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What are the regulations that we have to comply with to apply for duty exemption and GST relief for wines to be used for approved wine events?


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Updated by CUSTOMS

Duty exemption and GST relief are granted to exhibitors who import wine for sampling purposes at approved events supported by the Singapore Tourism Board. You may refer to here for more information.

Prior to direct importation or release of wine samples from Licensed Warehouse (LW) for the event, an In-Non Payment GST Relief and Duty Exemption (GTR) permit must be submitted electronically through TradeNet. Please note the following:

• The "Place of Receipt" field to be declared is "EXEMPTW" and the"Place of Release" to be declared can be the Licensed Warehouse or event venue.

• For all permit applications, the event name and year must be stated in the permit application "Trader Remarks" field.

• One customs permit is required to cover each consignment as shipped by each exhibitor. The wine may be declared as per their respective HS codes, packing types and detailed breakdown of description of goods (eg. Wine labels) in the TradeNet declaration.

• The amount of wine declared in the permit application should not exceed 2.25 litres per label per day for each exhibitor.

If you wish to import additional wine (on top of the current limit of 2.25 litres) for sampling at the event, please note that duty and GST is payable. You are required to take up the relevant In-Payment Duty and GST (DNG) permit to account for the import and payment of duty and GST for the additional wine samples.

As wine products may be regulated by the Singapore Food Agency (SFA), you are advised to check with SFA for the import/licensing requirements.


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