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