Generally, Singapore Customs views the entity who issued the commercial invoice to the overseas buyer as the "exporter". However, if another party (who is involved in taking the goods out of Singapore for export) is willing to declare itself as the exporter on behalf of the party that issues the commercial invoice to the overseas buyer, this party may declare itself as the exporter. 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 exporter for the purposes of permit applications.

 

Please note that by declaring oneself as the exporter, it would be the responsibility of the exporter to ensure that all the information furnished in the export declaration is true and correct, and all regulatory requirements are complied with. Where the goods are subject to control for export in Singapore, the exporter is advised to check and comply with the conditions and requirements of the relevant Competent Authority prior to importation of goods. Declaring agents should also bear in mind that they act for a principal (namely, the trader) when making permit applications and it can therefore amount to giving false or misleading information to declare some other party as the "exporter".

 

Please be reminded that you are responsible for ensuring that all the information furnished when applying for permits is true and correct. You may be liable for an offence if false or misleading information is provided, and your registration under the RIER/Customs Regulations may also be suspended/revoked.

 

You may refer to Circular No: 11/2019 and Circular No: 13/2021 on the responsibilities of acting as an exporter of goods.