How to Export to Singapore in 2026: 9% GST, TradeNet Permits, Food and LVG

Duty and GST: what an import costs

Singapore is a free port: customs duty applies only to intoxicating liquors, tobacco products, motor vehicles and petroleum products. GST is charged on all imports at the same rate as local supplies, 9% since 1 January 2024, on the CIF value, which includes any duty and all costs incidental to the sale and delivery of the goods into Singapore. Example for non-dutiable goods: CIF value S$10,000, GST 9% = S$900.

GST-registered importers can usually claim the import GST back as input tax. Goods stored in a free trade zone can stay there without GST and leave again under a re-export permit.

Who imports: UEN, customs account and TradeNet permit

The importer must be a business registered in Singapore with a Unique Entity Number (UEN) and an activated customs account. The customs permit is applied for through TradeNet, Singapore's national single window, before the goods are imported, usually by a declaring agent acting for the importer. Supporting documents, such as the commercial invoice, packing list and bill of lading or air waybill, must be kept for 5 years.

Controlled goods need the approval of the competent authority in the permit, for example the Singapore Food Agency for food or the Health Sciences Authority for health products. A foreign seller that wants to sell DDP needs a Singapore company or service provider to act as importer.

Food and other controlled goods

• Meat, fish, eggs and egg products: an SFA licence, approved sources where required and a health certificate from the exporting country's competent authority.
• Processed food, food appliances, fresh fruit and vegetables and insect products: SFA registration of the importer.
• Every food consignment needs an import permit through TradeNet before it arrives.
• Food labels must be accurate and complete, including the product description, country of origin, batch and dates and net quantity.
• Cosmetics: a Singapore company notifies each product to HSA before sale; labels in English with the Singapore company's name and address (see Triplicate's note on cosmetics in Singapore).

Low-value goods sold to consumers

Since 1 January 2023, overseas vendors, electronic marketplaces and redeliverers whose global turnover exceeds S$1 million and whose sales of low-value goods and remote services to Singapore consumers exceed S$100,000 a year must register for GST and charge it on goods of S$400 or less imported by air or post. They should show their GST registration number and the GST status of each item on the commercial invoice and keep low-value and higher-value goods in separate shipments.