Our customer has purchased some goods from overseas, but the supplier is unable to act as the shipper on the shipping document. Can our customer act as both the shipper and consignee on the shipping document, and issue the invoice and packing list for the importation of goods into Singapore?
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.
Singapore Customs does not dictate the details to be stated in the trade documents with respect to business transactions between entities, as long as the documents reflect the actual business transactions and the cargo movements. 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).
Related questions
Goods will be imported into Singapore, and the consignee shown on the invoice is a foreign-registered company. Can a Singapore-registered company pay the GST on behalf of the foreign-registered company?
Goods which are currently stored in a licensed premises have been sold to a local party. Which commercial invoice should be used for application of the import permit?
Can I combine goods for multiple consignees under a single permit application?
Is net weight of the goods required to be declared in the invoice?
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