If the IPMs are imported by an individual for personal use, you do not have to register as a Claimant. You may indicate the Claimant name as name of the owner, Claimant Unique Entity Number (UEN) as 99999990000C, Claimant code as owner's NRIC or FIN number.

If the IPMs are imported by an an entity, the importer is required to be registered as a Claimant. You may indicate the following:

• Claimant name as the name of the person from the claimant organisation who is authorised to claim exemptions from Customs duty and/or GST relief on behalf of the entity;

• Claimant UEN as the UEN of the organisation;

• Claimant code as the code assigned to the authorised person from the claimant organisation;

• Claimant Organisation Name as the organisation's name.