NEW SINGAPORE-THAILAND ARRANGEMENT TO FACILITATE TRADE FOR CERTIFIED COMPANIES - JUL-SEP 2018 - Singapore Customs
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J U L-SEP
20 18
I SS UE 50
SI NGAPORE CUSTOMS MAGAZINE
NEW SINGAPORE-THAILAND
ARRANGEMENT TO
FACILITATE TRADE FOR
CERTIFIED COMPANIES
FE AT URE S
CONT E NT S EDI TOR’S NOT E
NEW SINGAPORE-THAILAND
ARRANGEMENT TO
FEATURES
New Singapore-Thailand 01 A Mutual Recognition Arrangement (MRA) of
arrangement to facilitate trade
Authorised Economic Operator programmes
FACILITATE TRADE FOR
for certified companies
was signed by Singapore Customs and the
Customs Department of Thailand, reinforcing
Sharing knowledge on strategic 02
CERTIFIED COMPANIES
goods control the strong ties and close cooperation
between both customs administrations, and
Driving international connectivity 03 reaffirming the collective commitment to the
with the NTP ASEAN Economic Community Blueprint 2025
Signed as an initiative under the Singapore-Thailand
in the area of trade facilitation. Find out more
Enhanced Economic Relations programme (STEER),
Former director fined $550,000 04 about the MRA signing on page 01. the MRA is set to deepen economic collaboration
for conspiring with two men to
and facilitate bilateral trade growth between
evade duties and GST on beer The Formula 1 2018 Singapore Airlines Singapore and Thailand.
Singapore Grand Prix happened this
Singaporean woman fined $5,500 05 Singapore’s Director-General of Customs, Mr Ho
September, and did you know that Singapore
for evading GST on branded Chee Pong, and Director-General of Thailand’s
Customs plays an important role in this
goods she bought overseas for Customs Department, Mr Kulit Sombatsiri, signed
signature event? Our officers facilitate the the MRA on 29 June 2018 on the sidelines of
sale here
temporary import of F1 cars and related parts the 132nd World Customs Organisation (WCO)
IN-CONVERSATION every year, working behind the scenes to Council Session.
To read, download Thai Customs Department 06 ensure that all items are brought in smoothly
or subscribe to inSYNC, “The AEO-MRA signing reinforces the strong ties
Director-General, while upholding our trade and customs laws
please visit and close cooperation between both our customs
www.customs.gov.sg/ Mr Kulit Sombatsiri: (page 08). Find out more about the Temporary administrations, as well as our commitment to
subscribe Embracing technology to Import Scheme on page 10 too. maintain the regional and global supply chain
streamline processes security. It is a significant milestone in economic
Please let us know what
you think of inSYNC. We On the enforcement front, a former director of and customs cooperation within our region
welcome your ideas on SPOTLIGHT a liquor distribution company was sentenced as it would greatly facilitate legitimate trade
what you would like to see Facilitating the import of goods 08 undertaken by companies under Thailand’s
and how we can do better. by the State Courts to a fine of over half a Recognised as having lower risks,
for the Formula One Singapore Authorised Economic Operator programme as
Write in to the Editor at million dollars for conspiring with two others
customs_media@customs. Grand Prix these companies will benefit well as Singapore’s Secure Trade Partnership
to evade duties and Goods and Services Tax programme,” said Mr Ho.
gov.sg
from reduced documentary and
DO YOU KNOW? (GST) on 2,700 cartons of beer (page 04).
cargo inspections. “The MRA also reaffirms our collective commitment
Temporary Import/Export 10
to the ASEAN Economic Community Blueprint
Scheme: Best practices that In another case, a Singaporean woman was
Under a Mutual Recognition Arrangement (MRA) 2025, particularly in the area of trade facilitation,
traders and declaring agents fined by the State Courts for evading GST on which is an important engine of growth and
of Authorised Economic Operator programmes
should know branded goods she bought overseas to sell signed by Singapore Customs and the Customs development,” added Mr Ho.
in Singapore (page 05). It is the responsibility Department of Thailand, companies certified by
NEWS of all arriving travellers to make accurate Singapore Customs as having robust security “By promoting customs-to-customs cooperation
InSYNC is a publication
of Singapore Customs. Customs Act reviewed to 11 and complete declarations of dutiable and practices will enjoy faster clearance for their goods and mutual recognition of our AEOs, we can
Copyright of the support policy changes, improve exported to Thailand. target high-risk shipments more effectively
taxable items in their possession for duty
materials contained in efficiency, clarify policies and expedite customs procedures for low-
this publication belongs and GST payment. Do it easily through the Companies certified by Thailand will enjoy the risk shipments, thus benefiting our traders and
to Singapore Customs. Customs@SG Mobile App! same level of facilitation for their goods exported significantly contributing to trade facilitation,” said
Nothing in here shall be Visit by delegation from 12
reproduced in whole or to Singapore. Mr Kulit.
Vietnam Customs
in part without prior Thai Customs Director-General Mr Kulit
written consent of This is the first MRA of Authorised Economic “Our customs administrations have continuously
Singapore Customs. Amendments to Acts 12 Sombatsiri gave inSYNC an insight on
Operator (AEO) programmes signed between two developed close collaboration and strengthened
All rights reserved. All on Intellectual Property how the Thai Customs Department has bilateral cooperation in various areas of our
information is correct at ASEAN countries.
time of publication. border enforcement been expanding its focus to include trade mutual interests, including customs matters. Our
facilitation, economic competitiveness, and The Singapore-Thailand MRA recognises the cooperation will be even further strengthened by
TRAINING CALENDAR 13 social protection. Go to the In-Conversation compatibility of the supply chain security measures this important milestone,” he said.
column on page 06 to read the interview. implemented by companies certified under Singapore
Customs’ Secure Trade Partnership (STP) programme Discussions on implementation procedures are
fb.com/SingaporeCustoms and the companies accredited under Thailand’s ongoing, and an update will be provided when the
Neo Wen Tong Authorised Economic Operator programme. MRA is ready for implementation.
DESIGN BY Editor
Green House Design + Communications
01
F E ATURES FE AT URE S
SHARING KNOWLEDGE ON DRIVING INTERNATIONAL
STRATEGIC GOODS CONTROL CONNECTIVITY WITH THE NTP
The discussions shed insights aims to make cross-border trade and financing
cheaper, safer, and more efficient.
on the collaborative work of the
Global Trade Connectivity Network In another panel discussion on Collaboration
and how it aligns with the vision of Profile: The Global Trade Connectivity Network
(GTCN) at the GTR Asia Tradetech Forum 2018 in
the National Trade Platform (NTP). Hong Kong on 11 June 2018, Ms Ho also discussed
global trade connectivity. Joining Ms Ho as part
Director of the National Trade Platform Office, Ms of the panel was Mr Nelson Chow, Chief Fintech
Serene Ho, was invited to share insights about Officer, Hong Kong Monetary Authority.
trade connectivity and how it aligns with the vision
of Singapore’s NTP at two recent Global Trade The panel updated the 150 attendees that though
Review (GTR) Asia events. the GTCN was still in the design stage, the authorities
were already in discussion with banks, government
At the GTR Asia’s Trade & Treasury Week 2018 held agencies, and other blockchain consortia about
on 4 September 2018 in Singapore, Ms Ho shared cooperation opportunities on the GTCN.
with about 1,000 attendees, comprising traders,
financiers, consultants, and government officials, The NTP is a one-stop digital trade ecosystem, which
about how the NTP has been developed with the brings together key logistics functions, regulatory
objective of helping to deepen Singapore’s digital and financial elements for players across the trade
trade connectivity. value chain, and which can help businesses to reap
time and cost savings through functions such as data
Citing the example of the Global Trade Connectivity reuse and exchange. The blockchain-compatible
Network (GTCN), a blockchain-based cross-border platform offers secured digital connectivity for
trade and trade financing project which connects traders to create trade linkages internationally and
Singapore’s NTP with the Hong Kong Trade Finance boosts Singapore’s reputation as a trusted trade hub
Platform, Ms Ho showed how the NTP aims to and intermediary.
As a responsible trade regulator, strengthen trade linkages by connecting trade
Singapore Customs works closely platforms across different countries. The GTCN
with our international counterparts
to share best practices on strategic
goods controls and uphold a
robust strategic goods control
regime in Singapore.
On 2 August 2018, Singapore Customs was invited
to speak on Singapore’s Strategic Goods Control
at the National Strategic Trade Symposium 2018 in
Kuala Lumpur, Malaysia. Singapore Customs regularly participates
in outreach sessions to enhance traders’
Head of Trade Strategy & Security, Madam Fauziah understanding of the various countries’ regulatory
A. Sani shared with over 200 representatives from requirements, and help improve their self-
government agencies, various industries, and compliance through robust internal control
associations in Malaysia on Singapore’s strategic measures that they can take to guard against
goods regulatory requirements, the United being inadvertently involved in illicit transactions
Nations Security Council trade prohibitions, and or weapons of mass destruction-related activities.
best practices in export compliance.
The symposium also served as a useful
The symposium was organised by the Malaysia’s opportunity for Singapore Customs to promote Director of the National Trade
Platform Office, Ms Serene
Ministry of International Trade and Industry, in knowledge sharing of export controls on strategic
Ho (middle), at the Global
collaboration with the United States Department of goods with international counterparts, and to Trade Review Asia Tradetech
State’s Export Control and Related Border Security exchange views with key officials from regulatory Forum 2018 held in Hong
program and the United States Department of Energy. agencies in the region. Kong on 11 June 2018.
02 03
F E ATURES FE AT URE S
FORMER DIRECTOR FINED SINGAPOREAN WOMAN FINED
$550,000 FOR CONSPIRING $5,500 FOR EVADING GST ON
WITH TWO MEN TO EVADE BRANDED GOODS SHE BOUGHT
DUTIES AND GST ON BEER OVERSEAS FOR SALE HERE
Chen was stopped for checks
He engaged in a conspiracy with It is the responsibility of all arriving at the Changi Airport as she
two men to evade duties and travellers to make accurate and was exiting via the Customs
Green Channel. Despite
GST by diverting into Singapore complete declaration of the knowing that GST would be
duty-unpaid beer that had been dutiable and taxable items in their payable on the goods she
had bought in France, which
declared to Singapore Customs possession for duty and Goods were worth over $11,710,
Chen did not declare them
for export. and Services Tax (GST) payment. for GST payment.
A former director of Liquorland Distribution Private A 25-year-old Singaporean woman, Joei Chen Si Hui,
Limited, Lim Chong Ping, 46, a Singaporean, was was sentenced by the State Courts on 18 July 2018
sentenced by the State Courts on 5 July 2018 to a to a fine of $5,500 for fraudulent evasion of GST.
fine of $550,000 for engaging in a conspiracy with
two men to evade duties and Goods and Services Chen pleaded guilty to one charge of fraudulent
Tax (GST) on 2,700 cartons of beer. evasion of GST on goods brought into Singapore. Back from a shopping trip too?
Find out how you can declare and pay GST with ease and convenience.
He pleaded guilty to one charge of engaging in a Another charge of failure to keep documents and
conspiracy to deal in uncustomed goods with the records on goods she had imported previously Do you know? Travellers are entitled to Goods and Services Tax (GST) relief of
intent to defraud the Government of customs duty was taken into consideration in the sentencing. up to S$600 on their overseas purchases for their personal use, depending on
and excise duty. Another similar charge was taken the time they have been away from Singapore.
into consideration in the sentencing. On 12 January 2018, Chen arrived at the Changi
On 21 August 2014, Singapore Customs conducted Lim suggested to Tan to Airport on a flight from Paris. She was stopped
purchase duty-unpaid beer
If you exceed your GST relief amount, use the Customs@SG mobile app to pay
Investigations revealed that Lim had conspired with an operation and seized the duty-unpaid beer, soft for checks as she was exiting via the Customs
from Ooi’s company and GST with ease and convenience!
Tan Yong Hui, Terry, 39, and Ooi Kok Keng, 46, to drinks and mineral water. Green Channel. A total of 10 branded items which
subsequently resell the beer
divert into Singapore duty-unpaid beer that had to Lim’s company. Chen had bought overseas, including wallets, a
Check out the steps here: http://bit.ly/2CNxqcN to Declare, Pay, Go!
been declared to Singapore Customs for export. The total duty and GST involved amounted to handbag, and a belt, were found in her luggage.
about $125,220. Despite knowing that GST would be payable on
Download the app today: bit.ly/customsapp
Prior to August 2014, Lim suggested to Tan, the goods, which were worth over $11,710, Chen
the director of Global Drinks Private Limited, to For their involvement in duties and GST evasion, did not declare them for GST payment. She was
purchase duty-unpaid beer from Ooi’s company, Ooi and Tan were also sentenced by the State subsequently arrested.
Polycom Drinks Trading. The duty-unpaid beer Courts to court fines of $900,000 and $450,000 on
which Tan purchased would then be resold at a 26 August 2016 and 24 October 2016 respectively. Investigations revealed that Chen had bought the
marked-up price to Lim’s company, Liquorland. As Ooi was unable to pay the fine, he served nine branded goods from France, and she had posted
Lim’s plan was to make it appear that Liquorland months’ jail in default. photos of some of the goods on her social media
had purchased beer that was duty-paid. pages for sale. The total amount of GST evaded on
Under the Customs Act, any person who is guilty the goods amounted to about $819.
Ooi informed Tan that a consignment of duty- of dealing with dutiable goods with the intention to
unpaid beer was coming in August 2014. Tan defraud the Government of any duty and GST will Under the Customs Act, any person found guilty of
informed Lim about this consignment and be liable on conviction to a fine of up to 20 times fraudulent evasion of GST will be liable to a fine up
followed Lim’s instructions to purchase the beer the amount of duty and GST evaded. to 20 times the amount of tax evaded and/or be
from Ooi. On 19 August 2014, instead of sending jailed for up to two years.
the container loaded with beer for export, Ooi Members of the public with information on
arranged to swop the beer with soft drinks and smuggling activities or evasion of customs duty
mineral water. The beer was then transported to or GST can call the Singapore Customs hotline on
a warehouse in Changi South Avenue, where Tan 1800-2330000 or email customs_intelligence@
was the manager, on 20 August 2014. customs.gov.sg.
04 05
I N- CONV E RSATI ON IN - CO N VE RSAT IO N
EMBRACING
Over time, we will be able to identify high- (STP) programme and companies accredited under
risk operators to be put under our “watch list”. Thailand’s Authorised Economic Operator (AEO)
Shipments associated with these high-risk programme, both based on the World Customs
operators will be put through the “red line” for Organisation SAFE Framework of Standards to
TECHNOLOGY increased inspection, leaving honest operators
with a good track record to go through the “green
line” for expedited clearances. We expect that our
Secure and Facilitate Global Trade.
This MRA will set out the process of implementation,
TO STREAMLINE CIC will enable Thai Customs to have better law
enforcement co-ordination and operations across
key customs risk areas.
evaluation, monitoring, and maintaining MRAs
between the two customs administrations. In
addition, it will lay down practical arrangements
PROCESSES
enabling both administrations to provide benefits
In the next couple of years, the Thai government to business operators of both sides. Also, it will
expects USD 50 billion to be invested in ultimately enhance global supply chain security
the provinces of Rayong, Chonburi, and and traders’ compliance.
Chachoengsao as part of the Eastern Economic
The changing global economy Corridor (EEC) development project. Although By promoting customs-to-customs cooperation
has expanded Thai Customs the development of the EEC is currently in its and mutual recognition of AEOs, the two customs
Department’s focus to include early stages, major projects have already been administrations could target high risk shipments
approved by the government, such as the new more effectively and expedite customs procedures
trade facilitation, economic phase of Laem Chabang port, Map Ta Phut port, for low risk shipments, thus benefiting traders and
competitiveness, and social the extension of U-tapao international airport, and significantly contributing to trade facilitation.
protection. Thai Customs a high speed rail route.
This is the first AEO-MRA signed between two
Department Director-General, Thai Customs Department is thus expecting to ASEAN countries. What do you think is the
Mr Kulit Sombatsiri, tells face a large increase of shipments to be brought significance of this MRA?
inSYNC how the Department to these provinces. We will be working closely
with the office of EEC to support and provide the The MRA initiative between Thailand and Singapore
has made strides in these EEC’s operators and investors with appropriate was under the Singapore-Thailand Enhanced
priorities in recent years. customs facilitations. Economic Relations (STEER) programme. The
MRA is set to deepen economic collaboration and
Last but not least, as e-commerce grows, the facilitate bilateral trade growth between Singapore
increase in small consignments delivered via and Thailand.
Photo credit: Mr Kulit Sombatsiri, what are some of Thai Customs We are also working to amend legislation to allow express carriers posts new challenges to the
Thai Customs Department
Department’s key priorities in recent years? an electronic/paperless system to come into play, clearance procedures of express consignments. The AEO-MRA between Thai Customs and
which will help eliminate redundant procedures. Currently, the submission of Pre-Arrival Express Singapore Customs is the first AEO-MRA signed
Revenue collection has historically been our main Apart from significantly reducing the costs of Manifests has, to a certain extent, simplified import by ASEAN Member States (AMS). This will
role but the changing global economy has given doing business, this electronic system will also procedures for inbound express consignments. definitely stimulate awareness of mechanism for
us cause to reconsider this focus. Since then, our increase transparency, accountability, and address cooperation among AMS. It will also encourage
focus has expanded to trade facilitation, economic the problem of fraud. The electronic system In response to the exponential growth of the establishment of the AEO programmes by AMS
competitiveness, and social protection, in addition enables the sharing of big data with other relevant e-commerce in the near future, a new cross border and the exploration of MRAs among AMS.
to revenue collection. We want goods to be authorities, such as individual local provinces’ e-commerce model and automated clearance of
delivered in the most efficient and cost-effective enforcement authorities or customs houses inbound express consignments will be introduced The ASEAN AEO-MRA could potentially reduce
manner for our traders, while ensuring fairness and to assist them in the detection of suspicious to address the large number of consignments regulatory burden on international trade and
consistency in the collection of duties. transactions at the provincial level. carried by express operators. multiply the benefits by synergising and simplifying
mutual recognition negotiations among AMS.
To achieve this, we have embarked on one of Also, new X-ray technologies were recently
our most significant projects in recent years in introduced to the international airports Thai Customs and Singapore Customs have
the implementation of an effective electronics throughout Thailand to increase competency in signed the Thailand-Singapore Mutual
system. This involves establishing the Pre-arrival detecting contraband. Recognition Arrangement (MRA). How would this
Processing System, e-Transshipment, and e-Tariff MRA benefit Thai companies?
services. We have also recently created a mobile We have also just established the Customs
application called “HS Check” to assist importers Intelligence Centre (CIC) to provide an integrated Customs administrations have continuously “The AEO-MRA between Thai Customs and Singapore
and exporters in finding information such as database for “Big Data”, whereby we collect developed close collaboration and strengthened Customs is the first AEO-MRA signed by ASEAN Member
relevant pictures on tariff classifications, tariff rates, information on business operators, customs bilateral cooperation in various areas of mutual States (AMS). This will definitely stimulate awareness
and tariff appeal cases. brokers, Authorised Economic Operators, Customs interests, including customs matters. The
Alliance members, risk data, service counters,
of mechanism for cooperation among AMS. It will also
cooperation will be even further strengthened by
We are also working closely with the Thai Chamber passenger names, arrest data, and import-export encourage the establishment of the AEO programmes by
this important milestone.
of Commerce to review and adjust Customs statistics. The information collected will then form AMS and the exploration of MRAs among AMS.”
procedures in order to promote Thailand as a a customs strategic database for risk analysis. This The Singapore-Thailand MRA recognises the
transshipment hub. For example, as of now, all data will in turn enable profiling efforts to separate compatibility of the supply chain security measures
transit and transshipment goods at the Laem honest operators from the dishonest ones. implemented by companies certified under
Chabang Sea Port qualifies for exemptions with Singapore Customs’ Secure Trade Partnership
regard to customs clearance.
06 07
S P OTL I GHT S POT LIGHT
FACILITATING THE IMPORT OF
GOODS FOR THE FORMULA ONE
SINGAPORE GRAND PRIX
CCmB officers were at
the Singapore Grand Prix
race tracks to ensure that
the goods imported are
accurately declared.
applications and providing Singapore Customs with
the freight arrival schedule of the goods.
The officers served as a direct point of contact for
the Singapore Grand Prix organiser and freight
forwarders to clarify queries on the temporary
import process.
“We manned a 24-hour phone line about a week
before the event, just in case there would be
Putting together the Singapore any unforeseen permit application for an urgent
Grand Prix requires tonnes of shipment of cargo for the Singapore Grand Prix,”
high-value equipment to be said Assistant Head of PSB, Ms Belva Chia.
brought into Singapore.
“As the F1 races from country to country, my
imported without the payment of duties and GST, colleagues and I have to process the permit
Many Formula One (F1) fans
with the condition that the same goods were applications for the Singapore Grand Prix goods to what was declared and ensured a smooth and Singapore Customs PSB
caught the heart-pumping exported after the event. promptly once we have conducted the necessary speedy clearance of the goods.
officers with the staff of one
action of the Singapore Grand documentation checks,” said Ms Khalilah Mohamed
of the authorised freight
forwarders, Mega Air Pte Ltd.
Jalal, one of the PSB officers who worked on the
Prix racing cars, but have you A team of Singapore Customs officers from the “During the inspection of the Singapore Grand Prix
Procedures & Systems Branch (PSB) and Company facilitation initiative. goods, we look out for possible discrepancies in
ever wondered how these cars Compliance Branch (CCmB) were put on the job. the goods from the approved customs permits, and
were brought into Singapore? The sheer volume and varying nature of goods illegal items such as contraband cigarettes,” said Mr
Singapore Customs officers have Starting with a pre-event meeting in early August imported meant that the officers have to be familiar Chua Wee Keat, a CCmB officer who conducted the
2018, the PSB officers briefed the authorised freight with the temporary import procedures involved for inspection of the goods. “This is to ensure that the
been facilitating this process forwarders on the requirements for the temporary different goods and be meticulous in processing goods imported comply with Singapore Customs’
since the race’s inception in 2008. importation of goods, and the operational and the permit applications to ensure that the goods regulations. We also take this opportunity to raise
documentation procedures. This included the timeline indicated in the supporting documents match the companies’ awareness of our requirements.”
2018 marks the 11th year that Singapore is hosting for submitting the relevant documents for their permit goods declared in the permit applications.
one of the largest international motorsports and “The race is usually on a very tight schedule,
entertainment extravaganza – the Singapore “We look out for expendable items such as ‘speeding’ from one country to another country.
Grand Prix. gasoline, engine oil, lubricants, paint, and aerosols, It is crucial that the race cars, engines and
or any promotional items such as brochures and equipment are able to clear customs immediately
Putting together the Singapore Grand Prix requires merchandise in the supporting documents as for delivery to the Marina Bay Street Circuit
tonnes of high-value equipment to be brought into these items may be subject to control by other for set-up,” said Ms Cecilia Ang, Customer
Singapore – from racing cars to band instruments. Competent Authorities and are subject to the Services & Overseas Manager, Mega Air Pte Ltd.
Duties and Goods and Services Tax (GST) are payment of duties and GST when imported into
usually payable for the importation of these goods Assistant Head of PSB, Singapore,” added Ms Khalilah. “Singapore Customs’ Temporary Import Scheme
into Singapore, which could add up to millions of Ms Belva Chia, and her team
has helped expedite the customs documentation
of officers were always ready
dollars for the race organisers. When the goods finally arrived in Singapore, PSB and clearance process. It has made it possible for us
to provide assistance to the
freight forwarders on the and CCmB officers headed down to the tracks for to meet the demanding delivery timeline requested
To facilitate the event organiser and their authorised temporary import permit an inspection. The inspection allowed the officers by the organiser and F1 teams, creating a successful
freight forwarders, Singapore Customs allowed applications for the Singapore to confirm that the goods brought in were similar national event for Singapore year after year.”
all Singapore Grand Prix goods to be temporarily Grand Prix goods.
08 09
D O YOU K NOW? N E WS
TEMPORARY IMPORT/EXPORT SCHEME: CUSTOMS ACT REVIEWED TO
BEST PRACTICES THAT TRADERS AND SUPPORT POLICY CHANGES, IMPROVE
DECLARING AGENTS SHOULD KNOW EFFICIENCY, CLARIFY POLICIES
The Temporary Import/Export The Ministry of Finance and
Scheme (TIS) is designed to allow Singapore Customs regularly
traders to temporarily import review the Customs Act to
goods for approved purposes up ensure that the Act remains up
to a maximum of six months, with to date and in line with policy
suspension of Goods and Services intent. The most recent review,
Tax (GST) and duty (where the Customs (Amendment) Bill
applicable), or temporarily export 2018 was passed on 9 July 2018.
GST and/or duty-paid goods for
The three key sets of amendments to the Act are
approved purposes and re-import to support policy changes on fuel taxes, improve
the same goods without GST Singapore Customs’ operational efficiency, and to
and duty (where applicable). As a provide legal clarity on current policies.
trader or declaring agent, you are DO Check if goods are controlled by any A major event that Singapore
Support policy changes on fuel taxes
accountable for goods imported Competent Authority and seek their approval Customs facilitates under the
Temporary Import/Export
before the temporary importation of goods.
under the TIS. You are encouraged Scheme is the Formula 1 2018 Diesel taxes were restructured in Budget 2017, with
Singapore Airlines Singapore the introduction of a volume-based duty on diesel.
to observe these dos and don’ts Ensure you lodge sufficient banker’s
DO Grand Prix.
to improve your compliance with guarantee (BG) that remains valid to cover for With this introduction of duty on diesel, the
regulatory requirements. the total temporary import period declared. definition of “motor fuel” in the Act will include diesel to him by the Act, without needing to seek the The definition of “motor fuel”
in the Customs Act will include
and any fuel that may be used to power a means approval of the Minister for Finance. These
diesel and any fuel that may
DO Ensure goods brought in under the TIS are of transport. With the expanded definition, the rule powers tend to be operational in nature, and the be used to power a means of
re-exported no later than the Temporary that Singapore-registered vehicles are required amendment will streamline the administrative transport. (Photo: stock image)
Alternatives to the TIS
Import End-Date indicated on the approved to have a minimum amount of motor fuel (three processes for such delegation.
Singapore Customs Inward permit. quarters of the tank) when leaving Singapore at
Temporary Importation/Exportation of
land checkpoints will also apply to diesel-powered Provide legal clarity on current policies
Hand-carried Non-commercial Goods
Travellers who wish to hand-carry non- DO Ensure goods brought in under ATA Carnet vehicles. Once the amendments to the Customs
are re-exported no later than the final date Act come into effect, Singapore Customs will There are two key changes that will provide legal
commercial items belonging to an
allowed for re-exportation. provide sufficient notice to motorists and transport clarity on current policies pertaining to collection
organisation for activities such as concerts,
companies on the effective implementation date and re-imposition of duties.
church and school camps, into or out of
Singapore for non-commercial purposes, DO Ensure there is proper endorsement on the front so that they can make the necessary adjustments.
page and the counterfoils of the ATA Carnet. The first clarification will be that there will be
may apply to temporarily import or export
Improve Singapore Customs’ collection of customs or excise duties and import
(and subsequently re-import) such items
under GST relief, subject to Singapore DO Apply for customs supervision of stuffing operational efficiency GST on goods used or consumed in a Free Trade
of the container or for inspection before Zone (FTZ).
Customs’ approval.
exporting goods that were imported earlier To improve operational efficiency, the time limit
under ATA Carnet or TIS (refer to permit for the recovery of short-levied and erroneously- The second clarification is that Singapore Customs
ATA Carnet
conditions). refunded duties, taxes, or other charges will be will be given the flexibility to re-impose duties on
A foreign entity such as a foreign exhibitor
extended from one to five years, and the time limit goods which cease to be duty-exempt, based on
can use an ATA Carnet to temporarily import
into Singapore goods (excluding intoxicating DO Remove the Customs seal affixed to the for the recovery of duties due to fraud and wilful the value at the time of importation or at the time
liquors and tobacco) for display or use at NOT container containing goods imported default will be removed. the exemptions cease. For example, embassies
under the TIS without prior approval from are entitled to duty exemption when they import
exhibitions, fairs, or other similar events.
Singapore Customs. You are required to The time limit for submission of claims for refund motor vehicles for official use. If the vehicle is
Permits are not required for goods imported
apply for customs supervision of unstuffing of duties, taxes, or other charges overpaid or subsequently sold to a person who is not eligible
using an ATA Carnet. For controlled goods,
of such sealed containers. erroneously collected will also be extended from one for the exemption, duties will need to be levied and
approval should be sought from the relevant
to five years. This gives traders more time to discover paid on the vehicle.
Competent Authority for the temporary
importation of these goods. DO Sell goods brought in under an ATA any errors in payment to Singapore Customs.
NOT Carnet beyond the final date allowed for
re-exportation without paying the GST to The amendment will also allow the Director-
Singapore Customs. General of Customs to delegate powers granted
For more information, visit https://www.customs.gov.sg/businesses/importing-goods/temporary-import-scheme
10 11
NE WS T RA IN IN G CA LE N DA R
Please note that dates are subject to change.
VISIT BY DELEGATION TRAINING For full programme and registration details,
FROM VIETNAM CALENDAR please refer to www.customsacademy.gov.sg
CUSTOMS
Singapore Customs’ Head of Trade and Tariffs 14-16 NOV
Services, Ms Chua Yock Chin (top photo, centre), SC100 BASICS OF EVERY DECLARANT
hosted a visit by a delegation from the Vietnam 2018
Customs on 14 August 2018. This course provides trade declarants with an overview of customs procedures pertaining to the import and
export of goods, the basic requirements for preparing TradeNet declarations, classification of goods, and
The delegation, led by Mr Nguyen Nhat Kha, the rules of origin:
Deputy Director, Customs Control and Supervision
Department, Vietnam Customs, visited Singapore • SC101 Customs Procedures (2 days)
Customs to learn more about Singapore’s Preferential • SC102 Classification and the Harmonised System (half-day)
Certificate of Origin application and issuance • SC103 Rules of Origin / Free Trade Agreements (half-day)
procedures. Both sides also exchanged views on how
to streamline origin verification procedures. Participants may register for individual modules.
AMENDMENTS Action
Scope of IPR
22 NOV
Copyright Trade Geographical Registered
TO ACTS ON
SC111 HANDS-ON TRADENET DECLARATION
Act Marks Act Indications Act Designs Act 2018
INTELLECTUAL Ex officio for imports
Ex officio for exports
Existing
Existing
Existing
Existing
Passed
Passed
–
–
This one-day workshop provides new declarants who have just entered the industry with basic information
on TradeNet, and its various message and declaration types.
PROPERTY BORDER IPR holder for imports Existing Existing Passed New The guided practical session uses simulated scenarios to help new declarants prepare and submit a
ENFORCEMENT IPR holder for exports New New Passed New
declaration using the Government Frontend Solution.
Singapore would be adding new border enforcement New powers for Singapore Customs to obtain and provide
measures to deal with goods infringing various information 02 NOV
SC401 CUSTOMS COMPETENCY TEST FOR DECLARANTS
Intellectual Property (IP) rights, following the
conclusion of the European Union-Singapore Free Singapore Customs would be able to obtain and provide
2018
Trade Agreement (EUSFTA) in 2014. right holders with the names and contact details of persons This module is designed to test an individual’s knowledge of the customs procedures and documentation 12 NOV
The Second Reading Speech on the IP (Border
connected with the import or export of the seized goods
necessary for instituting IPR infringement procedures. This
requirements. Upon passing this test, the individual can then apply for registration with Singapore Customs
as a declarant to submit TradeNet permit declarations.
2018
Enforcement) Bill was delivered by Senior Minister of is intended to complement Singapore Customs’ border
State for Law Edwin Tong, on 9 July 2018. enforcement duty, and facilitate right holders in instituting IP This is an open-book test comprising 50 multiple-choice questions. The topics tested include: customs (AM AND PM
infringement proceedings. procedures, TradeNet declarations, valuation, classification, rules of origin, and specialised procedures. The SESSIONS
New EUSFTA-related border enforcement measures one-hour test can be taken during the morning or afternoon session. AVAILABLE)
To guard against right holders “fishing” for information, the
Currently, right holder initiated actions under the information sought will only be provided after Singapore Individuals who wish to sit for the test are advised to familiarise themselves with the above-listed subject
Copyright Act and Trade Marks Act are limited Customs has seized the infringing goods, and the IP right areas. They can do so through courses or e-learning at Singapore Customs Academy, the Customs Virtual
to only suspected infringing goods which are to holders have provided a security deposit and documents Academy, and by visiting the Customs website.
be imported into Singapore. No such equivalent evidencing their IP rights.
power is found in the Registered Designs Act
currently. The border enforcement measures for Standardising and clarifying terms and provisions
geographical indications have been introduced
in the new Geographical Indications Act, that The third feature of the Bill involves standardising and clarifying OUTREACH PROGRAMME FOR NEWLY-REGISTERED MANUFACTURERS
was passed in April 2014, but not brought into the terms and provisions relating to border enforcement across
force yet. the various IP Acts. These changes will streamline Singapore This bimonthly programme is designed to equip newly-registered manufacturers with a better understanding
Customs’ border enforcement operations and procedures. of the rules of origin under Singapore’s Free Trade Agreements, the application procedure for certificates of
The Bill will allow the seizure of suspected origin, and the compliance requirements.
infringing goods that are to be exported under These amendments will ensure Singapore’s obligations under
the Copyright Act and Trade Marks Act, on IP the EUSFTA are implemented, and also cement and enhance For enquiries, please email customs_roo@customs.gov.sg
right holders’ request. It will also allow the Singapore’s reputation as a jurisdiction that respects IP.
seizure of suspected infringing goods that are
imported or to be exported under the Registered Sufficient notice will be provided before the commencement
Designs Act, on IP right holders’ request. of the relevant provisions.
12 13
55 Newton Road #10-01 Revenue House SINGAPORE CUSTOMS Singapore 307987 We Make Trade Easy, Fair & Secure www.customs.gov.sg
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