Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
The following may be shipped to Singapore as document shipments if
they have no monetary value, i.e. they are not for sale.
- Advertising literature
- Airline tickets
- Annual reports
- Bids and proposals
- Blueprints and drawings
- Business cards
- Cash letters and cheques
- Charts and graphs
- Computer print-outs
- Greeting cards and invitations
- Intercompany mail
- Negotiable bonds and drafts
- Price lists
- Specifications sheets
- Transparencies
- Traveller's cheques
- Visa applications
The following items may be shipped as documents if they abide by the
conditions listed.
| Item | Restriction |
|---|
| Envelopes | Only if blank |
| Forms | Only if blank |
| Intercompany data on CD-ROM discs | Only if the content has no commercial value and will not be
sold; cannot be software |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gifts may be shipped to Singapore from Canada exempt from GST
providing:
- The shipment's CIF value is S$400 (about $385 CAD) or less
- The shipment does not contain alcoholic beverages or tobacco
products
Shipments from Individual-to-Individual
A gift may be shipped to an individual in Singapore from an individual
in Canada exempt from GST if its CIF value is S$400 (about $385 CAD)
or less.
Shipments from Business-to-Business
A gift may be shipped to a business in Singapore from a business in
Canada exempt from GST if its CIF value is S$400 (about $385 CAD) or
less.
Shipments from Business-to-Individual
A gift may be shipped to an individual in Singapore from a business in
Canada exempt from GST if its CIF value is S$400 (about $385 CAD) or
less.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If there are multiple gifts in one shipment, wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.customs.gov.sg/businesses/importing-goods/import-procedures/importing-by-post-or-courier-service
https://www.ups.com/ga/CountryRegs?loc=en_US
Generally, shipping used personal effects and household goods to
Singapore from Canada will incur GST. However, those transferring
residence to Singapore may be exempt from GST (see Moving Permanently
below for details).
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily to Singapore and shipping their personal effects from
Canada.
Non-Students
There is no information at this time regarding non-students moving
temporarily to Singapore and shipping their personal effects from
Canada.
Moving Permanently
Those moving to Singapore permanently may ship their personal effects
to Singapore exempt from GST.
A declaration of facts
(DOF)
must be completed.
The following conditions must be met for the shipper to qualify for
GST exemption:
- He or she is the owner of the items and personal effects
- The goods have been in the owner's possession, and used, for
at least 3 months
- The personal effects enter Singapore within 6 months of the owner's
arrival
- The articles are NOT to be sold or otherwise
given away for a least 3 months from their arrival
- For Singaporeans and Permanent Residents of Singapore, they must
have lived in Canada for more than 6 months
NOTE:
Commercial goods, tobacco products, and alcoholic beverages cannot
enter Singapore GST-free if they are part of a personal effects shipment.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- If moving permanently to Singapore, complete a declaration of
facts
(DOF)
Sources:
https://www.customs.gov.sg/businesses/importing-goods/import-procedures/importing-used-household-articles-and-personal-effects
https://www.tradenet.gov.sg/TN41/tds/pe/appFormPEServlet.do?action=formPrepareSTDAlone&APPLICATION_ID=TXWP
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Certain meats may be shipped from Canada to Singapore for personal
consumption.
You May Ship
The following processed or canned meats may be shipped to Singapore
from Canada:
- Poultry
- Mutton
- Pork
- Oysters - frozen or live (maximum of 5 kg)
Do Not Ship
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://sso.agc.gov.sg/SL/WMFA1999-N1?DocDate=20190401&ProvIds=Sc2-&ViewType=Advance&Phrase=personal+imports&WiAl=1#Sc2-
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Trade samples are sent abroad to solicit orders.
Samples may be shipped to Singapore from Canada exempt from customs
duties and excise taxes providing:
- They are not sold or consumed whilst in Singapore
- They are not put to their normal use
- They are not rented out or given away
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://sso.agc.gov.sg/Act/CA1960?ValidDate=20191121&ProvIds=
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material may be shipped to Singapore from Canada exempt
from GST and duty under Singapore's Temporary Import Scheme (TIS)
providing they are re-exported within 6 months.
Advertising is aimed for events such as international conferences,
conventions, trade fairs, and exhibitions. They may include
items such as: Equipment, Apparel, and Accessories.
NOTE: Gifts, souvenirs, and
other items given away, including brochures and pamphlets, do
not qualify as advertising material.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- A commercial invoice must be included with your shipment
Sources:
https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme
https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme/qualifying-goods-and-purposes
https://sso.agc.gov.sg/SL/117A-OR3?DocDate=20121001#pr4-
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment shipped to Canada for repair, upon re-importation to
Singapore, is exempt from GST providing:
- The good returns to Singapore within 3 months of its exportation
- The repairer provides a certificate indicating whether new parts
have or have not been employed for the repair
NOTE:
If new parts were used for the repair, GST will be charged
on the value of those parts
Items Under Warranty
Equipment repaired for no charge under warranty in Canada will be
exempt from GST when it returns to Singapore. This applies even if new
parts were used to effect the repair.
Items No Longer Under Warranty
Equipment no longer under warranty repaired in Canada is exempt from
GST except on the value of new parts used to effect the repair.
Sending Product for Repair to Singapore
Equipment shipped to Singapore for repair will be exempt from GST and
duty, including spare parts, for a period of up to 6 months.
Returning Repaired Product to Singapore
Equipment repaired in Canada and returned to Singapore is exempt from
GST providing:
- It is returned within 3 months of its exportation from Singapore
- The repairer provides a certificate indicating whether new parts
have or have not been employed for the repair
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Singapore or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
- Certificate from the Canadian repairer indicating whether new parts were or were not used for the repair
Sources:
https://sso.agc.gov.sg/SL/117A-OR3?DocDate=20121001#pr4-
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods may be temporarily imported into Singapore from Canada exempt
from GST and duty for a period of up to 6 months. (Extensions of up to
3 months may be granted by Singaporean officials; an application must
be made through TradeNet.)
NOTE: A security deposit is required for
temporary importation.
Goods sold, disposed of, or not exported from Singapore within
the time limit will incur GST and duties. Goods that qualify for
temporary import include:
- Teaching aids and scientific equipment
- Equipment and instruments for artistic and musical performances
- Items required for scientific testing and demonstrations
- Items for display at conferences, conventions, and trade
shows, for e.g. apparel, accessories, and equipment
- Professional equipment required to perform a job in Singapore
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Singapore,
you can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 6 months in Singapore
NOTES:
- If the above conditions are not followed, duties and taxes will
be charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme
https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme/qualifying-goods-and-purposes
https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme/duration-and-extension
https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme/additional-requirements-import
https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme/ata-carnet
https://sso.agc.gov.sg/SL/117A-OR3?DocDate=20121001#pr4-
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods and Service Tax (GST) is incurred on all goods imported
permanently to Singapore from Canada if the value is S$400 or greater
(about $385 CAD).
NOTE:
A shipment of tobacco products and alcoholic beverages of any
value will incur duties and GST.
Occasional Shipper
All sold goods shipped from Canada to Singapore must be declared and
will incur GST if their value is S$400 or greater (about $385 CAD).
Regular Shipper
If you regularly ship sold goods to Singapore we recommend using the
services of a registered Singaporean customs broker.
Sources:
https://www.customs.gov.sg/businesses/importing-goods/overview
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Yusof Ishak
11 Bukit Batok Street 25
Singapore
Phone: 658712 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods imported into Singapore fall into 1 of 2 categories: dutiable or
non-dutiable.
Dutiable goods - alcoholic beverages and tobacco products - will incur
duty and GST.
Non-dutiable goods incur only GST, which is 7% of the CIF value of the
shipment.
CIF is the sum of the customs value, insurance, and freight
costs of the shipment. (In the case of dutiable goods, the amount of
duty is added to the CIF value.)
By knowing the CIF value, you will be able to calculate the amount
of GST owing by the recipient.
Thresholds
The value below which GST is not collected - the demimis value - is
S$400 (about $385 CAD).
Shipments of tobacco products and alcoholic beverages are not exempt
from GST - a shipment of these of any value will incur GST and duty.
| Currency | Singapore dollar SGD |
| Duty Exemption (De minimis Value | S$400 (about $385 CAD) |
| Duty Calculation Method | CIF |
| TAX (GST) | 7% |
Tax Exemption
(De minimis Value) | S$400 (about $385 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Singapore and Canada are free trade partners under The Comprehensive
and Progressive Agreement for Trans-Pacific Partnership (CPTPP).
Therefore, most products sold between the two countries have a 0%
duty.
A detailed list for tariffs can be found
here.
Duties on beer, wine, spirits, tobacco, and tobacco products
can be found
here.
- Candy0%
- Chocolate0%
- Spirits and Wines0%
- Tobacco0%
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants0%
- Home Appliances0%
- Toys0%
- Sports Equipment0%
Sources:
https://www.customs.gov.sg/businesses/importing-goods/import-procedures/
https://www.customs.gov.sg/businesses/importing-goods/import-procedures/importing-by-post-or-courier-service
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/cptpp-ptpgp/tariff-elimination-droits_de_douane.aspx?lang=eng
https://www.tariffinder.ca/en/getStarted
