products and motor vehicles. A list of controlled imports into and exports out of Singapore is available on the Singapore Customs website: www.customs.gov.sg/leftNav/trad/imp/Goods+Subject+to+Control.htm.
The entry of a range of consumer manufactures may be subject to acceptance by different government statutory boards.
Rice imports require an import license issued by EnterpriseOne, managed by SPRING Singapore.
Import permits issued by the Singapore Agri-Food & Veterinary Authority are required for a specified list of plant and animal products.
The importation of cosmetics, medicines, medical devices is regulated by Health Sciences Authority.
Electrical regulations are generally modeled on the British Standards specifications. Increasingly, IEC standards are adopted.
For import of all goods (including controlled and non-controlled items) into Singapore, you are required to:
- Obtain an IN Permit through TradeNet® before goods are imported into Singapore.
- Pay the duty and/or Goods and Services Tax (GST) due at the prevailing rate at the time of importation.
(Singapore Customs - www.customs.gov.sg/leftNav/trad/Import+and+Export+Procedures.htm)
Product certification, labelling and packaging
Labelling should indicate:
- country of origin
- packaging dimensions
- name and address of manufacturer
- composition
- expiry dates
Foodstuffs (including beverages), and drugs are subject to, and must comply with specific detailed labelling requirements.
Specified metric sizes are mandatory for a number of prepacked consumer items, including:
- butter
- rice
- white sugar
- wheat flour
- cooking salt
The labelling and claims for health supplements, cosmetics and medicines should comply with the guidelines set by Health Sciences Authority.
Packing should be sturdy and should guard against extreme heat in the tropics and high humidity (frequently over 90 per cent) and possible brief periods of storage in the open. All wooden packaging and forest produce must be certified as being free from infestation by insects and fungi. Dutiable goods or goods whose importation is restricted, should not be packed in the same package or container as non-dutiable or unrestricted goods.
Methods of quoting and payment
Quotes preferably in US dollars or Australia dollars, CIF (Incoterms 1990). Secured payment terms are initially recommended.
Suppliers not wishing to reveal the commission of local agents should include such commission in the quotation.
Payment by letter of credit should indicate the appropriate Trade Registration Number.
Documentary requirements
Pro-forma invoice
Used for the opening of payment terms. Three copies are required.
Bill of lading/Airway bill
Two copies are required. To Order bills are acceptable.
Packing list
Two copies are required.
Certificate of origin
Two copies are required. The invoice must show:
- number and description of packages
- marks and numbers of individual packages
- a detailed description of the goods
- gross and net metric weights or quantity - FOB and CIF values (Incoterms 1990)
- country of origin
- place of shipment and destination of the goods
- must be signed by the exporter or shipper
Certificate of origin must be completed for goods on which preference is claimed. The certificate of origin must contain:
- a description of the goods
- details of their total invoice value
- a signature of the proprietor, a partner or principal official of the manufacturing or supplying firm (the name of the person signing and their position in the firm must be stated)
The following supporting statements must be supplied:
- that the person signing has the means of knowing the statement in the certificate to be correct
- that the person signing is duly authorised to issue the certificate on behalf of the manufacturer, producer or grower and, if appropriate, the supplier
- that the goods are the produce of manufacturer of the Commonwealth country named
- if grown or produced, the goods were grown or produced in and consigned from named Commonwealth country or countries
- if manufactured, not less than 25 per cent of the goods is the result of either labour or the use of materials originating in the named Commonwealth country or countries.
Public health requirements
The importation of the following must comply to Singapore Agri-Food & Veterinary Authority (AVA) import requirements:
- Pets and laboratory animals
- Plants and plant products
- Meat, fish
- Fresh fruits and vegetables
- Eggs (fresh/ salted/ preserved/ processed)
- Processed food
- Irradiated food
- Insects
- Animal feed
- Veterinary biologics and pathogens
Imports of controlled chemicals are subject to requirements as regulated by the National Environment Agency.
The import of medicines, medical devices and cosmetics is regulated by Health Sciences Authority.
Censorship regulations
Printed matter (including advertising posters and catalogues) and films are subject to inspection and approval by the Ministry of Information, Communication and the Arts (Licensing Section).
Insurance
Normal commercial practice
Weights and measures
The metric system