The owner of the goods at the time the goods are removed from customs control should be the importer declared in the import permit.

 

In general, a local entity may be declared as the importer or exporter on record on the customs permit when it is the rightful owner of the goods or the local appointed agent by its overseas principal(s) for the importation or exportation of the goods into Singapore. The information declared in the customs permit application should be based on the corresponding trade documents (e.g. bill of lading, commercial invoices, packing list). If the local entity has no interest in the goods, no involvement in the movement thereof, and no relationship with the actual traders, it should not be declared as the importer or exporter for the purposes of permit applications.