Guide to Importing Dutiable Motor Vehicles

Step 1: Applying for Singapore Customs’ Assessment of Vehicle’s Customs Value

For Individuals or Parallel Importers

For Authorised Agents

Step 2: Approval by Singapore Customs

Once the application is approved, an approval letter from Singapore Customs containing details of the vehicle, such as unit price and incoterms, will be sent to the importer.

Step 3: Payment of Duties and Goods & Services Tax (GST)

Once the approval letter is received, the importer should submit an In-Payment (Duty and GST) permit through TradeNet within 3 months from the date stated in the approval letter.

The following fields are required to be entered exactly as stated in the approval letter:
a) Country of Origin
b) Incoterm
c) Unit Price and currency code
d) Invoice No.
e) Product Code
f) CA/SC Code 1: Engine Number
g) CA/SC Code 2: Chassis Number

In addition, please declare under “CA/SC Code 3” the vehicle type – “N” for new vehicle, “U” for used vehicle or “T” for Taxi.

A declaring agent or freight forwarder can be appointed to submit the permit on the importer’s behalf.

No refund of duty and GST except for cases of overpayment or erroneous payment will be allowed once the vehicle has been removed from customs control * or a Free Trade Zone ^.

Step 4: Clearance of Motor Vehicle

Once the In-payment (Duty and GST) permit is approved, the importer may use the permit to remove the vehicle from the port or licensed warehouse.

Check with Land Transport Authority (LTA)

Importers who wish to register their imported cars for usage on public roads should check with the LTA on their registration requirements and fees.

• Customs Control*

  Goods are deemed to be under customs control when they are in any free trade zone, Government warehouse, licensed warehouse, bottling warehouse, post office or any place from which they may not be removed except with the permission of the proper officer of Singapore Customs.

• Free Trade Zone^

  A Free Trade Zone (FTZ) is a demarcated area meant to facilitate entrepot trade and transhipment activities; where goods may be landed, handled, stored, re-exported or brought into Singapore. Duties and/or GST are not levied on goods brought into the FTZ until they are removed from the FTZ for use or sale in Singapore.

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