GREEN CHANNEL

RED CHANNEL

CUSTOMS

CUSTOMS GUIDE FOR TRAVELLERS ( ENGLISH )

SINGAPORE CUSTOMS

This pamphlet provides general information on Customs formalities and clearance procedures.

The Red and Green Channel system is operated at all entry checkpoints to expedite clearance of arriving travellers.

If you are arriving by car, you will see the Red and Green Channel directional signs located along the route after immigration clearance. Air, sea, bus/coach and rail passengers will see the Red and Green Channel signs above the examination counters in the Arrival Hall at the respective checkpoints. The examination counters are manned by Immigration & Checkpoints Authority (ICA) officers.

Proceed to the RED CHANNEL if you carry:

• Dutiable or taxable goods exceeding your duty-free concession or GST relief

• Controlled or restricted goods

• Prohibited goods

At the RED CHANNEL, please:

• Inform ICA officers any of the above-stated goods that you carry, and

• Produce the prohibited or controlled goods together with the import permit or authorisation from the relevant authorities, if any.

A CUSTOMS GUIDE FOR TRAVELLERS

RED and GREEN CHANNELS

CUSTOMS GOODS TO DECLARE

02

Proceed to the GREEN CHANNEL if you are not carrying any of the 3 types of goods stated above. However, the officers may still conduct selective checks at the Green Channel. If in doubt, always ask the ICA officers at the RED CHANNEL.

CUSTOMS NOTHING TO DECLARE

DUTIABLE GOODS

03

• Intoxicating liquors, including spirits, wine, beer, ale, stout and porter

• Tobacco products including cigarettes and cigars

• Motor spirit • Motorised bicycle

It is an offence to proceed to the Green Channel with any goods exceeding your duty-free concession and GST relief.

No duty-free concession on tobacco products including cigarettes. Failure to declare is an offence.

FINE UP TO $10,000 OR JAIL.

CUSTOMS

GoodsTo

Declare

TIPS: If you have arrived from Malaysia, you will not be granted any duty-free liquor concession.

GOODS AND SERVICES TAX (GST) RELIEF

04 05

All goods imported into Singapore are subject to Goods and Services Tax (GST).

If you are a bona fide traveller who is not a holder of a work permit, employment pass, student pass, dependent pass or long-term pass, you will be given GST relief on new articles, souvenirs, gifts and food preparations (excluding intoxicating liquors and tobacco) up to the following value shown in the table below:

Below 18years of age

Period away from Singapore

18 years of age and above

Less than 24 hours

24 to less than 48 hours

48 hours and above

No Relief

$50

$100

$50

$150

$300

You will have to pay GST to bring in goods exceeding the above value granted to you as GST relief.

DUTY-FREE LIQUOR CONCESSION

If you are a bona fide traveller and

a) you are 18 years old or above, and b) you have spent 48 hours or more outside Singapore immediately before arrival, andc) you have not arrived from Malaysia.

You will be given duty-free concession for liquors on one of the following options:

TIPS: Please pay the duty and GST via Credit Card, NETS, Cashcard or Autopass card. It is easy, fast and convenient.

IMPORTANT NOTES

• ProceedtotheRedChannelandinformICAofficerif you have dutiable goods and goods exceeding your duty-free concessions or GST relief. You can bring the goods in only on payment of duty and GST.

• Duty-free concessions or GST relief are granted on goods for your personal consumption only. It is an offence to sell or give them away.

• Duty and GST must be paid on goods brought in for trade, commercial or business purposes, and goods carried on behalf of other persons.

• The import of intoxicating liquors exceeding 10 litres and tobacco products exceeding 400 grams must be covered by the relevant Customs permit.

• The import of petrol must be covered by the relevant Customs permit. For quantities exceeding 20 litres, an import license from Singapore Civil Defence Force (SCDF) is required.

• The import of non-dutiable and non-controlled hand-carried commercial goods with total GST value exceeding $300 must be covered by the relevant Customs permit.

Option Spirits Wine Beer

A 1 Litre 1 Litre 1 Litre

B - 2 Litres 1 Litre

C - 1 Litre 2 Litres

If you are a bona fide crew member, you will be granted duty-free concessions on 0.25 litre of spirits, and either 1 litre of wine or 1 litre of beer.

0706

TOURIST REFUND SCHEME

As a visitor to Singapore, you may claim refund of GST under the Tourist Refund

Scheme on the goods purchased from retailers participating in the Tourist Refund Scheme, provided you meet the following requirements:

• You are at least 16 years of age at the time of purchase;

• You are not a citizen or permanent resident of Singapore;

• You have not spend more than 365 days in Singapore in the past 24 months before the date of purchase;

• You have not been employed in Singapore at any time in the past 6 months before the date of purchase;

• You are not a member of the cabin or flight crew of the aircraft on which you are departing out of Singapore;

• You must bring the goods out of Singapore via Changi International Airport or Seletar Airport within 2 months from the date of purchase; and

• You must spend a minimum of $100 at a participating retail shop on a single day. You may accumulate up to 3 receipts on same day purchases from the same retailer to meet this $100 threshold.

If you are a visitor holding a student pass, you may claim refund of GST under the

Tourist Refund Scheme, in addition to all the above conditions and other conditions stated herein, only if:

• You have purchased the goods in the last 4 months before the expiry date of your student pass; and

• You intend to depart and remain outside Singapore for a minimum period of 12 months.

The Singapore Customs GST Refund counter is located at the following locations:

• Changi Airport Terminal 1, 2 and 3 and Budget Terminal Departure Hall for goods to be checked-in.

• Changi Airport Terminal 1, 2 and 3 and Budget Terminal Transit Lounge for goods to be hand-carried.

• Seletar Airport ICA duty office.

WHERE TO OBTAIN CUSTOMS’ ENDORSEMENT

NOTE: Singapore Customs will not endorse on the refund form if you fail to meet any of the criteria or conditions stated herein.

HOW TO CLAIM GST REFUND

Before you can claim the GST refund, you need to obtain Customs’ endorsement on the refund form. You will have to present the following items in person at the Singapore Customs GST Refund counter:

1) Duly completed refund form issued and signed by the participating retailer at the time of purchase;

2) Goods which you have purchased for Customs’ inspection;

3) Original invoice/receipt issued by the retailer clearly stating the price, description of the goods, serial number (if any), etc ; and

4) Passport and boarding pass or confirmed air ticket.

0908

TIPS:

1. Please ensure that you arrive early at the airport to allow sufficient time for Singapore Customs to inspect your goods and verify your claims.

2. If you are claiming the GST refund on liquids, aerosols and gels products or check-in goods, you are advised to proceed to the Singapore Customs GST Refund counter at the Departure Hall (before immigration clearance) for endorsement.

3. If you are claiming the GST refund on high-value goods or hand-carried goods, you are advised to proceed to the Singapore Customs GST Refund counter at the Transit Lounge for endorsement.

IMPORTANT NOTES

• Singapore Customs does not issue the refundformnorprocesstherefundofthemoney,whichis done by the participating retailer or theiragency.

• Refundsarenotallowedon:(a) goods wholly or partly consumed in Singapore;(b) goods exported for business or commercial

purpose;(c) goods that will be exported by freight;(d) accommodation in a hotel, hostel, boarding house

or similar establishments; and(e) goods that are not presented for inspection.

Thefollowingactsconstituteseriousoffenceswhichattractpenaltiesandpossibleimprisonment:

• MakingafalsedeclarationintherefundformtoSingaporeCustoms;and

• Taking the goods out of the Departure Hall orpassing the goods to someone else after therefund form has been endorsed by SingaporeCustoms.

For more enquires on the Tourist Refund Scheme, please contact the retailer directly or their agencies, namely

1) GlobalBlueSingaporePteLtd (http://www.global-blue.com) or

2) PremierTaxFreeSingaporePteLtd (http://www.premiertaxfree.com).

BONDING FACILITY

If you are transiting in Singapore, have arrived by air at Changi Airport Terminal 1, 2 or 3 and will be departing from Terminal 1, 2 or 3, you may keep your excess liquorandtobacco products in the Customs Bond pending departure. If you are transiting in Singapore, have arrived at the Budget Terminal and will be departing from the Budget Terminal, you may keep such excess goods in the Customs Bond pending departure.

You will have to pay warehouse rent at $0.30 per kilogram of goods stored for 7 days or part thereof at a minimum sum of $4.00 for every 7 days. Only dutiable goods will be accepted for bonding and liquor products must be already sealed in tamper-evident bags.

Commercial goods or high-value goods will not be accepted. The bonding facility is not applicable to crew members.

TIPS: Please collect the bonded goods at the Singapore Customs GST Refund Counter in the Departure/Transit Hall at Terminal 1 / 2 / 3 or Budget Terminal, TWOHOURS before departure.

Touch screen to begin.

Please note that it is an offence to make any false or incomplete declaration.

The Customs Tax Payment Kiosk allows you the convenience of making self-declaration on your dutiable or taxable goods through the kiosk and paying the required duties and GST electronically without having to visit the Customs Tax Office.

The self-declaration service and e-payment mechanism is a user-friendly and secure facility that is easy and convenient to use. You need only key in the relevant information on your purchases and the system will automatically calculate the duties and GST due after deducting your GST relief entitlement. The touch of a button will reveal a summary of the taxes due.

Payment can be made via VISA, MasterCard or Nets.

Retain the receipt issued by the kiosk for checks by ICA officers when you exit the checkpoint.

1110

CUSTOMS TAX PAYMENT KIOSK

For a smooth and hassle-free declaration of your dutiable or taxable goods, do have your goods, passport, receipts and credit card (VISA or MasterCard) or NETS card ready.

You will need to key in the following information for the declaration:

• Cigarettes: Quantity & Value

• Tobacco: Weight & Value

• Liquor in excess of duty-free concession: Volume, Alcoholic Strength & Value

• Imported goods such as new articles, souvenirs, gifts & food items: Value

HANDY TIpS FOR USING THE CUSTOMS TAX pAYMENT KIOSK

TAX pAYMENTS MADE EASY WITH THE CUSTOMS TAX pAYMENT KIOSK

When making a self-declaration, please follow the step-by-step payment process as outlined below:

1312

Declare your personal particulars by following the on-screen instructions.

Confirm your personal particulars before proceeding.

Check and confirm your declaration details and proceed to payment.

Follow the on-screen instructions to declare and pay taxes on:

• Cigarettes and tobacco products

• Liquor in excess of your duty-free concession

• Imported goods such as new articles, souvenirs, gifts and food preparations.

Tax payment can be made either with Master Card, Visa or NETS.

Follow the on-screen instructions, depending on your mode of payment, to complete the payment process.

Upon successful payment, the kiosk will issue you an official receipt. Remember to retain the receipt for checks by ICA officers when you exit the checkpoint.

Controlled goods require an import permit or authorisation form from the relevant controlling authority before they can be brought into Singapore. Please produce the goods and the import permit or authorization at the Red Channel for clearance. The list of goods includes (but is not limited to):

• Animals, birds, fishes and their products

• CDs, DVDs, films and video games

• Arms and explosives

• Medicines and pharmaceutical products

• Telecommunication and radio communication equipment

• Handcuffs and nightsticks

CONTROLLED GOODS

14

The list of goods that are not allowed to be brought into Singapore includes (but is not limited to):

• Chewing tobacco and imitation tobacco products

• Chewing gum• Cigarette lighters of pistol or revolver shape• Controlled drugs and psychotropic

substances• Endangered species of wildlife and their

by-products• Firecrackers• Obscene articles, publications, video tapes/

discs and software• Reproduction of copyright publications,

video tapes, video discs, laser discs, records or cassettes

• Seditious and treasonable materials

PROHIBITED GOODS

DO NOT CARRY GOODS FOR OTHERSYou will be held liable if the goods are, or contain prohibited, controlled, restricted or

taxable goods.

THE RED AND GREEN CHANNEL SYSTEM

The RED and GREEN CHANNEL System is a self-elective system. By electing the

GREEN CHANNEL, you are deemed to have declared that you do not have anything to

declare to the authorities.

A TRUE AND COMPLETE DECLARATIONMaking an incorrect declaration is an offence

under the law. The offender may be fined up to $10,000. Please therefore enquire at the

RED CHANNEL if in doubt.

BAGGAGE EXAMINATIONUnder the law, you are required to produce, open and unpack your baggage for examination and to

repack it thereafter.

THREE QUARTER TANK RULESingapore motor vehicles must have at least ¾ tank of petrol when departing Singapore. Hybrid motor vehicles, as well as Compressed Natural Gas vehicles with petrol tanks are also subject

to compliance of the ¾ tank ruling. Failure to do so constitutes an offence. On settlement of the

offence, you will have to turn back to top up your fuel if you wish to continue on the journey.

TRAVELLER’S TIPS

15

Singapore CustomsToll-free hotline: 1800-253 3866 • Fax: 6250 8663

Email:customs_feedback@customs.gov.sgWebsite: www.customs.gov.sg

Address: 55 Newton Road, #10-01, Revenue House,

Singapore 307987

WARNING

No duty-free concession on tobacco products including cigarettes. Failure to declare is an offence. FINE UP TO

$10,000 OR JAIL.

Death for drug traffickers under Singapore Law.

Need Help? Seek Our Advice. When in doubt, please enquire at the RED CHANNEL.

This pamphlet is designed as a guide and does not contain a complete list of customs procedures and requirements. Information in this pamphlet is valid at the time of printing.