Importer of Record in Singapore

Declaring Agent and UEN requirement

The Importer of Record in Singapore must hold a valid Unique Entity Number (UEN) issued by ACRA (Accounting and Corporate Regulatory Authority) and an active Customs Account with Singapore Customs. Non-resident companies cannot obtain a UEN and must therefore appoint a licensed Declaring Agent or engage a third-party IOR provider with a registered Singapore business address.

TFTIOR provides full Declaring Agent representation, filing all TradeNet customs permits on behalf of foreign shippers. TradeNet is Singapore's electronic single window that consolidates permit applications across Singapore Customs, IMDA, HSA, SFA, and all other Competent Authorities into a single workflow. All permits must be in place before goods arrive at port.

IMDA equipment registration

All telecommunication and radio-communication equipment sold or used in Singapore requires IMDA (Info-communications Media Development Authority) equipment registration under the Telecommunications (Dealers) Regulations. Importers must also hold a valid Telecommunication Dealer's Licence: the Dealer's Licence number must be declared in the TradeNet permit under the CA Licence Number field, or the permit will be rejected.

Five registration schemes apply depending on equipment complexity: ESER (Enhanced Simplified Equipment Registration) for low-complexity equipment with a one to five working day timeline; SER (Simplified Equipment Registration) for medium-complexity; GER (General Equipment Registration) and GER-CB for complex or high-risk equipment at two to six weeks; and COFC (Confirmation of Conformity) for equipment already certified under a recognised scheme. All schemes require a Supplier's Declaration of Conformity (SDoC) supported by test reports from IMDA-recognised laboratories. FCC or CE marks alone do not satisfy Singapore's IMDA requirements.

HSA medical device registration

Medical devices require HSA (Health Sciences Authority) registration under the Health Products Act before commercial import or supply. Devices are classified Class A (lowest risk) through Class D (highest risk). Foreign manufacturers must appoint a Singapore-resident Registrant (ACRA-registered and HSA-licensed) to submit applications through the SHARE system (Singapore Health Product Access and Regulatory E-System). Approved devices are listed on the SMDR (Singapore Medical Device Register). Review timelines range from near-immediate for Immediate Registration to 12 or more months for Full Evaluation of Class D devices.

GST, duties and tariff classification

Singapore is a free port. Only four categories attract customs duty: intoxicating liquors, tobacco products, motor vehicles, and petroleum products. All other goods including IT hardware, servers, switches, and medical equipment enter at 0% customs duty. GST at 9% (effective 1 January 2024) applies on the CIF value of all commercial imports. GST is administered by IRAS (Inland Revenue Authority of Singapore) and is recoverable as input tax by GST-registered businesses.

Singapore uses the AHTN 8-digit tariff code (ASEAN Harmonised Tariff Nomenclature). The de minimis GST relief of SGD 400 applies only to non-controlled, non-dutiable air and postal imports; commercial sea cargo and most air freight shipments pay full GST regardless of value. For goods qualifying under FTAs including USSFTA, EU-Singapore FTA, RCEP, CPTPP, or ATIGA, a Certificate of Origin must be prepared in the correct format before shipment.

Singapore enforces robust regulatory frameworks to maintain a secure trading environment. Customs authorities require a locally registered entity to submit declarations, pay Goods and Services Tax (GST), and obtain necessary import permits.

Without a local IOR, foreign companies risk shipment delays, penalties, and confiscation of goods. We eliminate these risks by handling every aspect of the import process, ensuring full compliance with Singapore laws.

Our Singapore-IOR service enables international companies to import goods legally without establishing a local business presence. We act as the responsible party throughout the import process so your operations can proceed smoothly and without administrative burdens.

• Consultation: Assessing your business needs for a customized IOR solution.
• Documentation: Guiding the preparation and submission of invoices and permits.
• Customs Clearance: Ensuring swift passage through customs with all payments made.
• Regulatory Compliance: Managing permits for controlled items and medical devices.
• Efficient Delivery: Handling logistics to ensure timely final delivery.
• Risk Mitigation: Preventing delays and penalties through accurate processing.

1. Consultation: We assess your needs and provide a customized IOR strategy.
2. Documentation Preparation: We guide you in preparing invoices, permits, and certificates.
3. Customs Clearance: We file declarations and handle interactions with Singapore Customs.
4. Tax Settlement: We calculate and pay GST and duties to facilitate release.
5. Final Delivery: We coordinate logistics for timely delivery to your destination.