7. Importation Requirements

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7. Importation Requirements

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Nutritional Milk Powder and UHT Milk
Singapore

This section provides information on the importation process (shipment, customs, licenses required, and test requirements).

7.1 Shipment Declaration

General Foods [1]

SFA requires import permits for all commercial food and food products imported into Singapore, regardless of the mode of transport (e.g. by air, land, sea, or parcel post). Import permits shall be applied through TradeNet (https://www.tradenet.gov.sg/tradenet/login.jsp).

After approval by the Singapore Customs and SFA, the importer will be issued a Cargo Clearance Permit (CCP) which also serves as an SFA import permit.

The CCP will be used for clearance of goods at the border checkpoint, inspection, etc.

Mandatory required documents to obtain the import permit:

Licence/registration number of importers
Product/HS codes
Relevant code for the relevant exporting country or region
- List of Establishment Codes for countries/regions other than Japan: https://www.sfa.gov.sg/docs/default-source/tools-and-resources/casc-code-1/listofestablishmentcodesinaothercountriesexcludejap
- List of Japan Prefectural Codes: https://www.sfa.gov.sg/docs/default-source/tools-and-resources/casc-code-1/listofjapanprefecturalcodes1
SFA’s Product Codes
Processed Food Products & Food Appliances: https://www.sfa.gov.sg/docs/default-source/tools-and-resources/product-codes-for-tradenet/product-code-for-processed-food-and-food-appliances.pdf?sfvrsn=745c661_2
Documents required by SFA: manufacturing license, Health Certificate, CoA as defined by "Import Requirements of Specific Food Products" (https://www.sfa.gov.sg/docs/default-source/default-document-library/import-requirements-of-specific-food-products_13-mar-2023.pdf)

Documents Required for Containerized Cargo

Ensure the validity of the customs permit presented for clearance of imports. For containerized cargo, the container number and shipper seal number must be declared when applying for the customs permit.

Importing by sea: The customs permit and supporting documents are not required to be presented to the checkpoint officers at the entry points.
Importing by air or land: required to produce the printed copy of the customs permit, and supporting documents such as invoice, packing list, and Air Waybill/consignment note, to the checkpoint officers at the time of cargo clearance for verification.

Depending on the checkpoint, conditions in the customs permit could be:

A1 - The goods and this permit with invoices, BL/AWB, etc. must be produced for Customs clearance/endorsement at a Free Trade Zone “In” Gate.
A3 - The goods must be produced with this permit, invoices, BL/AWB, etc. for Customs endorsement at an Airport Customs checkpoint or designated Customs office or station as required.
H1 - The goods and this permit with invoices, BL/AWB, etc. must be produced for Customs clearance/endorsement at Woodlands Checkpoint/Tuas Checkpoint.

Documents Required for Conventional Cargo & Hand-Carried Goods

For conventional cargo and hand-carried goods, present the goods, printed copy of the customs permit, and supporting documents such as invoice, packing list, and Bill of Lading/Air Waybill to the checkpoint officers at the entry points for verification.

An example of conditions in the customs permit indicating this requirement:

A1 - The goods and this permit with invoices, BL/AWB, etc. must be produced for Customs clearance/endorsement at a Free Trade Zone “In” Gate.
A3 - The goods must be produced with this permit, invoices, BL/AWB, etc. for Customs endorsement at an Airport Customs checkpoint or designated Customs office or station as required.
H1 - The goods and this permit with invoices, BL/AWB, etc. must be produced for Customs clearance/endorsement at Woodlands Checkpoint/Tuas Checkpoint.

For a consignment that requires partial clearance, the same customs permit should be presented each time for endorsement till the whole consignment is completely cleared.

Please note partial clearance is not allowed for goods brought in via Woodlands and Tuas checkpoints.

Documents Required for Cargo Clearance of Air Imports Granted GST Relief at Changi Airfreight Centre Checkpoint

GST relief and permit waiver are granted on non-controlled and non-dutiable air imports imported by post or air with a total Cost, Insurance, and Freight (CIF) value not exceeding S$400.00. To facilitate the cargo clearance of such air courier parcels/consignments at the Changi Airfreight Centre (CAC) Checkpoint, freight forwarders/handling agents are allowed to use a summary list, together with the invoice and House Airway Bill (HAWB)/consignment note for each parcel/consignment with a CIF value not exceeding S$400.00 containing only non-controlled and non-dutiable items.

There is no GST relief for goods originally imported by land, sea, or truck flights and subsequently presented for clearance at the CAC Checkpoint, even if the CIF value of the goods does not exceed S$400. See Circular No. 01/2021 for details. For more information on how to determine the total CIF value of a parcel/consignment, please refer to Circular No: 04/2016 and Circular No: 21/2023 for more information.

The summary list is to be printed on A4-sized paper in a minimum font size of 12 and shall contain the following information stated below in English:

Company’s letterhead and indicated with the page number and total number of pages of the summary list.
All items are serialized and ordered alphabetically with the following information:
1. corresponding parcel tracking number/ HAWB/ reference number;
2. outer packing number (i.e. mailbag no);
3. consignee name;
4. consignee address;
5. item CIF provided in S$; and
6. total CIF value of all items under the same parcel tracking number/ reference number.
An undertaking by your company (endorsed by a staff holding a managerial position or above) that:
1. the parcels/consignments imported using the summary list are non-controlled, non-dutiable, and valued at S$400.00 or less;
2. the parcels/consignments imported did not originally enter Singapore via land or sea;
3. the staff’s name, designation, signature, and email contact are clearly indicated on the Letter of Undertaking; and
4. the company will pay any duty/GST not paid for the goods where GST relief is not granted, including goods that were first imported via land or sea.
Your company is to ensure that the individual parcels imported are labeled with their invoice and HAWB/consignment note.

For clearance of dutiable and controlled goods as well as goods originally imported by land, sea, or truck flights (regardless of CIF value) and other goods with CIF exceeding S$400.00, a Customs In-Payment (GST) permit is required to account for each consignment, and the individual HAWB, commercial invoices, together with the Customs permit, are to be presented to the checkpoint officer for verification.

Product

1) Milk Powder

Same as "General Foods" above.

2) Ultra Heat Treated Milk

Same as "General Foods" above.

7.2 Customs Procedure

General Foods [2,3,4]

Step 1: Register for UEN and Activate Customs Account.

An entity that intends to:

Engage in import or export activities in Singapore, or
Obtain import, export, and transshipment permits or certificates

will need to:

Register with the Accounting and Corporate Regulatory Authority (ACRA) or the relevant Unique Entity Number (UEN) issuance agency to obtain a UEN; and
Activate its Customs Account.

Step 2: Check if Your Goods are Controlled

Importers of infant formula, follow-up formula, and young children formula require importer registration with the Singapore Food Agency (SFA) (see Section 7.5 below) and importers of infant formula shall submit regulated source documents to the Singapore Food Agency, and/or register with the Ministry of Health Malaysia for Malaysian establishments (see Section 6 - Registration processes).

Step 3: Apply for Inter-Bank GIRO

The importer or its Declaring Agent must maintain an Inter-Bank GIRO (IBG) with Singapore Customs to make payment of duties, taxes, fees, penalties, and other charges on services offered by Singapore Customs from your bank account to Singapore Customs directly.

Mail the completed Application for Inter-Bank GIRO form to Singapore Customs’ address as indicated in the form.

The importer may authorize their Declaring Agent to use your IBG for the payment of duties and GST for your customs permit one day after the approval of your IBG application. If you do not maintain an IBG with Singapore Customs, the duties, and GST will be deducted from your Declaring Agent’s IBG.

Step 4: Furnish Security

Importers are required to furnish security for transactions involving dutiable goods, temporary import of goods for approved purposes, and for the operation of licensed premises such as licensed warehouses and excise factories. The security furnished should be in the form of a Banker’s Guarantee, Finance Company Guarantee, or an Insurance Bond. Please see security lodgement for more information.

Step 5: Obtain Customs Import Permit

Appoint a Declaring Agent to obtain a customs permit on behalf; or obtain customs permits for your own or on behalf of your clients. To do so, you will need to register as a Declaring Agent and apply for a TradeNet user ID.

Obtain customs permits through TradeNet, which is accessible through TradeNet front-end software from an approved software vendor ); or Government Front-End Application.

Each TradeNet permit application typically costs S$3.08. This does not include service fees charged by service providers such as freight forwarders, Declaring Agents, etc. If the trader is engaging a Declaring Agent for assistance in submitting the permit application, please check the amount of service fees that they charge.

Product

1) Milk Powder

There are no requirements specific to milk powder. It should comply with the Customs Procedures for "General Foods" above.

2) Ultra Heat Treated Milk

There are no requirements specific to UHT milk. It should comply with the Customs Procedure for "General Foods" above.

7.3 Manufacturing License

General Foods [5]

Not required. For processed food in general, regulated source documentation including factory license is submitted as documentary proof one time via the SFA Online Feedback Form or TradeNet unless there are changes in sources of supply (see Section 6 - Registration Processes).

Product

1) Milk Powder

Same as "General Foods".

2) Ultra Heat Treated Milk

Same as "General Foods".

7.4 Test for Importation

General Foods [6]

In general, SFA tests food products for the following test parameters. The specific parameters to be tested for each food product will be dependent on the risks and hazards associated with the food. This list is not exhaustive and SFA may test for additional parameters that are not stated in the list below:

Pesticide residues
1. Organochlorines
2. Pyrethroids
3. N-methyl carbamates
4. Dithiocarbamates
5. Organophosphates
Preservatives
1. Benzoic acid
2. Boric acid
3. Sorbic acid
4. Sulfur dioxide
5. Methyl paraben
6. Methyl-p-benzoate
7. Propyl paraben
8. Propyl-p-benzoate
9. Formaldehyde
Metals
1. Arsenic
2. Antimony
3. Cadmium
4. Copper
5. Lead
6. Mercury
7. Tin
8. Selenium
9. Inorganic arsenic
Mycotoxins
1. Aflatoxins (B1&2, G1&2)
2. Ochratoxin A
3. Fumonisins
4. Deoxynivalenol
5. Zearalenone
Colors
1. Para Red
2. Sudan I, II, III & V
3. Chrysoidine
4. Basic yellow
Sweetening agents
1. Acesulfame-K
2. Sucralose
3. Stevioside
4. Saccharin
5. Cyclamate
6. Rebaudioside
Others
1. Bromate
Microbiological tests
1. Enterobacteriaceae
2. Escherichia coli
3. Escherichia coli O157
4. Salmonella
5. Bacillus cereus
6. Bacillus enterotoxins
7. Clostridium perfringens
8. Listeria monocytogenes
9. Staphylococcus aureus
10. Staphylococcus enterotoxins
11. Clostridium botulinum

Product

1) Milk Powder

There are no requirements specific to milk powder. It should comply with the test requirements listed for "General Foods" above.

2) Ultra Heat Treated Milk

There are no requirements specific to UHT milk. It should comply with the test requirements listed for "General Foods" above.

7.5 Other Notes or Requirements for Importation

General Foods

None.

Product

Milk Powder and Ultra Heat Treated Milk

Specific for dairy products (from foot and mouth disease (FMD) affected countries), the following import requirements apply [6]:

Submission of documentary proof (one-time submission) that dairy products are manufactured in premises regulated by competent authority (e.g. certified true copy of the manufacturer’s license)
Submission of health certificate (every consignment) stating that the dairy raw ingredient has been subjected to one of the following procedures:
1. A sterilization process applying a minimum temperature of 132°C for at least one second (ultra-high temperature [UHT]), or
2. If the milk has a pH less than 7.0, a sterilization process applying a minimum temperature of 72°C for at least 15 seconds (high temperature-short time pasteurization [HTST], or
3. If the milk has a pH of 7.0 or over, the HTST process is applied twice.
The health certificate should include the following information:
1. Description of the products including brand name and nature of product
2. Quantity in the appropriate units
3. Lot identifier and date of production
4. Name and address of the manufacturer or the processing establishment
5. Name and address of the importer or consignee
6. Name and address of the exporter or consignor
7. Country of dispatch
8. Country of destination

Refer to the OIE website for a list of FMD-free countries.

Registration of Traders [5,7]

Importers of milk powder and UHT milk have to apply with the Singapore Food Agency for "Registration to Import Processed Food Products and Food Appliances" through submission of an application through the GoBusiness Licensing website. Registration is free and it takes 1 working day to process.
All food consignments are subject to inspection. Some samples may also be taken by SFA for laboratory analysis.
In some cases, consignments may be placed on “hold and test” (i.e. the consignment cannot be sold or distributed until the laboratory results have been released and the sample found compliant with Singapore food laws).
Importers are advised to make an online booking through the Singapore Food Agency Inspection & Laboratory e-Services for the inspection of imported processed food. Importers will not receive the results of ad hoc inspections done without bookings. Importers need to check with SFA for the results of ad hoc inspections.
Guidelines for online booking for inspections can be found at
- How to Login to Inspection & Laboratory e-Services
- Guide on Making Inspections Booking and Checking Results
Documents required for the inspection:
1. Cargo Clearance Permit (CPP issued by SFA)
2. Any relevant documents, e.g. invoices and health certificates
3. The consignment of food for inspection

In case consignments that fail to meet SFA’s requirements will not be allowed to be sold or distributed in Singapore, importers of such consignments will have to return or dispose of them. For consignments found to be contaminated with radioactive materials, importers are required to either return or re-export the products. Local disposal of the consignments is not allowed.

Depending on the nature of the non-compliance, the source and/or exporter may be suspended from exporting to Singapore. Importers of non-compliant products may also be suspended from importing from these sources/exporters.