Application for Customs Ruling on Classification of Goods

You can apply if you are:

• An importer, or

• A local manufacturer

Submit the Application for Customs Ruling on Classification of Goods form with the following supporting documents, where applicable:

• Product catalogue or brochure

• Product specification or datasheet

• Full ingredients or chemical or material composition (in %)

• Detailed manufacturing process

Note: Each application is for the classification of one product only.

A fee of S$75 (inclusive of GST) will be charged for each application.

• You will receive a billing notification after Singapore Customs has received the complete submission of your application form and all required supporting documents.

• The billing notification will include your bill reference number.

• Payment must be made upon receipt of this billing notification.

This fee is non-refundable, even if the application is:

• not proceeded with. or

• returned without action due to insufficient information, or

• withdrawn by the applicant.

You may refer to the Singapore Customs website for available payment methods.

Singapore Customs will assess your application and determine the full 8-digit HS code of your product.

You will receive a letter stating:

• Applicant and/or company name and address

• Product name and description

• 8-digit HS code

• Singapore Customs’ assessment of the product

The classification process may take up to 30 days, depending on:

• The complexity of the product, and

• The completeness of the information provided.

With your consent, the product information and its classification may be included in the Customs Ruling Database.

A customs ruling is:

• valid at the time of issuance, based on the Customs Act and its subsidiary legislation in force at that time, and

• no longer valid:

  • 3 years after the date of issuance, or

  • from the date a relevant provision in the Customs Act (or related subsidiary legislation) is repealed or amended in a way that affects how that provision applies to the ruling, whichever comes first.

The ruling may also be withdrawn or rescinded based on the grounds stated in paragraph 7(9) of the Schedule to the Customs Act.

If you disagree with a customs ruling issued to you, you may appeal for a review.

• Submit your appeal within 10 working days from the date of the ruling.

• Clearly state your grounds of appeal.

• Attach all supporting documents to substantiate your appeal.

Singapore Customs will review your appeal and inform you of the outcome via email.