Importing ethyl alcohol into Singapore is subject to stringent regulations due to its classification as a dutiable and controlled substance. Whether you’re importing for industrial, medical, research, or commercial purposes, understanding the compliance requirements is crucial to avoid penalties and ensure smooth customs clearance.
Understanding Dutiable Ethyl Alcohol
Ethyl alcohol, also known as ethanol, is classified as a dutiable good in Singapore. This means that importing undenatured ethyl alcohol incurs Goods and Services Tax (GST) and duty. GST is calculated based on the Cost, Insurance, and Freight (CIF) value of the goods, plus all duties and other charges incidental to the sale and delivery of the goods into Singapore, whether or not shown on the invoice. Singapore Customs
Required Import Permits
To import dutiable ethyl alcohol, you must obtain a Customs In-Payment (Duty and GST) permit. This permit accounts for the import and payment of the duty and GST. Singapore Customs
Duty Exemption for Approved Purposes
In certain cases, duty exemption may be granted for ethyl alcohol imported for specific purposes, such as:
- Medical Use: For hospitals, clinics, or other medical institutions.
- Research and Development: For scientific research purposes.
- Industrial Use: For manufacturing processes.
To qualify for duty exemption, you must submit a completed duty exemption application form to Singapore Customs for assessment of eligibility. Upon confirmation of eligibility and the approved import quota, you must register for a claimant account with Singapore Customs. Once the claimant registration is approved, you can obtain a Customs In-Payment (GST including duty exemption) permit with the place of receipt code declared as “ETHYL”. Singapore Customs
GST Payment
Even if duty exemption is granted, GST remains payable on the imported ethyl alcohol. The place of receipt code in the permit should be “ETHYL”. Singapore Customs
Compliance and Documentation
Ensuring compliance with Singapore’s import regulations for ethyl alcohol is essential to avoid delays, fines, or confiscation of goods. Maintain accurate records of all import transactions, including permits, invoices, and correspondence with Singapore Customs.
How Declarators Can Assist
At Declarators, we specialize in assisting businesses with the importation of ethyl alcohol into Singapore. Our services include:
- Permit Applications: Assisting with the submission of duty exemption applications and obtaining the necessary permits.
- Compliance Guidance: Providing advice on GST obligations and ensuring adherence to Singapore Customs regulations.
- Documentation Support: Helping maintain and organize import records for audit purposes.
Contact Declarators
Ensure your ethyl alcohol imports are compliant with Singapore’s regulations. Reach out to Declarators for expert assistance:
📧 Email: group@declarators.com.sg
📞 Phone: +65 6385 2155
🌐 Website: www.declarators.com.sg
