Imported goods are subject to GST and/or duty payment. A customs permit is required to account for the import and tax payment of the goods. Please note that the information declared in the customs permit should be supported by and verifiable against the corresponding trade documents (e.g. Bill of Lading, packing list, commercial invoices).

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 in Singapore. 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.

Please note that by declaring oneself as the importer or exporter, it would be the responsibility of the importer or exporter to ensure that all the information furnished in the import or export declaration is true and correct, and all regulatory requirements are complied with. Where the goods are subject to control for import/export in Singapore, the importer or exporter is advised to check and comply with the conditions and requirements of the relevant Competent Authority prior to importation or exportation of goods.

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 the Circular No.  11/2019 and Circular No. 13/2021 on the responsibilities of acting as an importer or exporter of goods.