Singapore

Specific Information

All imports into Singapore are subject to GST at 9% (since 1 January 2024), calculated on the CIF value. GST relief may be granted for qualifying importers transferring residence to Singapore, subject to the following conditions:

• The articles and personal effects must have been in the owner's possession and use for at least 3 months.
• The shipment must be imported within 6 months of the owner's first arrival into Singapore.
• The owner must give an undertaking not to dispose of the articles and personal effects within 3 months from the date of importation.

Qualifying importers are: Singaporeans and Permanent Residents (PRs) residing overseas and returning to resume residence in Singapore; and foreigners transferring residence or migrating to Singapore. For returning Singaporeans/PRs to qualify, they must have been residing overseas for more than 6 months.

GST relief is not automatic. The customs agent must submit an online Declaration of Facts through Singapore Customs, and the application is assessed by customs officers. Only after approval is a GST In-Non-Payment permit issued.

If the shipment arrives more than 6 months after the owner's first arrival (as evidenced by the employment pass issue date), the shipment is subject to 9% GST on the full CIF value and a Customs In-Payment (GST) permit must be obtained instead.

Goods not eligible for GST relief even when moving to Singapore include: intoxicating liquors, tobacco products, motor vehicles, petroleum products, and certain other controlled or dutiable items. These categories are always dutiable and/or GST-payable regardless of the relocation circumstances.

Diplomatic missions, high commissions, consulates, and accredited trade organizations accorded diplomatic privileges by the Singapore Government are eligible for duty exemption and GST relief on goods for personal or official use. The organization and its authorized claimants must first be registered with Singapore Customs, and an exemption permit is required for each shipment.

A failure to declare all items or pay taxes due may result in prosecution, fines, and/or imprisonment. Singapore Customs enforces this strictly.

All solid wood packing materials must comply with ISPM 15 phytosanitary standards.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Certificate of Compliance (exhaust emission standard)
• Original commercial invoice
• Insurance papers
• Vehicle registration certificate (from country of origin)
• Owner's passport
• Inward declaration permit
• Customs In-Payment permit (duty and GST)
• Customs duty payment receipt
• Temporary Certificate of Entitlement (from LTA)
• Manufacturer's letter confirming the date of manufacture

Specific Information

Importing a motor vehicle into Singapore is extremely costly and is strongly discouraged for most transferees. The vehicle cost structure involves multiple layers of charges:

• Excise duty: 20% of the vehicle's Open Market Value (OMV)
• GST: 9% calculated on the total import cost (CIF + excise duty)
• Certificate of Entitlement (COE): A Singapore-specific quota system that grants the right to own and use a vehicle for 10 years. COE premiums are set by competitive bidding and can reach SGD 100,000 or more for popular categories. This is separate from and in addition to import duties.
• Additional Registration Fee (ARF): 100% or more of the OMV, depending on the vehicle's value

The total cost of registering an imported vehicle in Singapore (excise duty + GST + COE + ARF + other fees) routinely exceeds the purchase price of the vehicle itself. Transferees are strongly advised to contact the destination agent and the Land Transport Authority (LTA) before making any decision on vehicle import.

Left-hand drive vehicles are prohibited -- Singapore drives on the left.

Vehicles more than 3 years old generally cannot be imported (with exceptions for classic and vintage vehicles -- confirm with LTA).

A Certificate of Compliance confirming the vehicle meets Singapore's exhaust emission standards is required for all new and used vehicles.

All personal items must be removed from the vehicle before shipment.

Dismantled vehicles are not permitted for import.

Boats may be imported duty-free for the owner's personal use and not for resale.

Important: Do not load a motor vehicle into a container shipment before confirming eligibility, duty liability, and LTA registration requirements with the destination agent. The LTA website (onemotoring.lta.gov.sg) has full current details on vehicle import procedures and costs.

Pets

• ISO-compliant microchip (ISO 11784/11785) -- must be implanted before vaccination; mandatory for all dogs and cats
• Import licence from the Animal and Veterinary Service (AVS/NParks) -- apply in advance via NParks e-services
• Rabies vaccination certificate (required for all countries except Schedule I; vaccination administered between 30 days and 12 months before export; must be an inactivated vaccine; microchip number must appear on the certificate)
• Rabies Neutralising Antibody Titre Test (RNATT) result -- required for Schedule II, III, and IV countries; blood drawn at least 30 days after vaccination; titre must be at least 0.5 IU/ml; test must be processed by an EU- or OIE-approved laboratory; for Schedule III countries, the test must be completed at least 3 months before travel
• Veterinary health certificate issued by a licensed veterinarian and endorsed by the government veterinary authority of the originating country
• Dog licence (for dogs) -- must be obtained before applying for the import licence
• Additional vaccinations: dogs must be vaccinated against distemper, hepatitis, and parvovirus; cats against feline calicivirus, feline viral rhinotracheitis, and feline panleukopenia -- all at least 2 weeks before export
• Quarantine reservation at an AVS-approved quarantine centre (AQC) -- must be booked before travel

Note: The IAM baseline refers to the Agri-Food and Veterinary Authority (AVA), which has been restructured. Pet imports are now administered by the Animal and Veterinary Service (AVS) under NParks. The Singapore Customs website also provides guidance on importing pets as part of a household move.

Singapore classifies all exporting countries into schedules (I through IV) based on rabies risk. Requirements escalate significantly for Schedule III and IV countries (high-rabies-risk). Most countries outside of Australia, New Zealand, the UK, Japan, and a handful of others will be Schedule II or III. Members must check the current schedule classification for the specific origin country via AVS/NParks before advising clients.

Quarantine: Pets from Schedule I (rabies-free) countries with compliant documentation may enter without quarantine. Pets from Schedule II countries are subject to 10 days quarantine if the first rabies vaccination was administered more than 4 months before import, or 30 days quarantine if it was administered more than 3 months before. Pets from Schedule III countries face a mandatory minimum 30-day quarantine at an AVS-approved quarantine centre. Quarantine space must be reserved in advance.

Prohibited breeds (dogs): Pit Bull types (American Pit Bull Terrier, Bull Terrier, Staffordshire Bull Terrier, American Staffordshire Terrier, and crosses with any of these), Akita, Boerboel, Dogo Argentino, Fila Brasileiro, Neapolitan Mastiff, Tosa, Presa Canario, and their crosses. Confirm the current full list with AVS/NParks.

Prohibited breeds (cats): Bengal, Savannah, Chausie, and other wild hybrid cat breeds are prohibited.

Only dogs and cats are permitted under standard import procedures. Rabbits, hamsters, birds, reptiles, and other animals require special permissions from AVS/NParks and are subject to additional or different requirements.

An inspection appointment must be booked via NParks e-services at least 5 days before the pet's arrival at Changi Airport. Arriving without an appointment incurs a fee of SGD 133 per hour.

Singapore's pet import process typically takes 4 to 6 months from start to finish for Schedule II/III origin countries. Members should advise clients to begin the process as early as possible.