| Singapore with its central location and physical | | | | GST (ZG) warehouses |
| connectivity and its reputation as a trading hub, has | | | | From 1st January 2009, Singapore Customs has |
| gathered a critical mass of trading companies of | | | | implemented the use of Unique Entity Number (UEN) to |
| various sizes operating across diverse industries. | | | | replace the Central Registration (CR/IA) Number used |
| Government has implemented several measures and | | | | in transactions with Singapore Customs. UEN is a |
| has deployed IT resources to facilitate quick and | | | | standard identification number for entities to interact |
| hassle free trading activities. Singapore companies | | | | with government agencies. The Accounting and |
| engaged in trading activities have to fulfill certain | | | | corporate Regulatory Authority (ACRA) Registration |
| obligations in order to fully tap the full potential of such | | | | Number, received at the time of company/ business |
| facilities. | | | | registration is retained as the UEN for local Companies |
| For instance, an import/export permit is required for the | | | | and Businesses. Other type of entities can obtain their |
| import/export of all goods into/out of Singapore. In | | | | UEN from the relevant Issuance Agency. |
| Singapore, this documentation is managed via a | | | | Registration Requirements |
| nationwide electronic system known as Tradenet. | | | | The following registration conditions are imposed by |
| Permit applications may be made electronically and | | | | the Director-General under regulation 37(6) of the |
| approval granted via electronic messages. But in | | | | Regulation of Imports and Exports Regulations (RIER) |
| order to access Tradenet, a company must have | | | | Application for registration through a person who is a |
| registered with the Singapore Customs (SC). | | | | key personnel of the entity, and whose particulars |
| Companies engaged in export, import or transshipment | | | | have been filed with the Accounting and Corporate |
| activities in Singapore are required to register the | | | | Regulatory Authority (ACRA) or the Issuance Agency |
| company with the Singapore Customs as an importer, | | | | of UEN |
| exporter, common carrier and others. The Singapore | | | | Must specify in the application authorized personnel |
| Customs will issue a Central Registration Number (CR | | | | who is authorized to update the change in particulars |
| No.). The central registration number is mandatory for | | | | of the entity registered with the Director-General or to |
| Singapore companies/ organization engaged in trading | | | | terminate the registration |
| activities. | | | | The account will be activated on the same working |
| The following categories of companies are required to | | | | day. Activation is free. The Customs Account is valid |
| be registered with Singapore Customs: | | | | for as long as the entity remains registered with the |
| 1. TradeNet® users - A company requiring | | | | Issuance Agency. There is no need to renew |
| Customs permits for either itself or its clients for the | | | | registration. When company closes or ceases its |
| import, export or transhipment of goods in Singapore. | | | | operation the registration must be duly cancelled. |
| 2. Participants of the Inter-Bank GIRO scheme- A | | | | Ongoing Compliance requirement |
| company paying duties, Goods & Services Tax | | | | The entity must inform the SC of any change to any |
| (GST) or other miscellaneous fees to Singapore | | | | of its particulars registered with the SC, and of any |
| Customs through the Inter-Bank GIRO | | | | change of its authorized personnel. |
| 3. Applicants of duty/GST exemption - A | | | | Under the Regulation of Imports and Exports Act |
| company applying for industrial duty exemption and | | | | (Chapter 272A an entity shall identify itself by using the |
| other duty exemption or GST relief on goods other | | | | UEN in every application made by it for a permit, |
| than used personal and household effects. | | | | license, certificate or other document |
| 4. Shipping agents/Airlines - A shipping agent | | | | The entity shall not permit a third party to use the |
| airline requiring Customs permits or claim duty | | | | entity’s UEN to apply for a permit for goods not |
| exemption | | | | belonging to the entity. |
| 5. Operators of licensed warehouses and Zero | | | | |