When foreign suppliers send product samples to Singapore for testing, demonstration, or evaluation, these shipments are classified as trade samples. While their purpose is non-commercial, importers must still comply with Singapore Customs regulations to avoid unnecessary delays or penalties.
This guide explains how trade samples are treated under Singapore law, including when import permits, duties, and GST apply.
What Are Trade Samples?
Trade samples are goods imported solely for display, demonstration, or evaluation, typically to:
- Solicit orders from local buyers or distributors
- Test or copy products before manufacturing locally
However, trade samples cannot be sold, consumed, or used commercially in Singapore. Their purpose must remain strictly non-commercial.
When Are Permits Required?
Whether you need an import permit depends on:
- Whether the sample is controlled
- The CIF value (Cost, Insurance & Freight)
- Whether the goods are dutiable
Let’s break this down.
- Non-Controlled Trade Samples
Type of Goods | CIF Value | Duty/GST | Permit Required |
Non-dutiable ≤ S$400 | GST exempt | No | ❌ No |
Non-dutiable > S$400 | GST applicable | No | ✅ Yes |
Dutiable ≤ S$400 & duty ≤ S$20 | Duty/GST exempt | No | ❌ No |
Dutiable ≤ S$400 & duty > S$20 | Duty + GST payable | Yes | ✅ Yes |
Dutiable > S$400 | Duty + GST payable | Yes | ✅ Yes |
Liquor or Tobacco | Always subject to duty + GST | Yes | ✅ Yes |
Tip:
If your trade samples are non-dutiable and ≤ S$400, you can enjoy GST relief and import them without a permit, as long as the invoice clearly states “Trade Samples, No Commercial Value.”
Controlled Trade Samples
Controlled goods (e.g. electronics, chemicals, medical devices) always require an import permit, even if their CIF value is below S$400. Depending on the nature of the goods, you may also need approval from the relevant Competent Authority (CA).
For example:
- Food samples → Singapore Food Agency (SFA)
- Pharmaceutical samples → Health Sciences Authority (HSA)
- Chemical samples → National Environment Agency (NEA)
Failing to obtain the necessary control permit can lead to shipment seizure or fines.
Documentation You’ll Need
To ensure smooth customs clearance, prepare the following:
- Commercial Invoice – should indicate “Trade Sample” and include the CIF value
- Packing List
- Air Waybill / Bill of Lading
- Import Permit (if required)
- Relevant approval documents (for controlled goods)
If the goods have no sale value, you may write “Value for Customs Purposes Only” on the invoice but be prepared to substantiate it with reference or market prices when requested.
GST and Valuation
GST (8% as of 2024) is calculated based on the CIF value plus any duties.
Even if your samples are free, Customs may assign a deemed value based on similar goods to compute the correct GST if relief does not apply.
Best Practices for Importing Trade Samples
✅ Label Clearly: All documents should clearly state “Trade Samples.”
✅ Check Control Status: Verify if your goods are on the controlled goods list.
✅ Maintain Records: Keep all permits and documents for at least five years.
✅ Engage a Declaring Agent: A licensed declaring agent can handle the technical permit declaration process on your behalf via TradeNet.
How Declarators Can Help
Navigating Singapore’s customs requirements for trade samples can be confusing — especially when different rules apply depending on the item type, CIF value, and control status.
At Declarators, we specialise in import/export permit declarations and customs compliance. Our experienced team ensures your shipments meet all requirements without delays or costly errors.
We can assist you with:
- Classifying controlled vs. non-controlled trade samples
- Preparing and submitting import permits via TradeNet
- Advising on GST/duty relief eligibility
- Coordinating with relevant Competent Authorities (CAs)
- Ensuring full documentation compliance for customs clearance
Whether you’re importing samples for testing, exhibition, or evaluation let Declarators make your process simple, compliant, and efficient.
📞 Call us: +65 6385 2155
📧 Email: group@declarators.com
🌐 Visit: www.declarators.com.sg
