Claiming Preferential Tariff Treatment for Dutiable Imports

Singapore’s Free Trade Agreements (FTAs) allow importers to pay lower or zero customs duty on certain dutiable goods (for example, stout or porter, beer including ale, medicated samsu, other samsu) if the goods “originate” from an FTA partner country. 

Before we dive into the tariff treatment, here are some important definitions to note:

• Preferential Tariff Treatment: Reduced or zero customs duty granted under an FTA

• Originating Goods: Goods that meet the FTA’s rules of origin (e.g. produced or substantially transformed in the partner country)

• Certificate of Origin (CO): A document certifying a product’s origin

• Self-Certification: Origin is declared directly by the exporter, producer, or importer rather than through a formal CO.

• TradeNet: Singapore’s electronic permit system for import, export and transhipment declarations

• Licensed Warehouse: A Customs-controlled warehouse where duty is suspended until goods are released for local consumption

Required Documents

Depending on the FTA, supporting documents include:

• Preferential CO issued by the Competent Authority

• Self-certification from the exporter, producer, or importer

• E-ATIGA Form D reference number (if transmitted electronically via ASEAN Single Window or ACFTA Form E / CSFTA PCO / RCEP Form RCEP (transmitted electronically via EODES from China)

Refer to the Forms for Claiming Preferential Tariff Treatment for Dutiable Imports in Singapore for more details. Please obtain forms issued and/or certified by the relevant parties as stated in the respective FTAs and Schemes of Preferences.

How to Claim Preferential Tariff Treatment

There are two scenarios where you can claim Preferential Tariff Treatment:

Scenario A: Preferential CO or Self-Certification is Available at Import

Step 1: Declare Your Intention in TradeNet

• Leave the “Customs Duty Rate” blank

• Enter “PRF” in the “Preference Indicator” field

• Submit your In-Payment permit

Step 2: Submit Supporting Documents (within 1 week of clearance):

• Preferential CO or self-certification

• Commercial invoice

• Bill of lading

Step 3: Send the Documents to customs_pref_doc@customs.gov.sg

If the Goods are in a Licensed Warehouse

• Submit the Preferential CO or self-certification, commercial invoice and In-Non-Payment permit

• After approval, declare an In-Payment permit:

  • Leave the “Customs Duty Rate” blank

  • Enter “PRF” in the “Preference Indicator” field

Scenario B: Preferential CO or Self-Certification is Not Available at Import

Step 1: Declare Intention and Pay Full Duty in TradeNet

• Enter the applicable customs duty rate in the “Customs Duty Rate” field

• Leave the “Preference Indicator” blank

• State your intention to claim preferential tariff treatment in the “Remarks” field in the In-Payment permit

• Make full duty payment upfront

Step 2: Submit a Refund Request

Once the Preferential CO or self-certification and supporting documents are available:

• Obtain a Customs endorsement on the documents

• Submit a refund request via TradeNet within 1 year of duty payment

Example

You import beer from an FTA partner country.

• The exporter provides a self-certification at the time of shipment.

• In TradeNet, you leave the duty rate blank and select “PRF”.

• Submit the self-certification, invoice and bill of lading within 1 week.

Once your application is approved, your customs duty will be fully waived, and only GST (if applicable) is payable.