Importing Dutiable Motor Vehicles Overview
This guide explains the process for importing a dutiable motor vehicle into Singapore, from applying for Customs’ assessment of the vehicle’s customs value to paying duty and GST, submitting permits through TradeNet, and clearing the vehicle. It is intended for individuals, parallel importers, and authorised agents who need clear, step-by-step guidance to stay compliant.
Guide to Importing Dutiable Motor Vehicles
Bringing a vehicle into Singapore?
If you are importing a dutiable motor vehicle into Singapore, it is essential to understand the necessary steps to ensure compliance with customs requirements. Whether you are an individual, a parallel importer, or an authorised agent, the guide below will help you navigate the importation process.
Step 1: Apply for Singapore Customs’ Assessment of the Vehicle’s Customs Value
Select the following which is applicable to you:
Ensure that your declaration is complete and accurate to facilitate a smooth assessment process.
Step 2: Receive Approval from Singapore Customs
Once approved, you will receive a letter of approval from Singapore Customs.
This letter includes key details, such as:
Unit Price
Incoterms
You will need this information for your permit declaration later.
Step 3: Pay Duties and Goods & Services Tax (GST)
After receiving your letter of approval, you must take the following actions within 3 months:
Submit an In-Payment (Duty and GST) permit through TradeNet.
Enter the following fields exactly as stated in the approval letter:
Country of Origin
Incoterm
Unit Price and currency code
Invoice Number
Product Code
CA/SC Code 1: Engine Number
CA/SC Code 2: Chassis Number
Declare the vehicle type under “CA/SC Code 3”:
N – New Vehicle
U – Used Vehicle
T – Taxi
You may appoint a declaring agent or freight forwarder to handle this step on your behalf.
Important: 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 (FTZ)^
Customs Control*
Goods are considered under customs control when located in any FTZ, Government warehouse, licensed warehouse, bottling warehouse, post office, or any place where removal requires approval from Singapore Customs.
FTZ^
An FTZ is a designated area supporting entrepot trade and transhipment. Goods may be landed, stored, or re-exported here. Duties and GST only apply when goods are removed from the FTZ for use or sale in Singapore.
Step 4: Clear the Motor Vehicle
Once the In-Payment permit is approved, you may use it to remove the vehicle from the port or licensed warehouse.
If you plan to register the vehicle or use it on public roads, refer to the Land Transport Authority (LTA) on their registration requirements and fees.
