Goods and Services Tax or GST is a broad-based consumption tax levied on the import of goods (collected by Singapore Customs), as well as nearly all supplies of goods and services in Singapore. In other countries, GST is known as the Value-Added Tax or VAT.
According to IRAS, generally all goods imported to Singapore are subject to GST levied at 7% of the goods costs, insurance and freight value. By sea shipment, parcels are consolidated into containers for shipment, and are combined for customs declaration. Therefore, GST is charged based on each order instead of parcel.
需要退税公司,须提供以下文件:
退税公司的UEN号,GST注册号。公司必须为GST注册公司,个人无法退税。
退税商品的原始购买发票,包括商品的名称及数量。
退税单,我们会在送货时附上原始的退税单请妥善保存,我们不会保存客人税单复印件。
Controlled Goods

The following is the list of controlled goods which require proper authorization (advance notification, licence or certificate approval) from Competent Authorities (CAs) before they may be imported into Singapore. You can click click for the latest updated list.



Agri-Food and Veterinary Authority of Singapore
  • Animals, birds and products thereof
  • Fishes and fishery products (including fin fish, crustaceans and molluscs)
  • Food items (excluding fresh/chilled vegetables and fruits)
  • Fruits (fresh/chilled)
  • Ginseng roots
  • Meat and meat products of animals and birds
  • Medicaments, veterinary
  • Milk powder - skimmed (coloured for animal feed)
  • Organic fertilizer
  • Plants with/without soil, flowers and seeds
  • Tableware and kitchenware of porcelain, china or lead crystal
  • Timber and wood (CITES listed)
  • Vegetables (fresh/chilled)


  • Biosafety Branch, Ministry of Health
  • Human pathogens


  • Building and Construction Authority
  • Sand & granite (essential construction materials)


  • Central Narcotics Bureau
  • Poppy seeds (kaskas)
  • Precursor chemicals


  • Enterprise Singapore
  • Rice (excluding rice bran)


  • Health Sciences Authority
  • Chinese Proprietary Medicines
  • Controlled drugs and psychotropic substances
  • Medical devices
  • Oral dental gums
  • Raw materials, laboratory reagents, reference standards and veterinary medicines containing controlled drugs, psychotropic
       substances and poisons
  • Therapeutic products


  • Info-communications Media Development Authority of Singapore
  • Cartridges/cassettes/audio compact diskettes - pre-recorded
  • Films,cinema/video/laser discs
  • Gramophone records
  • Publications
  • Tapes, pre-recorded
  • Toy walkie-talkie


  • Pollution Control Department, National Environment Agency
  • Articles of asbestos
  • Batteries (primary), alkaline, zinc-carbon and mercury oxide
  • Chlorofluorocarbons (CFCs)
  • Halons
  • Pesticides
  • Poisons and hazardous
  • Surface-active agents, anionic
  • Waste lead-acid batteries and waste batteries made with lead, cadmium or mercury


  • Radiation Protection and Nuclear Science Department, National Environment Agency
  • Irradiating apparatus
  • Radioactive materials


  • Singapore Civil Defence Force
  • Diesel oil/fuel
  • Flammable materials
       Petroleum


  • Singapore Customs
  • Rough diamonds
  • Mastering equipment and replication equipment for CD, CD-ROM, VCD, DVD, DVD-ROM


  • National Authority, Chemical Weapons Convention (NA, CWC), Singapore Customs
  • Toxic chemicals and precursors


  • Police Licensing & Regulatory Department, Singapore Police Force
  • Fruit/jackpot machines


  • Police Licensing & Regulatory Department (Arms & Explosives), Singapore Police Force
  • Arms & explosives
  • Articles of clothing intended as protection against attack, including bullet-proof vests
  • Handcuffs
  • Helmets (Steel)
  • Nitro-cellulose
  • Toy guns/pistols/revolvers


  • Police Licensing & Regulatory Department (Public Entertainment & Liquor), Singapore Police Force
  • Amusement machines, coin or disc-operated, including pin-tables, shooting galleries & cinematograph machines



  • Alternatively, you may click here to find out if the goods are controlled using the description of the goods, Harmonized System (HS) code or CA product code. If the item is subject to control, the name of the CA will be indicated next to its HS code. You may check directly with the respective CAs on their licensing requirements.
    Dangerous Goods

    Dangerous goods are materials or items with dangerous and hazardous properties which, if not properly controlled, present a potential hazard to human health and safety, infrastructure and/or their means of transport.

    SGLCL Warehouse in Guangzhou, China does not to handle any of the following dangerous goods. All the dangerous goods will be either rejected, returned or disposed.



    Explosives
    Explosives are materials or items which have the ability to rapidly conflagrate or detonate as a consequence of chemical reaction.

    Commonly Transported Explosives

  • Ammunition/cartridges
  • Fireworks/pyrotechnics
  • Flares
  • Blasting caps / detonators
  • Fuse
  • Primers
  • Explosive charges (blasting, demolition etc)
  • Detonating cord
  • Air bag inflators
  • Igniters
  • Rockets
  • TNT / TNT compositions
  • RDX / RDX compositions
  • PETN / PETN compositions
  • Gases
    Gases are defined by dangerous goods regulations as substances which have a vapour pressure of 300 kPa or greater at 50°c or which are completely gaseous at 20°c at standard atmospheric pressure, and items containing these substances. The class encompasses compressed gases, liquefied gases, dissolved gases, refrigerated liquefied gases, mixtures of one or more gases with one or more vapours of substances of other classes, articles charged with a gas and aerosols.

    Commonly Transported Explosives

  • Aerosols
  • Compressed air
  • Hydrocarbon gas-powered devices
  • Fire extinguishers
  • Gas cartridges
  • Fertilizer ammoniating solution
  • Insecticide gases
  • Refrigerant gases
  • Lighters
  • Acetylene / Oxyacetylene
  • Carbon dioxide
  • Helium / helium compounds
  • Hydrogen / hydrogen compounds
  • Oxygen / oxygen compounds
  • Nitrogen / nitrogen compounds
  • Natural gas
  • Oil gas
  • Petroleum gases
  • Butanev
  • Propane
  • Ethane
  • Methane
  • Dimethyl ether
  • Propene / propylene
  • Ethylene
  • Flammable Liquids
    Flammable liquids are defined by dangerous goods regulations as liquids, mixtures of liquids or liquids containing solids in solution or suspension which give off a flammable vapour (have a flash point) at temperatures of not more than 60-65°C, liquids offered for transport at temperatures at or above their flash point or substances transported at elevated temperatures in a liquid state and which give off a flammable vapour at a temperature at or below the maximum transport temperature.

    Commonly Transported Flammable Liquids

  • Acetone / acetone oils
  • Adhesives
  • Paints / lacquers / varnishes
  • Alcohols
  • Perfumery products
  • Gasoline / Petrol
  • Diesel fuel
  • Aviation fuel
  • Liquid bio-fuels
  • Coal tar / coal tar distillates
  • Petroleum crude oil
  • Petroleum distillates
  • Gas oil
  • Shale oil
  • Heating oil
  • Kerosene
  • Resins
  • Tars
  • Turpentine
  • Carbamate insecticides
  • Organochlorine pesticides
  • Organophosphorus pesticides
  • Copper based pesticides
  • Esters
  • Ethers
  • Ethanol
  • Benzene
  • Butanols
  • Dichloropropenes
  • Diethyl ether
  • Isobutanols
  • Isopropyls
  • Methanol
  • Octanes
  • Flammable Solids
    Flammable solids are materials which, under conditions encountered in transport, are readily combustible or may cause or contribute to fire through friction, self-reactive substances which are liable to undergo a strongly exothermic reaction or solid desensitized explosives. Also included are substances which are liable to spontaneous heating under normal transport conditions, or to heating up in contact with air, and are consequently liable to catch fire and substances which emit flammable gases or become spontaneously flammable when in contact with water.

    Commonly Transported Flammable Solids; Spontaneous Combustibles:
    "Dangerous When Wet" Materials

  • Alkali metals
  • Metal powders
  • Aluminium phosphide
  • Sodium batteries
  • Sodium cells
  • Firelighters
  • Matches
  • Calcium carbide
  • Camphor
  • Carbon
  • Activated carbon
  • Celluloid
  • Cerium
  • Copra
  • Seed cake
  • Oily cotton waste
  • Desensitized explosives
  • Oily fabrics
  • Oily fibres
  • Ferrocerium
  • Iron oxide (spent)
  • Iron sponge/direct-reduced iron (spent)
  • Metaldehyde
  • Naphthalene
  • Nitrocellulose
  • Phosphorus
  • Sulphur
  • Oxidizing Substances
    Oxidizers are defined by dangerous goods regulations as substances which may cause or contribute to combustion, generally by yielding oxygen as a result of a redox chemical reaction. Organic peroxides are substances which may be considered derivatives of hydrogen peroxide where one or both hydrogen atoms of the chemical structure have been replaced by organic radicals.

    Commonly Transported Oxidizers; Organic Peroxides

  • Chemical oxygen generators
  • Ammonium nitrate fertilizers
  • Chlorates
  • Nitrates
  • Nitrites
  • Perchlorates
  • Permanganates
  • Persulphates
  • Aluminium nitrate
  • Ammonium dichromate
  • Ammonium nitrate
  • Ammonium persulphate
  • Calcium hypochlorite
  • Calcium nitrate
  • Calcium peroxide
  • Hydrogen peroxide
  • Magnesium peroxide
  • Lead nitrate
  • Lithium hypochlorite
  • Potassium chlorate
  • Potassium nitrate
  • Potassium perchlorate
  • Potassium permanganate
  • Sodium nitrate
  • Sodium persulphate
  • Toxic & Infectious Substances
    Toxic substances are those which are liable either to cause death or serious injury or to harm human health if swallowed, inhaled or by skin contact. Infectious substances are those which are known or can be reasonably expected to contain pathogens. Dangerous goods regulations define pathogens as microorganisms, such as bacteria, viruses, rickettsiae, parasites and fungi, or other agents which can cause disease in humans or animals.

    Commonly Transported Toxic Substances; Infectious Substances

  • Medical/Biomedical waste
  • Clinical waste
  • Biological cultures / samples / specimens
  • Medical cultures / samples / specimens
  • Tear gas substances
  • Motor fuel anti-knock mixture
  • Dyes
  • Carbamate pesticides
  • Alkaloids
  • Allyls
  • Acids
  • Arsenates
  • Arsenites
  • Cyanides
  • Thiols/mercaptans
  • Cresols
  • Barium compounds
  • Arsenics / arsenic compounds
  • Beryllium/ beryllium compounds
  • Lead compounds
  • Mercury compounds
  • Nicotine / nicotine compounds
  • Selenium compounds
  • Antimony
  • Ammonium metavanadate
  • Adiponitrile
  • Chloroform
  • Dichloromethane
  • Hexachlorophene
  • Phenol
  • Resorcinol
  • Radioactive Material
    Dangerous goods regulations define radioactive material as any material containing radionuclides where both the activity concentration and the total activity exceeds certain pre-defined values. A radionuclide is an atom with an unstable nucleus and which consequently is subject to radioactive decay.

    Commonly Transported Radioactive Material

  • Radioactive ores
  • Medical isotopes
  • Yellowcake
  • Density gauges
  • Mixed fission products
  • Surface contaminated objects
  • Caesium radionuclides / isotopes
  • Iridium radionuclides / isotopes
  • Americium radionuclides / isotopes
  • Plutonium radionuclides / isotopes
  • Radium radionuclides / isotopes
  • Thorium radionuclides / isotopes
  • Uranium radionuclides / isotopes
  • Depleted uranium / depleted uranium products
  • Uranium hexafluoride
  • Enriched Uranium
  • Corrosives
    Corrosives are substances which by chemical action degrade or disintegrate other materials upon contact.

    Commonly Transported Corrosives

  • Acids/acid solutions
  • Battery fluid
  • Fuel cell cartridges
  • Dyes
  • Fire extinguisher charges
  • Formaldehyde
  • Flux
  • Paints
  • Alkylphenols
  • Amines
  • Polyamines
  • Sulphides
  • Polysulphides
  • Chlorides
  • Chlorosilanes
  • Bromine
  • Cyclohexylamine
  • Phenol / carbolic acid
  • Hydrofluoric acid
  • Hydrochloric acid
  • Sulfuric acid
  • Nitric acid
  • Sludge acid
  • Hydrogen fluoride
  • Iodine
  • Morpholine
  • Miscellaneous Dangerous Goods
    Miscellaneous dangerous goods are substances and articles which during transport present a danger or hazard not covered by other classes. This class encompasses, but is not limited to, environmentally hazardous substances, substances that are transported at elevated temperatures, miscellaneous articles and substances, genetically modified organisms and micro-organisms and (depending on the method of transport) magnetized materials and aviation regulated substances.

    Commonly Transported Miscellaneous Dangerous Goods

  • Dry ice / cardice / solid carbon dioxide
  • Expandable polymeric beads / polystyrene beads
  • Ammonium nitrate fertilizers
  • Blue asbestos / crocidolite
  • Dangerous goods in apparatus
  • Dangerous goods in machinery
  • Genetically modified organisms
  • Genetically modified micro-organisms
  • Chemical kits
  • Life saving appliances
  • Air bag modules
  • Seatbelt pretensioners
  • Plastics moulding compound
  • Castor bean plant products
  • Polychlorinated biphenyls
  • Polychlorinated terphenyls
  • Dibromodifluoromethane
  • Benzaldehyde