تخطَّ إلى المحتوى
Nelum
الذهب

سنغافورة

تم التحقق في 2026-09-28 · الإصدار r2 · يحلّ محل الإصدار r1 · تمت مراجعته

القانون العام والإرشادات الرسمية منشورة بوصفها أبحاثاً. ليست مشورة قانونية أو ضريبية أو مالية.

البحث نفسه مكتوب بالإنجليزية. العناوين والوسوم مترجمة؛ أما النتائج والاقتباسات فغير مترجمة.

اسأل البحث

اسأل بكلماتك. الإجابة هي البحث نفسه: سجلاته بنصها، مع كل مصدر ومدى الوثوق بكل سجل.
مركز تداولمركز خزائنمركز تكرير

Asian trading, vaulting and kilobar-refining hub. No customs duty on gold; investment precious metals (IPM: gold bars, ingots and wafers of at least 99.5% from a current or former LBMA Good Delivery refiner, bearing an accepted mark, not decorative) are exempt from GST on import and on local supply since 1 Oct 2012 (GST Act Fourth Schedule), declared on a TradeNet In-Non-Payment (GST relief) permit; other gold bears 9% GST unless imported by an ARCS refiner or consolidator. Dealers must register with the Registrar of Regulated Dealers under the PSPM Act 2019 (renamed in 2024 to add proliferation financing); before a sale or purchase paid in cash or cash equivalent above S$20,000 (a 'designated transaction') they must do CDD and file a cash transaction report within 15 business days; payment in non-jewellery gold or digital payment tokens above S$20,000 triggers CDD but is not a designated transaction. No origin-verification law and no Russian-gold ban (RIER bans only listed military and dual-use exports to Russia); DPRK gold is prohibited both ways (RIER Seventh Schedule). 2026: SGX OTC gold clearing (by end-2026, interbank from 2027) and MAS central bank gold vaulting (by October 2026) announced; September 2026 enforcement against SPME (cancelled) and five Puregold/Goldpay entities (suspended).

مدى يقين هذه الصفحة

  • نص القانون 55
  • إرشاد رسمي 28
  • معيار 2
  • مصدر ثانوي 2
  • ممارسة السوق 11
  • لا مستوى ثقة مسجَّل 8
  • ملاحظة الباحث 20
  • غير مسجَّل 7
  • نص 6
  • غير مذكور 1

الجهات التنظيمية

  • Registrar of Regulated Dealers, Anti-Money Laundering/Countering the Financing of Terrorism Division (ACD), Ministry of Law

    Registration and AML/CFT/CPF supervision of precious stones and precious metals dealers under the PSPM Act 2019; guidelines, codes of practice, suspension and cancellation of registrations

    الموقع
    https://acd.mlaw.gov.sg/
    لا مستوى ثقة مسجَّل

  • Singapore Customs

    TradeNet import and export permits, IPM GST-relief permits, UNSC trade sanctions (RIER), Zero-GST warehouses and free trade zones

    الموقع
    https://www.customs.gov.sg/
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Enterprise Singapore

    Endorses refiners that intend to join the LBMA (or LPPM) Good Delivery List, so their bars count as IPM and they can apply for ARCS (GST Act Fourth Schedule Part 3 para 2(a)(iii); GST (General) Regulations reg 46A(1)(a)(iii)). IRAS states that no refiner is currently endorsed.

    الموقع
    https://www.enterprisesg.gov.sg/
    لا مستوى ثقة مسجَّل

  • Inland Revenue Authority of Singapore (Comptroller of GST)

    GST including the IPM exemption and the Approved Refiner and Consolidator Scheme (ARCS)

    الموقع
    https://www.iras.gov.sg/
    لا مستوى ثقة مسجَّل

  • LBMA (London Bullion Market Association)

    Good Delivery List (which IRAS uses to define IPM bars) and Responsible Gold Guidance for listed refiners; private standard, not Singapore law

    الموقع
    https://www.lbma.org.uk/
    لا مستوى ثقة مسجَّلغير مسجَّل

  • Monetary Authority of Singapore (MAS)

    Licenses and supervises financial institutions (which the PSPM Exempt Persons Order exempts from dealer registration); targeted financial sanctions for financial institutions; announced central bank gold vaulting services for foreign central banks by October 2026 and gold accounts for selected Singapore bullion banks

    الموقع
    https://www.mas.gov.sg/
    لا مستوى ثقة مسجَّل

  • Singapore Bullion Market Association (SBMA) - industry body, not a regulator

    Member association of bullion banks, refiners, traders and vaults; market conventions, publishes loco Singapore kilobar premium (from Oct 2022)

    الموقع
    https://sbma.org.sg/
    لا مستوى ثقة مسجَّل

  • Suspicious Transaction Reporting Office (STRO), Singapore Police Force

    Financial intelligence unit: receives STRs, cash transaction reports (NP 784) from regulated dealers and cross-border cash movement reports

    الموقع
    https://www.police.gov.sg/Advisories/Commercial-Crimes/Suspicious-Transaction-Reporting-Office
    لا مستوى ثقة مسجَّل

القوانين

  • Code of Practice: AML Measures for PSMDs to Combat Scam-Related Money Laundering Cases (issued under PSPM Act s.35(1))

    A.C.T. protocol (Add intervention, Check red flags, Tell about ScamShield) on gold bar, jewellery and watch purchases above S$20,000.

    النوع
    إرشاد
    سارٍ من
    2026-04-02
    إرشاد رسمي

    ملاحظة الباحث: [unconfirmed] issue date: not printed in the Code; 2 Apr 2026 from the file name and the ACD news list.

  • Goods and Services Tax Act 1993

    s.8(4) GST on importation of goods other than exempt imports; s.16(ca)-(cb) rate 8% in 2023, 9% from 1 Jan 2024; s.21(1)-(2) zero-rating of exports; s.22(1) exempt supplies (Fourth Schedule Part 1, para 1A investment precious metals) and s.22(1A) exempt imports (Part 2: gold bars, ingots, wafers of 99.5%+ with investment characteristics; prescribed coins; para 1A excludes decorative and collector's bars); Part 3 para 2 investment characteristics (LBMA Good Delivery refiner current or former, or Enterprise Singapore-endorsed intending refiner; internationally accepted mark); s.37B approved refiners and consolidators.

    المرجع
    2020 Revised Edition; version in force from 11 Sep 2026
    النوع
    قانون
    نص القانون

  • IRAS e-Tax Guide: GST Approved Refiner and Consolidator Scheme (ARCS), 12th edition (30 Jan 2026)

    Import GST suspension for approved refiners/consolidators; eligibility; TradeNet declaration (INP / APS / place of receipt ARCS).

    النوع
    إرشاد
    إرشاد رسمي

  • IRAS e-Tax Guide: GST Guide on Exemption of Investment Precious Metals (IPM)

    IPM definition (gold 99.5%+, bars/ingots/wafers from current or former LBMA Good Delivery refiners or Enterprise Singapore-endorsed refiners), TradeNet codes, toll refining.

    المرجع
    20th edition, 30 Jan 2026 (the 14th edition of 15 Oct 2020 read in r1 is superseded)
    النوع
    إرشاد
    سارٍ من
    2012-10-01
    إرشاد رسمي

  • MAS Notice SNR-N01 Financial Measures in Relation to Russia (30 June 2025, last revised 26 February 2026)

    Applies to all financial institutions regulated by MAS. Para 3: no business relations, transactions, services or transfers with Designated Banks (Annex A: VTB Bank, Vnesheconombank, Promsvyazbank, Bank Rossiya, and entities they own, control or direct) and immediate freezing of their assets; para 4: no financing or services relating to export, transhipment or transit to Russia of military goods or Category 3-5 dual-use goods of the Strategic Goods (Control) Order 2021 as at 16 Mar 2022; para 5: Russian government / central bank securities issued on or after 14 Mar 2022 and new loans from 1 Jul 2025; para 6: Donetsk/Luhansk sectors incl. mineral resources; para 7: DPT transactions; para 9: duty to inform MAS. Gold as such is not named. Replaced the SNR-N01 of 14 March 2022 (cancelled with effect from 1 Jul 2025; page states). MAS Notice SNR-N02 (30 Jun 2025, from 1 Jul 2025) excludes from para 3 payments of basic expenses and routine fees of Designated Banks/Entities (para 3), withdrawals on termination of business relations and Russian Embassy transactions (para 4), with records to be kept (para 5).

    المرجع
    MAS Notice SNR-N01, issued under s.3(1) of the Financial Services and Markets Act 2022
    النوع
    لائحة
    سارٍ من
    2025-07-01
    نص القانون

  • Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019

    Definitions (precious metal = the Schedule Part 1: gold, silver, platinum group and alloys with at least 2% in weight of them; regulated dealing incl. importing or possessing for sale, selling, buying for resale, manufacturing); no regulated dealing without registration; registration and renewal; regulatory action (cancel, suspend up to 6 months, financial penalty up to $100,000); designated transaction and the $20,000 threshold; CDD; cash transaction reports; records; programmes; targeted financial sanctions; STR copy to Registrar; codes of practice and guidelines (section numbers in refs).

    المرجع
    Act 7 of 2019; 2020 Revised Edition (in operation 31 December 2021); amended by Act 18 of 2022 (commencement 28 April 2023) and Act 6 of 2024, the Prevention of Proliferation Financing and Other Matters Act 2024 (commencement 1 May 2024), which renamed it. Held in full as sg.pspm-act-2019.
    النوع
    قانون
    سارٍ من
    2019-04-10
    نص القانون

  • Precious Stones and Precious Metals (Exempt Persons) Order 2019

    Para 3: financial institutions are exempt from Part 2 (registration) and ss.16, 17(3), 18, 19, 20 and 21 of the Act. Para 4: a foreign dealer carrying on business in Singapore for not more than 90 days in a year is exempt from Part 2 and s.19 only.

    المرجع
    G.N. No. S 307/2019 (gazetted 8 Apr 2019); amended by S 991/2020; 2025 Revised Edition
    النوع
    لائحة
    سارٍ من
    2019-04-10
    نص القانون

  • Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Regulations 2019

    reg 3 cash equivalent; reg 4 further designated transactions (token redemptions, secondhand-dealer same-day purchases); reg 4A CDD also required where a sale is paid in non-jewellery gold or digital payment tokens above $20,000; regs 5-6 CDD content; reg 7 enhanced CDD (PEPs, FATF call-for-action jurisdictions, Registrar-notified persons, high risk); reg 12 CTR on Form NP 784 within 15 business days, copy kept 5 years; reg 13 records 5 years and six-monthly business records; reg 14 risk assessment, IPPC, compliance officer, independent audit; reg 16 targeted financial sanctions; regs 17-19 fees and period of registration (1, 2 or 3 years); regs 20-21 notifications.

    المرجع
    G.N. No. S 306/2019; 2025 Revised Edition (first published 16 Dec 2025)
    النوع
    لائحة
    سارٍ من
    2019-04-10
    نص القانون

  • Regulation of Imports and Exports Regulations (RIER)

    Reg 3 permit for every import/export (no permit for non-controlled air imports up to $400, reg 3(2A), or air exports up to $1,000, reg 3(3)); reg 5A permit for all goods from or bound for the DPRK; reg 6(1)(b) no import/export/transhipment contravening UNSC decisions; reg 6(2)(c) and Seventh Schedule country lists (DPRK: gold may not be imported, item (9), nor exported, luxury items (5)(k)); reg 6(2B) and Eighth Schedule (Russia: military goods and Category 3-5 dual-use goods of the SGCO 2021 as at 16 Mar 2022); Part III certificates of origin (reg 24A: exporters may issue non-preferential certificates for non-controlled exports); Part IVA registration of declaring entities, agents and declarants; reg 45 penalty.

    المرجع
    Cap. 272A, Rg 1 (1999 Revised Edition), version in force from 1 Jan 2025
    النوع
    لائحة
    نص القانون

  • Strategic Goods (Control) Order 2021

    Lists the strategic goods; gold is not among them. RIER Eighth Schedule freezes its military-goods list and dual-use Categories 3-5 "as in force on 16 March 2022" for the Russia export ban. As a general list it has been replaced (current: SGCO 2025); the revoking instrument is not held.

    المرجع
    G.N. No. S 564/2021; in operation 1 Oct 2021
    النوع
    لائحة
    سارٍ من
    2021-10-01
    نص القانون

  • Strategic Goods (Control) Order 2025

    Current list of strategic goods (revokes the 2024 Order); gold is not a strategic good. The Russia ban in RIER still refers to the 2021 Order as at 16 Mar 2022.

    المرجع
    G.N. No. S 660/2025
    النوع
    لائحة
    سارٍ من
    2025-12-01
    نص القانون

    ملاحظة الباحث: [unconfirmed] the chain between the 2021 and 2024 Orders (which instrument revoked the 2021 Order and when) is not held; SGCO 2025 para 3 revokes S 641/2024.

  • Guidelines for Regulated Dealers in the PSMD Sector on AML/CFT/CPF (v5.1, 12 May 2026)

    Registrar's detailed expectations on CDD, ECDD, CTR, STR, screening, records, risk assessment, compliance officer and audit.

    النوع
    إرشاد
    سارٍ من
    2026-05-12
    إرشاد رسمي

  • Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 (CDSA)

    s.45(1) disclosure of knowledge or suspicion (STR) by anyone who learns of it in the course of business; s.45(3) penalty; Part 6A ss.58-63: report of movements of "cash" (physical currency and bearer negotiable instruments only) above the prescribed amount into or out of Singapore (s.60) and of receipts from abroad within 5 business days (s.62). CMR Regulations 2007 (S 595/2007): prescribed amount S$20,000 for s.60(1) (reg 2A) and s.62(1) (reg 4A); Forms NP 727/NP 728 (regs 3-5). Disclosure under Section 45 Regulations 2024 (S 598/2024, from 1 Aug 2024): an STR under s.45(1) must be made electronically on SONAR, or by email to STRO on the Office's form when SONAR is unavailable (reg 3).

    النوع
    قانون
    نص القانون

  • Customs Act 1960

    s.128 untrue, incorrect or incomplete declarations; s.128A falsified documents.

    المرجع
    2020 Revised Edition; version in force from 1 Apr 2025
    النوع
    قانون
    نص القانون

  • Free Trade Zones Act 1966; Customs Zero-GST Warehouse Scheme

    FTZ Act s.2: customs territory excludes any free trade zone; s.5: goods (other than absolutely prohibited goods) may be brought into, stored, sold and repacked in an FTZ. Customs guidance: duty and GST are suspended for goods stored in an FTZ or a licensed zero-GST warehouse until they enter customs territory for local use. Zero-GST warehouses: GST Act s.37(1): supplies of imported goods while under customs control (removed from, or made available in, a place under customs control) are disregarded for GST; s.37(5)(b): regulations may license warehouses for this purpose; GST (General) Regulations Part 14 (Warehousing regime), reg 94: the Comptroller may license a warehouse ("bonded warehouse") for storage of goods under customs control as referred to in s.37. The Customs ZGS Handbook (Jul 2025) requires licensees to comply with Regulations 94 to 103 of the GST (General) Regulations.

    النوع
    قانون
    نص القانونغير مسجَّل

  • Goods and Services Tax (General) Regulations

    Reg 13A: invoice for an exempt IPM supply within 30 days, with the listed particulars. Reg 46A: approval of refiners and consolidators (ARCS), import GST suspension (46A(8)(a), (12)(a)), no GST on goods supplied to another approved person (46A(8)(b), (12)(b)), full input tax for approved refiners (46A(17)), notice within 30 days of ceasing to qualify (46A(7)(b)). Regs 26-27 (disallowed input tax) are cited by IRAS and were not read.

    المرجع
    Version in force from 21 Sep 2026
    النوع
    لائحة
    نص القانون

  • Regulation of Imports and Exports Act 1995

    Parent Act of the RIER; s.28 false declarations (fine up to $10,000 and/or 2 years); s.28A incorrect trade descriptions.

    المرجع
    2020 Revised Edition; version in force from 9 Mar 2025
    النوع
    قانون
    نص القانونغير مسجَّل

  • Terrorism (Suppression of Financing) Act 2002 (TSOFA)

    s.8 duty to inform the police immediately of possession of, or information about transactions in, property of terrorists or terrorist entities; s.10 duty to disclose information about terrorism-financing offences.

    النوع
    قانون
    نص القانون

القوانين المتعلقة بـالذهب في سنغافورة

من مكتبة القوانين: القوانين الموسومة بهذه السلعة مع مصادرها. ليست نتائج بحث؛ الأقسام أعلاه هي النتائج.

Guide for Foreign Dealers of Precious Stones, Precious Metals and Precious Products (brochure)

إرشادات · ACD, Ministry of Law

News (ACD news list)

إشعار · ACD, Ministry of Law

Cancellation of Registration of Singapore Precious Metals Exchange Pte. Ltd. as a Registered Dealer under the PSPM Act

إشعار · Ministry of Law (Registrar of Regulated Dealers)

Code of Practice: Anti-Money Laundering Measures for Precious Stones and Precious Metals Dealers to Combat Scam-Related Money Laundering Cases

قانون · Registrar of Regulated Dealers (issued under s.35(1) PSPM Act)

List of Prohibited Exports and (Outward) Transhipment or goods in Transit to the DPRK (Singapore Customs web page)

إرشادات · Singapore Customs

HS Codes of the Goods (listed goods for Zero-GST warehouses)

قانون · 2022 AHTN · Singapore Customs

Guidelines for Regulated Dealers in the Precious Stones and Precious Metals Dealers Sector on Anti-Money Laundering/Countering the Financing of Terrorism/Countering Proliferation Financing

إرشادات · Version 5.1 · Registrar of Regulated Dealers, Anti-Money Laundering/Countering the Financing of Terrorism Division (ACD), Ministry of Law (issued under s.35 PSPM Act)

IRAS e-Tax Guide — GST: Guide on Exemption of Investment Precious Metals (IPM) (Fourteenth Edition)

إرشادات · 14th edition · Inland Revenue Authority of Singapore

IRAS e-Tax Guide — GST: Guide on Exemption of Investment Precious Metals (IPM) (Twentieth Edition)

إرشادات · 20th edition · Inland Revenue Authority of Singapore

Singapore Sets out Key Focus Areas to Develop Singapore as a Gold Trading Centre (MAS media release)

أخرى · Monetary Authority of Singapore

Opening Speech by Mr Gan Kim Yong, Deputy Prime Minister and Minister for Trade and Industry, and Chairman of the Monetary Authority of Singapore, at the 9th Asia-Pacific Precious Metals Conference on 15 June 2026

إشعار · Monetary Authority of Singapore

Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019 (SSO web page, whole-document view)

قانون · Act 7 of 2019, 2020 Revised Edition · Singapore Statutes Online (AGC)

Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Regulations 2019 (SSO web page)

لائحة · S 306/2019, 2025 Revised Edition · Singapore Statutes Online (AGC)

Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019

قانون · Act 7 of 2019; 2020 Revised Edition (operation 31 Dec 2021); informal consolidation "version in force from 1/5/2024" · Parliament of Singapore (administered by the Registrar of Regulated Dealers, Ministry of Law)

Precious Stones and Precious Metals (Composition of Offences) Regulations 2019

لائحة · 2025 Revised Edition, first published 16 December 2025; original G.N. number not printed (to confirm via SSO timeline) · Minister for Law, under section 39 of the PSPM Act

Precious Stones and Precious Metals (Excluded Precious Products) Regulations 2019

لائحة · 2025 Revised Edition, first published 16 December 2025; original G.N. number not printed (to confirm via SSO timeline) · Minister for Law, under section 39 of the PSPM Act

Precious Stones and Precious Metals (Exempt Persons) Order 2019

أمر · G.N. No. S 307/2019 (printed on the earlier consolidation held as pspm-exempt-persons-order-2019-s307-2020-version); this copy is the 2025 Revised Edition, first published in the Government Gazette on 16 December 2025 · Minister for Law, under section 38 of the PSPM Act

Precious Stones and Precious Metals (Exempt Persons) Order 2019 (earlier consolidation)

أمر · No. S 307 (S 307/2019), first published in the Government Gazette, Electronic Edition, on 8 April 2019; informal consolidation "version in force from 14/12/2020" · Minister for Law, under section 38 of the PSPM Act 2019 (Act 7 of 2019)

Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Regulations 2019

لائحة · G.N. No. S 306/2019 (per the Comparative Table); 2025 Revised Edition, first published in the Government Gazette on 16 December 2025 · Minister for Law, under section 39 of the PSPM Act

Importing Investment Precious Metals (Singapore Customs web page, reached from the ARCS URL)

إرشادات · Singapore Customs

كل قوانين سنغافورة المتعلقة بـالذهب

الإجراءات

Vaulting in Singapore (incl. Changi FTZ Freeport)

ينطبق عندما: Bars are stored in Singapore for a dealer, bank, investor or central bank

  1. العناية الواجبة

    Open a custody account after KYC of the depositor; agree allocated (serial-numbered) or pooled storage, insurance and audit rights

    من
    Vault operator / precious-metals custodian (incl. in the Changi FTZ Freeport)
    مع
    Registered bullion dealer / trader (PSPM registered dealer)
    يُصدر
    Vault deposit receipt and allocated weight list
    ممارسة السوق
  2. الحفظ

    Hold bars in the allocated register and issue periodic weight-list statements

    من
    Vault operator / precious-metals custodian (incl. in the Changi FTZ Freeport)
    يتطلب
    Vault deposit receipt and allocated weight list
    يُصدر
    Allocated or unallocated metal account statement
    ممارسة السوق
  3. الحفظ

    Store non-IPM gold (or goods not entered for home use) in a free trade zone or a licensed zero-GST warehouse with GST suspended until the goods enter customs territory for local use; storing gold as a "listed good" in a zero-GST warehouse needs Customs' written approval and beneficial-owner records

    من
    Vault operator / precious-metals custodian (incl. in the Changi FTZ Freeport)
    نص القانونغير مسجَّل

    الأساس القانوني: Free Trade Zones Act 1966 ss.2, 5; GST Act 1993 s.37(1); GST (General) Regulations 1993 reg 94; Singapore Customs FTZ and Zero-GST Warehouse guidance

    ملاحظة الباحث: [summary] the listed-goods approval and beneficial-owner records are Customs ZGS scheme conditions (official guidance), not statute.

  4. الحفظ

    Hold foreign central banks' and sovereign entities' gold under the MAS central bank gold vaulting service; MAS also extends gold accounts to selected Singapore bullion banks to manage those holdings

    من
    Monetary Authority of Singapore (central bank gold custody service)
    إرشاد رسمي

    ملاحظة الباحث: [unconfirmed] launch not confirmed as of 28 Sep 2026; terms of the service not published in the texts held.

  5. الحفظ

    Release bars on the account holder's instruction against a delivery order to a carrier or another vault account

    من
    Vault operator / precious-metals custodian (incl. in the Changi FTZ Freeport)
    مع
    Secure logistics carrier
    يتطلب
    Allocated or unallocated metal account statement
    يُصدر
    Outbound bar list
    ممارسة السوق

Import of investment-grade bars (IPM) with GST relief

ينطبق عندما: Singapore receives refined 995+ bars or 999.9 kilobars from a foreign refiner, bank or trader

القناة: IPM (GST-exempt import)

  1. العناية الواجبة

    Screen the foreign supplier and its owners against MHA terrorist-designation lists, MAS targeted financial sanctions lists and UN lists (myPal); apply enhanced checks if the supplier is in a FATF call-for-action or increased-monitoring jurisdiction; record in the supplier file

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    مع
    Foreign supplier (refiner, bank or trader abroad)
    يتطلب
    Certificate of registration as a regulated dealer (PSPM Act); ML/TF/PF enterprise risk assessment and IPPC (internal policies, procedures and controls)
    يُصدر
    Supplier KYC file (incl. sanctions screening); Sanctions/terrorist-designation screening record (MHA lists, MAS TFS lists, myPal)
    إرشاد رسمي

    الأساس القانوني: PMLTFPF Regulations 2019 regs 14, 16; ACD Guidelines v5.1

    ملاحظة الباحث: [inferred] PSPM CDD is triggered by designated transactions and prescribed circumstances (cash/cash equivalent, or gold/DPT payment, above S$20,000), which bank-paid wholesale imports usually are not; supplier screening rests on the entity-level risk assessment (reg 14) and the targeted-financial-sanctions duty (reg 16), and the Guidelines' supplier red flags.

  2. النقل

    Ship bars by secure air freight to Changi with commercial invoice, packing list and bar list naming the producing refiner

    من
    Foreign supplier (refiner, bank or trader abroad)
    يُصدر
    Inbound air waybill; Foreign supplier's commercial invoice; Bar list from the foreign supplier (serials, weights, fineness, refiner)
    إرشاد رسميغير مسجَّل
  3. الجمارك

    File a TradeNet In-Non-Payment (GST Relief) permit: declaration type GTR, place of receipt IGPM, HS 7108.13.00 (bars/wafers) or 7108.12.10 (ingots), CA/SC product code BAR/INGOT/WAFER, purity in CA/SC code 1, and the producing refiner's name as supplier

    من
    Declaring agent (TradeNet)
    مع
    Singapore Customs
    يتطلب
    Foreign supplier's commercial invoice; Inbound air waybill
    يُصدر
    TradeNet In-Non-Payment (GST Relief) permit for IPM (declaration type GTR, place of receipt IGPM)
    إرشاد رسميغير مسجَّل

    الأساس القانوني: GST Act 1993; RIER, s.8(4), s.22(1A); RIER reg 3(1), (2A)

  4. الجمارك

    Clear the consignment at Changi against the approved permit; no customs duty (gold is not a dutiable good) and no import GST for qualifying IPM

    من
    Singapore Customs
    مع
    Secure logistics carrier
    يتطلب
    TradeNet In-Non-Payment (GST Relief) permit for IPM (declaration type GTR, place of receipt IGPM)
    إرشاد رسميغير مسجَّل
  5. الحفظ

    Receive the bars, check serials, weights and hallmarks against the bar list, and book them to the depositor's allocated account

    من
    Vault operator / precious-metals custodian (incl. in the Changi FTZ Freeport)
    مع
    Secure logistics carrier
    يتطلب
    Bar list from the foreign supplier (serials, weights, fineness, refiner); TradeNet In-Non-Payment (GST Relief) permit for IPM (declaration type GTR, place of receipt IGPM)
    يُصدر
    Inbound weight and serial check; Vault deposit receipt and allocated weight list
    ممارسة السوق
  6. الضرائب

    Keep the import permit, purchase order, invoice and delivery note to support the exempt import; exempt IPM imports are not reported in the GST return

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    يتطلب
    TradeNet In-Non-Payment (GST Relief) permit for IPM (declaration type GTR, place of receipt IGPM); Foreign supplier's commercial invoice
    إرشاد رسمي

    الأساس القانوني: IRAS IPM e-Tax Guide (20th ed.) para 8.2; Customs: keep trade documents 5 years

Import of doré or scrap for refining

ينطبق عندما: Singapore refiner or consolidator receives doré, scrap or other non-IPM gold from abroad

القناة: ARCS (import GST suspended); otherwise GST-paid

  1. العناية الواجبة

    Onboard the supplier under the refiner's LBMA Responsible Gold Guidance and OECD due-diligence programme: KYC, mine-of-origin/scrap declaration, origin export paperwork, CAHRA and red-flag review; sign the refining agreement

    من
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    مع
    Foreign supplier (refiner, bank or trader abroad)
    يتطلب
    LBMA Good Delivery listing or Enterprise Singapore endorsement letter; Certificate of registration as a regulated dealer (PSPM Act); ML/TF/PF enterprise risk assessment and IPPC (internal policies, procedures and controls)
    يُصدر
    Mine/supplier KYC questionnaire under LBMA RGG; Supplier KYC file (incl. sanctions screening); Refining Agreement (fee schedule, assay/settlement formula); Sanctions/terrorist-designation screening record (MHA lists, MAS TFS lists, myPal)
    ممارسة السوق

    الأساس القانوني: LBMA Responsible Gold Guidance; OECD Due Diligence Guidance (gold supplement); PSPM Act entity-based duties

    ملاحظة الباحث: No Singapore statute imposing responsible-sourcing or origin checks on refiners was found; the duty comes from LBMA Good Delivery membership (standard), which the IPM/ARCS rules make commercially necessary.

  2. النقل

    Ship doré or scrap to Changi with invoice, packing list, pre-shipment assay and AWB

    من
    Foreign supplier (refiner, bank or trader abroad)
    يُصدر
    Inbound air waybill; Foreign supplier's commercial invoice
    ممارسة السوق
  3. الجمارك

    File a TradeNet In-Non-Payment permit, declaration type APS, place of receipt ARCS, so import GST is suspended on material to be refined into IPM

    من
    Declaring agent (TradeNet)
    مع
    Singapore Customs
    يتطلب
    Foreign supplier's commercial invoice; Inbound air waybill
    يُصدر
    TradeNet In-Non-Payment permit under ARCS (declaration type APS, place of receipt ARCS)
    نص القانون

    الأساس القانوني: GST (General) Regulations; IRAS ARCS e-Tax Guide para 9.2, reg 46A(8)(a), (12)(a)

  4. الضرائب

    File an In-Payment import permit (declaration type GST) and pay 9% GST on the import value of non-IPM gold

    من
    Declaring agent (TradeNet)
    مع
    Singapore Customs
    يتطلب
    Foreign supplier's commercial invoice; Inbound air waybill
    نص القانونغير مسجَّل

    الأساس القانوني: GST Act 1993, s.8(4), s.16(cb)

  5. الجمارك

    Clear the consignment; carrier delivers to the refinery

    من
    Singapore Customs
    مع
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    يتطلب
    TradeNet In-Non-Payment permit under ARCS (declaration type APS, place of receipt ARCS)
    إرشاد رسمي

Export / re-export of gold from Singapore

ينطبق عندما: Bars leave Singapore for another market (e.g. China, Hong Kong, Malaysia, Thailand, India)

  1. العناية الواجبة

    Screen the buyer and destination: UNSC sanctions (gold may not be traded with the DPRK), FATF call-for-action jurisdictions, and designated persons

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    يتطلب
    ML/TF/PF enterprise risk assessment and IPPC (internal policies, procedures and controls)
    يُصدر
    Sanctions/terrorist-designation screening record (MHA lists, MAS TFS lists, myPal)
    نص القانون

    الأساس القانوني: RIER regs 5A, 6(2)(c) and Seventh Schedule; PMLTFPF Regulations regs 7, 16

  2. الجمارك

    Apply for a UNSC-sanctions permit at least 3 working days before shipment

    من
    Declaring agent (TradeNet)
    يُصدر
    TradeNet permit for goods to/from a UNSC-sanctioned country
    إرشاد رسمي

    الأساس القانوني: RIER, regs 5A, 6(1)(b)

    ملاحظة الباحث: [unconfirmed] the 3-working-day lead time is Customs guidance, not in the RIER text.

  3. الجمارك

    Obtain the TradeNet export permit before the cargo is lodged with the air cargo handler

    من
    Declaring agent (TradeNet)
    مع
    Singapore Customs
    يتطلب
    Singapore seller's export commercial invoice; Outbound bar list
    يُصدر
    TradeNet export (Out) permit
    نص القانون

    الأساس القانوني: RIER, reg 3(1)(b), (3)

  4. الجمارك

    Where the buyer or the importing country asks for it, obtain an ordinary (non-preferential) certificate of origin from Singapore Customs or an authorised chamber, or issue one on the exporter's own account; the origin stated is the country where the bars were produced (refined), not Singapore, unless they were substantially transformed in Singapore

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    مع
    Singapore Customs
    يتطلب
    Singapore seller's export commercial invoice; Outbound bar list
    نص القانون

    الأساس القانوني: Regulation of Imports and Exports Regulations Part III, regs 23, 24, 24A; Fifth Schedule

    ملاحظة الباحث: [inferred] that refined bars re-exported from Singapore carry the origin of the refining country follows from Circular 06/2025 (wholly obtained or substantially transformed); no gold-specific ruling was found.

  5. الضرائب

    Invoice the foreign buyer as a zero-rated export and keep the export permit and shipping documents as evidence

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    يُصدر
    Singapore seller's export commercial invoice
    نص القانون

    الأساس القانوني: GST Act 1993 s.21(1)-(2); IRAS IPM e-Tax Guide para 5.2

  6. النقل

    Collect the bars from the vault, lodge them at Changi and fly them out under the AWB

    من
    Secure logistics carrier
    يتطلب
    TradeNet export (Out) permit
    يُصدر
    Outbound air waybill
    إرشاد رسمي

Refining in Singapore

ينطبق عندما: Singapore refiner turns doré or scrap into kilobars, small bars or 400oz bars

  1. الفحص

    Weigh in the lots and record gross weight per lot against the supplier's packing list

    من
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    يتطلب
    Refining Agreement (fee schedule, assay/settlement formula)
    يُصدر
    Refinery weigh-in record
    ممارسة السوق
  2. الفحص

    Melt, sample and assay; issue the outturn statement with fine gold content

    من
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    يتطلب
    Refinery weigh-in record
    يُصدر
    Refiner outturn statement (weigh-in, assay, fine gold credited)
    ممارسة السوق
  3. التكرير

    Refine to 999.9 and cast kilobars/small bars (or 995+ 400oz bars), stamp with the refiner's hallmark, serial, fineness and weight

    من
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    يتطلب
    Refiner outturn statement (weigh-in, assay, fine gold credited)
    يُصدر
    Singapore refiner's bar list / product certificate (serial, fine weight, fineness, hallmark)
    ممارسة السوق
  4. الدفع

    Settle with the supplier: credit fine gold to its metal account or buy the gold (first sale of newly refined IPM is exempt); issue debit/credit note between provisional and final assay; charge refining fee (9% GST if supplied locally, zero-rated if to an overseas customer)

    من
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    مع
    Foreign supplier (refiner, bank or trader abroad)
    يتطلب
    Refiner outturn statement (weigh-in, assay, fine gold credited); Refining Agreement (fee schedule, assay/settlement formula)
    يُصدر
    Allocated or unallocated metal account statement; Debit/credit note (provisional vs final assay reconciliation); Invoice for an exempt supply of IPM
    إرشاد رسمي

    الأساس القانوني: GST Act 1993 Fourth Schedule Part 1 para 1A; GST (General) Regulations reg 46A; IRAS ARCS e-Tax Guide paras 4.7, 4.21

  5. الإبلاغ

    Account for ARCS goods: track material from import through refining to customer; report imports under the scheme (Box 9), exempt IPM sales (Box 3) and zero-rated exports (Box 2) in the GST return

    من
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    يُصدر
    GST return (GST F5) reporting IPM exempt supplies, zero-rated exports and imports under ARCS (Box 9)
    إرشاد رسمي

    الأساس القانوني: IRAS ARCS e-Tax Guide paras 5.3, 8.2-8.11, App. 1

Periodic obligations of dealers, refiners and ARCS persons

ينطبق عندما: Standing obligations of any Singapore gold business

  1. الإبلاغ

    Submit the six-monthly business records (products, origin countries of products, activities, transaction statistics, IPPC description, CDD/ECDD counts) to the Registrar through myPal, and notify the Registrar of changes of particulars within 14 days and of new or closed places of business at least 14 days ahead

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    مع
    Registrar of Regulated Dealers (MinLaw ACD)
    يتطلب
    Certificate of registration as a regulated dealer (PSPM Act)
    يُصدر
    Semi-annual return to the Registrar (January and July)
    نص القانون

    الأساس القانوني: PMLTFPF Regulations 2019, reg 13(3)(f), (5); regs 20-21

  2. الضرائب

    Self-assess continued ARCS eligibility and tell IRAS within 30 days of ceasing to qualify; file GST returns

    من
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    مع
    IRAS (Comptroller of GST)
    يُصدر
    GST return (GST F5) reporting IPM exempt supplies, zero-rated exports and imports under ARCS (Box 9)
    نص القانون

    الأساس القانوني: GST (General) Regulations, reg 46A(7)(b)

Sale or purchase of gold in Singapore

ينطبق عندما: Bars are sold to or bought from a customer or bank in Singapore (loco Singapore)

  1. العناية الواجبة

    Apply enhanced CDD (senior-management approval, source of wealth and funds, enhanced monitoring) for PEPs, FATF-listed jurisdictions, Registrar-notified persons or high-risk customers; apply the A.C.T. anti-scam protocol on gold bar purchases above S$20,000

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    يتطلب
    CDD record (customer and beneficial-owner identification and verification)
    يُصدر
    Enhanced CDD file with senior-management approval and source-of-wealth/source-of-funds evidence
    نص القانون

    الأساس القانوني: PMLTFPF Regulations 2019 reg 7; Code of Practice (2026) under PSPM Act s.35(1)

  2. الدفع

    Sell the IPM without GST and issue an invoice for the exempt supply; transfer title by delivery or book transfer in the vault

    من
    Registered bullion dealer / trader (PSPM registered dealer)
    مع
    Buyer or seller counterparty in Singapore (investor, jeweller, corporate)
    يتطلب
    CDD record (customer and beneficial-owner identification and verification)
    يُصدر
    Invoice for an exempt supply of IPM; Allocated or unallocated metal account statement
    نص القانون

    الأساس القانوني: GST Act 1993; GST (General) Regulations, Fourth Schedule Part 1 para 1A; reg 13A

  3. الدفع

    Settle wholesale loco Singapore trades between banks and dealers by metal account transfer; SGX is to operate an OTC gold clearing system for loco Singapore by end-2026, with interbank trading building up from 2027 (six bullion banks signing as clearing members)

    من
    Bullion bank (MAS-licensed bank)
    مع
    Singapore Exchange (planned OTC gold clearing system)
    يُصدر
    Loco Singapore settlement / account transfer confirmation
    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [not-read] the SGX clearing rulebook is not published in the texts held; timing from the MAS speech of 15 Jun 2026.

التراخيص والتسجيلات

  • ARCS Approved Refiner status

    IRAS approval letter; TradeNet place-of-receipt code ARCS

    يحمله
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    تصدره
    IRAS (Comptroller of GST)
    مدة الصلاحية
    For such period as the Comptroller determines (reg 46A(6)); IRAS: valid while the conditions are met. Notify the Comptroller within 30 days of failing a requirement (reg 46A(7)(b)).
    نص القانون

    الأساس القانوني: GST Act s.37B; GST (General) Regulations reg 46A, reg 46A(1), (7)

    ملاحظة الباحث: [unconfirmed] the >50% (refiners) and >95% (mints) supply thresholds are in the ARCS e-Tax Guide para 5.2, which states that paras 5.2-5.6 have the force of law; reg 46A(1)(b) itself says "substantial supplies" as the Comptroller determines.

  • LBMA Good Delivery listing (or Enterprise Singapore endorsement as an intending listee)

    Listing on LBMA Good Delivery List; endorsement letter

    يحمله
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    تصدره
    LBMA (endorsement: Enterprise Singapore)
    مدة الصلاحية
    Ongoing subject to LBMA proactive monitoring
    نص القانونغير مسجَّل

    الأساس القانوني: GST Act 1993, Fourth Schedule, Part 3 para 2(a)

  • Registered dealer (Class B) - buying precious metal for sale

    يحمله
    Scrap/material consolidator (ARCS Approved Consolidator)
    تصدره
    Registrar of Regulated Dealers
    مدة الصلاحية
    Annual per the ACD Renewal page ("To be renewed annually"); the Regulations allow the Registrar to register for one year or 2 or 3 years.
    نص القانون

    الأساس القانوني: PSPM Act, "regulated dealing" (purchasing for resale) and the registration duty (sections in refs)

  • Registered dealer (Class B) - refiner manufacturing and selling precious metal

    يحمله
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    تصدره
    Registrar of Regulated Dealers
    مدة الصلاحية
    Annual per the ACD Renewal page ("To be renewed annually"); the Regulations allow the Registrar to register for one year or 2 or 3 years.
    الرسم
    S$120 application fee (first registration; no application fee on renewal with effect from 10 April 2021) + S$350 per year of registration per permitted place of business
    نص القانون

    الأساس القانوني: PSPM Act, "regulated dealing" (manufacturing; importing or possessing for sale; selling) and the registration duty (sections in refs)

  • Zero-GST warehouse licence (Type I, II or III); Customs written approval to store listed goods (incl. gold)

    يحمله
    Vault operator / precious-metals custodian (incl. in the Changi FTZ Freeport)
    تصدره
    Singapore Customs
    مدة الصلاحية
    Annual licence
    الرسم
    Annual licence fee by average stock value: S$1,390 / S$3,480 / S$5,570 (periods from 1 Jan 2025)
    إرشاد رسميغير مسجَّل

    الأساس القانوني: GST Act 1993 s.37(5)(b); GST (General) Regulations 1993 Part 14 regs 94-103; Singapore Customs Zero-GST Warehouse Scheme, reg 94

    ملاحظة الباحث: [summary] the licence types, listed-goods approval, TradeFIRST band and fees are Customs scheme conditions (ZGS Handbook and pages), not in the regulations; regs 95-103 read only for their headings.

  • ARCS Approved Consolidator status

    يحمله
    Scrap/material consolidator (ARCS Approved Consolidator)
    تصدره
    IRAS (Comptroller of GST)
    مدة الصلاحية
    Open-ended while conditions are met
    نص القانون

    الأساس القانوني: GST (General) Regulations, reg 46A(2)

  • Registered declaring agent

    يحمله
    Declaring agent (TradeNet)
    تصدره
    Singapore Customs
    مدة الصلاحية
    Ongoing
    نص القانون

    الأساس القانوني: RIER Part IVA, regs 35A-35I

  • GST registration

    يحمله
    Refinery in Singapore (LBMA Good Delivery listed; ARCS Approved Refiner)
    تصدره
    IRAS
    مدة الصلاحية
    Ongoing
    إرشاد رسمي

    الأساس القانوني: GST Act 1993

  • Financial institution status (grounds the PSPM registration exemption, Exempt Persons Order para 3)

    يحمله
    Bullion bank (MAS-licensed bank)
    تصدره
    Monetary Authority of Singapore
    مدة الصلاحية
    Ongoing
    نص القانون

  • Registered dealer, Class A (every item under S$2,000)

    يحمله
    Registered bullion dealer / trader (PSPM registered dealer)
    تصدره
    Registrar of Regulated Dealers (MinLaw ACD)
    مدة الصلاحية
    Annual
    الرسم
    S$120 application + S$250 per year per place of business (reg 18(1)(a)(i))
    نص القانون

    الأساس القانوني: PMLTFPF Regulations 2019, reg 18(1)(a)(i)

  • Registered dealer, Class B (may deal in items of any value)

    Certificate of registration; entry on the public List of Registered Dealers

    يحمله
    Registered bullion dealer / trader (PSPM registered dealer)
    تصدره
    Registrar of Regulated Dealers (MinLaw ACD) via GoBusiness
    مدة الصلاحية
    The Registrar may register for one year or 2 or 3 years; the ACD Renewal page says "To be renewed annually". A renewal application should be submitted when the registration is expiring in the next 3 months; an expired registration cannot be renewed (a new application is needed).
    الرسم
    S$120 application fee for registration; no application fee on renewal with effect from 10 April 2021 (ACD Renewal page). Registration fee S$350 per year of registration per permitted place of business (registration not subject to the condition that every item sold be less than S$2,000 a piece; with that condition, Class A, S$250).
    نص القانون

    الأساس القانوني: PSPM Act; PMLTFPF Regulations; Exempt Persons Order (sections in refs)

  • SONAR account (CorpPass) for filing CTRs and STRs

    يحمله
    Registered bullion dealer / trader (PSPM registered dealer)
    تصدره
    STRO
    مدة الصلاحية
    Ongoing
    إرشاد رسميغير مسجَّل

    الأساس القانوني: PMLTFPF Regulations 2019, reg 12(1)

  • Customs account (UEN activated for TradeNet) and appointed declaring agent

    يحمله
    Registered bullion dealer / trader (PSPM registered dealer)
    تصدره
    Singapore Customs
    مدة الصلاحية
    Ongoing
    نص القانون

    الأساس القانوني: RIER Part IVA, reg 35B(2)

الضرائب والرسوم

  • Customs duty on gold

    All gold (HS 7108 etc.); only liquor, tobacco, motor vehicles and petroleum products are dutiable

    المعدل
    None
    تحصّله
    Singapore Customs
    إرشاد رسميغير مسجَّل

  • Import GST suspension under ARCS

    Materials imported by Approved Refiners/Consolidators for refining into IPM; supplies between ARCS persons (except refining services)

    المعدل
    Suspended
    نص القانون

    الأساس القانوني: GST (General) Regulations, reg 46A(8), (12)

  • GST on exports of gold

    Export of IPM and non-IPM gold with export documentation

    المعدل
    0% (zero-rated)
    نص القانون

    الأساس القانوني: GST Act 1993, s.21(1)-(2)

  • Import GST - IPM exemption

    Gold bars, ingots, wafers of 99.5%+ from current/former LBMA GD refiners (or ESG-endorsed), with hallmark; prescribed coins; not decorative/collector bars

    المعدل
    Exempt
    تحصّله
    Singapore Customs for IRAS
    نص القانونغير مسجَّل

    الأساس القانوني: GST Act 1993, s.8(4), s.22(1A); Fourth Schedule Part 2 paras 1(a), 1A; Part 3 para 2

  • GST on non-IPM gold

    Import and supply of doré, scrap, jewellery, non-qualifying bars (e.g. from non-LBMA refiners, decorative)

    المعدل
    9%
    الوعاء
    Import value (CIF plus charges) or supply price
    يدفعه
    Importer / supplier
    تحصّله
    Singapore Customs (imports) / IRAS
    نص القانونغير مسجَّل

    الأساس القانوني: GST Act 1993, s.16(cb)

  • GST on non-IPM gold (2023 rate)

    Import and supply of doré, scrap, jewellery, non-qualifying bars

    المعدل
    8%
    نص القانون

    الأساس القانوني: GST Act 1993, s.16(ca)

  • GST on refining services

    Refining/toll-refining fees

    المعدل
    9% local; zero-rated to overseas customers
    إرشاد رسمي

  • GST on local supply of IPM

    Sale of qualifying IPM in Singapore

    المعدل
    Exempt
    نص القانون

    الأساس القانوني: GST Act 1993, s.22(1); Fourth Schedule Part 1 para 1A

  • Regulated dealer registration fees

    المعدل
    S$120 application fee (not on renewal since 10 Apr 2021); S$250 (Class A) or S$350 (Class B) per year per place of business
    يدفعه
    Dealer
    تحصّله
    MinLaw ACD
    نص القانون

    الأساس القانوني: PMLTFPF Regulations 2019, regs 17-18

الضوابط

  • CDD before any designated transaction (sale for cash or cash equivalent above S$20,000, single or same-day aggregate; purchase by a secondhand-goods dealer from a non-dealer for cash above S$20,000; token redemptions for cash above S$20,000), on suspicion of ML/TF/PF, or on doubts about earlier CDD; and also before a sale paid in non-jewellery gold or digital payment tokens above S$20,000 (a prescribed circumstance, not a designated transaction). If CDD cannot be completed the dealer must decline or terminate the transaction and decide whether to file an STR.

    النوع
    مكافحة غسل الأموال
    الحد
    S$20,000
    نص القانون

    الأساس القانوني: PSPM Act; PMLTFPF Regulations (sections in refs)

  • Anyone moving physical currency or bearer negotiable instruments above the prescribed amount (S$20,000, CMR Regulations reg 2A) into or out of Singapore must report it: travellers on Form NP 727 within 72 hours before immigration clearance; senders and commercial carriers of cash by post or courier on Form NP 728 no later than one business day (two if the report goes by post) before the cash is irrevocably committed (regs 3, 4). Recipients of such cash from abroad above S$20,000 (reg 4A) report on Form NP 728 (reg 5) within 5 business days (CDSA s.62). "Cash" in Part 6A means physical currency and bearer negotiable instruments only; gold and precious metals are not covered.

    النوع
    الإقرار عبر الحدود
    الحد
    S$20,000
    نص القانون

    الأساس القانوني: CDSA 1992 Part 6A; CDSA (Cross Border Movements of Physical Currency and Bearer Negotiable Instruments) Regulations 2007, CDSA ss.59-62; regs 2A, 3, 4, 4A, 5

  • Anyone carrying on a business of manufacturing, importing or possessing for sale, selling or offering for sale, or buying for resale any precious metal (gold, silver, platinum group metals, and alloys with at least 2% in weight of them, in manufactured or unmanufactured state), precious stone or precious product, or selling or redeeming asset-backed tokens, or acting as an intermediary for such dealing, must be a registered dealer. Not required: pawnbrokers (excluded from the definition), financial institutions, and foreign dealers carrying on business in Singapore for not more than a total of 90 days in a year.

    النوع
    مكافحة غسل الأموال
    الحد
    No value floor for bullion; unregistered dealing: fine up to S$75,000 or imprisonment up to 3 years or both, plus up to S$7,500 for every day of a continuing offence
    سارٍ من
    2019-04-10
    نص القانون

    الأساس القانوني: PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs)

  • Gold may not be imported, transhipped or brought in transit from the DPRK (Seventh Schedule, prohibited imports item (9)), nor exported, transhipped or brought in transit to the DPRK (luxury items, prohibited exports item (5)(k) "gold, silver and platinum"); any goods for trade with a person in the DPRK are prohibited; every consignment from or to the DPRK needs a permit (reg 5A).

    النوع
    العقوبات
    نص القانون

    الأساس القانوني: Regulation of Imports and Exports Regulations, regs 5A, 6(1)(b), 6(2)(c); Seventh Schedule item 2 (DPRK)

    ملاحظة الباحث: [layout] the Seventh Schedule is printed in two columns; the two gold entries were checked on the PDF page images (pp.53, 55).

  • GST-exempt status depends on the bar: gold of at least 99.5% purity in bar, ingot or wafer form, refined by a refiner who is or was on the LBMA Good Delivery list (or an Enterprise Singapore-endorsed intending refiner — none endorsed on 28 Sep 2026), bearing a mark internationally accepted as guaranteeing quality, and not a decorative or collector's bar. Non-qualifying bars bear 9% GST, which in practice keeps non-LBMA bars out of the investment market.

    النوع
    معيار السبائك
    سارٍ من
    2012-10-01
    نص القانون

    الأساس القانوني: GST Act 1993, Fourth Schedule, Part 2 paras 1(a), 1A; Part 3 para 2

  • No Singapore statute requires importers, dealers or refiners to verify mine origin or apply OECD/CAHRA due diligence: the PSPM Act and Regulations impose customer (not supplier-origin) due diligence, the GST investment-precious-metal exemption turns on form, purity, a refiner on the LBMA Good Delivery list (or an Enterprise Singapore-endorsed applicant) and an internationally accepted quality mark, and customs IPM permits record the refiner who produced the bar. The Registrar's Guidelines list a supplier or introducer who is evasive about the source of its gold supply as a red flag. Responsible sourcing rests on the refiners' LBMA Good Delivery listing, which the IPM definition indirectly requires.

    النوع
    العناية الواجبة في مناطق النزاع
    نص القانونغير مسجَّل

    ملاحظة الباحث: [inferred] absence finding: the PSPM Act and Regulations, the GST Act IPM provisions and the Singapore Customs IPM import page were read and contain no mine-origin or OECD due-diligence duty.

  • Singapore's Russia measures ban the export, transhipment and transit to Russia of military goods and of dual-use goods in Categories 3 (electronics), 4 (computers) and 5 (telecommunications and information security) of the Strategic Goods (Control) Order 2021 as in force on 16 Mar 2022 (RIER reg 6(2B), Eighth Schedule). MAS Notice SNR-N01 bars every MAS-regulated financial institution (banks, payment service providers, exchanges) from dealing with or paying the Designated Banks (VTB, Vnesheconombank, Promsvyazbank, Bank Rossiya and entities they own or control) and requires their assets to be frozen, so gold paid through or to those banks cannot be settled through Singapore financial institutions. No provision bans Russian gold as such: the RIER country lists do not cover gold from or to Russia, the MAS notice does not name gold, and Singapore Customs states that Singapore does not enforce unilateral sanctions of other countries.

    النوع
    العقوبات
    سارٍ من
    2022-03-16
    نص القانون

    الأساس القانوني: Regulation of Imports and Exports Regulations, reg 6(2B); Eighth Schedule

    ملاحظة الباحث: [inferred] the absence of a Russian-gold ban is read from the RIER (whole text), MAS Notice SNR-N01 (whole text) and the Customs statement.

  • Goods to or from UNSC-sanctioned countries need a TradeNet permit applied for at least 3 working days before shipment. Iran lists cover nuclear, arms and S/2015/546 items, not gold.

    النوع
    العقوبات
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Regulation of Imports and Exports Regulations, regs 5A, 6(1)(b), 6(2)(c)

    ملاحظة الباحث: [unconfirmed] the 3-working-day lead time and the permit requirement for Iran are Singapore Customs guidance; the RIER text states the DPRK permit (reg 5A) but no lead time.

  • Zero-GST warehouse licensees may store "listed goods" (incl. HS 7108 gold, silver, platinum and precious stones) only with Singapore Customs' written approval, at least a Type II licence, and records of the persons controlling and beneficially owning the goods, screened and kept up to date (since 1 Jan 2018).

    النوع
    مكافحة غسل الأموال
    سارٍ من
    2018-01-01
    إرشاد رسميغير مسجَّل

  • Cash transaction report on Form NP 784 to a Suspicious Transaction Reporting Officer for every designated transaction, not later than 15 business days after the date the transaction is entered into; a copy goes to the Registrar at the time of submission or immediately after (e-filing through SONAR forwards it to ACD automatically); the dealer keeps a copy for 5 years after submission. Submitting an incomplete or inaccurate CTR without reasonable excuse is an offence; failing any CTR duty: fine up to S$20,000 or imprisonment up to 2 years or both.

    النوع
    حد النقد
    الحد
    Cash or cash equivalent exceeding S$20,000 (payments in gold other than jewellery, or in digital payment tokens, are prescribed circumstances for CDD, not designated transactions, and need no CTR)
    نص القانون

    الأساس القانوني: PSPM Act; PMLTFPF Regulations (sections in refs)

    ملاحظة الباحث: [conflict] the ACD Compliance Toolkit (footnote to the CDD row) counts gold/DPT payments as designated transactions; the Act and Regulations do not (sg.div-designated-transaction-definition).

  • Enhanced CDD (senior-management approval, income, source of wealth and funds, enhanced monitoring) where the customer, principal or beneficial owner is a PEP or family/associate, resides in or originates from a FATF call-for-action jurisdiction (DPRK, Iran countermeasures; Myanmar enhanced due diligence, per the Registrar's notice of 24 Jun 2026), is notified by the Registrar, or presents high risk; the 22 jurisdictions under FATF increased monitoring (June 2026 list: Bosnia and Herzegovina and Iraq added, Algeria and Namibia removed) must be considered as high-risk factors.

    النوع
    مكافحة غسل الأموال
    سارٍ من
    2026-06-24
    نص القانون

    الأساس القانوني: PMLTFPF Regulations 2019, reg 7(2)(a)(ii), (3), (4)

  • IPM imports need an In-Non-Payment (GST relief) permit: air freight above S$400 CIF (non-controlled air imports up to S$400 need no permit, RIER reg 3(2A)), all sea and land freight, all commercial hand-carry, and personal hand-carry above 0.5 kg; parcel post needs no permit (reg 3(2)(b)).

    النوع
    قيود الاستيراد
    الحد
    S$400 CIF (air); 0.5 kg (personal hand-carry)
    إرشاد رسميغير مسجَّل

    الأساس القانوني: Regulation of Imports and Exports Regulations, reg 3(1), (2)(b), (2A)

    ملاحظة الباحث: [unconfirmed] the 0.5 kg personal hand-carry threshold and the permit for all commercial hand-carry are Singapore Customs rules; no provision stating them was found in the RIER.

  • Code of Practice issued by the Registrar of Regulated Dealers under the PSPM Act codes-of-practice power (issued 2 April 2026): dealers apply the A.C.T. framework (Add immediate intervention, Check the customer's behaviour against anti-scam information, Tell the customer to call the ScamShield Helpline) on purchases of more than S$20,000, single or several that together exceed S$20,000 on the same day or over a few days, regardless of payment mode; online sales above S$20,000 require in-person collection; red flags lead to enhanced CDD, escalation to senior management, a police call if the customer persists despite warnings, and an STR. The Code has no legislative effect, but failure to comply may be relied on in proceedings as tending to establish or negate liability.

    النوع
    مكافحة غسل الأموال
    الحد
    S$20,000
    سارٍ من
    2026-04-02
    إرشاد رسمي

    الأساس القانوني: PSPM Act, codes of practice power (section in refs)

  • STR to a Suspicious Transaction Reporting Officer as soon as reasonably practicable on knowledge or reasonable grounds to suspect (CDSA), or the TSOFA disclosure where it applies, with a copy to the Registrar at the time of disclosure or immediately after (PSPM Act); records of every designated transaction and every other transaction needing CDD, the CDD information and each supporting document, kept 5 years; documented risk assessment, senior-management-approved internal policies, procedures and controls (IPPC) including a compliance officer and employee screening, an ongoing staff training programme, and an independent audit function where the dealer carries out designated transactions; a record for each period of 6 months submitted to the Registrar through the Ministry of Law electronic system. The Registrar's Guidelines expect STRs no longer than 5 business days after suspicion and sanctions cases within one business day.

    النوع
    مكافحة غسل الأموال
    نص القانون

    الأساس القانوني: CDSA; PSPM Act; PMLTFPF Regulations (sections in refs)

    ملاحظة الباحث: [unconfirmed] the 5-business-day and one-business-day STR timelines are the Registrar's Guidelines (STR paragraph), not a statutory time limit.

  • Before dealing, dealers must assess whether the customer, principal or beneficial owner is a terrorist or terrorist entity (TSOFA), a designated person under UN Act regulations, or a Registrar-notified person; if suspected they must decline or terminate the transaction, report to the police and copy the report to the Registrar (reg 16). Anyone holding terrorist property must inform the police immediately (TSOFA s.8). The Guidelines add freezing within 24 hours and screening through MHA, MAS lists and myPal.

    النوع
    العقوبات
    نص القانون

    الأساس القانوني: PMLTFPF Regulations 2019 reg 16; TSOFA s.8

تدفقات التجارة

  • Removal of GST on investment gold from 1 Oct 2012 multiplied imports; 2022 was a record import year.

    الأرقام: Imports US$1.98bn (2012) to US$16.7bn (2013); 319 t imported in 2022 (+25.2% y/y)

    ممارسة السوق

  • HS 7108 trade 2023: imports mainly from Switzerland, Japan, Australia, Thailand and the UAE; exports mainly to China, Malaysia, Hong Kong, Thailand and Indonesia.

    الأرقام: 2023 exports US$12.56bn (China 37%, Malaysia 13.1%, Hong Kong 11%, Thailand 9.3%, Indonesia 7.3%); imports US$12.56bn (Switzerland 29%, Japan 16.2%, Australia 14.8%, Thailand 8.0%, UAE 6.1%); 2022 exports US$15.52bn, imports US$17.72bn

    مصدر ثانوي

    ملاحظة الباحث: Aggregator based on UN Comtrade; not checked against Singapore Department of Statistics.

  • Gold exports around US$18bn in 2025, 10th globally; commercial vault capacity above 2,000 t.

    الأرقام: ~US$18bn (2025)

    مصدر ثانوي

  • Business turnover reported by Singapore's precious stones and metals dealers in 2024, about two-thirds of it precious-metals commodity trades conducted mostly outside Singapore.

    الأرقام: S$185.5 bn turnover (2024); ~64% precious-metals commodity trades; 2,024 PSMDs at 31 Dec 2024

    معيار

  • Singapore refining takes regional mine doré and scrap (Southeast Asia) and produces kilobars for Asian demand; Metalor's plant has 150-200 t/yr capacity (2017).

    الأرقام: 150-200 t/yr capacity (Metalor, 2017)

    ممارسة السوق

حيث تخالف الممارسة القانون

ما تُظهر المصادر الموثوقة حدوثه دون أن ينص عليه القانون.

  • [conflict] The IRAS ARCS e-Tax Guide (12th ed., 30 Jan 2026) and the IPM e-Tax Guide (20th ed.) cite reg 46A(16) for the approved refiner's full input-tax recovery, and reg 46A(10), (11)(a)-(b), (12), (13) for other ARCS rules; in the GST (General) Regulations as in force on 21 Sep 2026 these rules are reg 46A(17), (11), (12)(a)-(b), (13), (14). The substance matches; only the paragraph numbers differ. The model cites the Regulations' numbering.

    نص القانون

  • In September 2026 the Registrar cancelled the registration of Singapore Precious Metals Exchange Pte Ltd (11 Sep 2026: serious breaches in risk assessment and management, CDD and ongoing monitoring; "not in the public interest") and suspended five Puregold.sg/Goldpay.sg entities for up to six months (14 Sep 2026: deficiencies in CDD, ECDD and risk management, and "certain business arrangements"). Registered bullion retailers and vault-programme operators have fallen short of the CDD rules in practice.

    الأرقام: 1 cancellation (11 Sep 2026), 5 suspensions (14 Sep 2026)

    إرشاد رسمي

  • [conflict] The ACD Compliance Toolkit for PSMD (footnote to the CDD row) defines a "designated transaction" to include sales paid in non-jewellery gold or digital payment tokens above S$20,000. In the PSPM Act and the PMLTFPF Regulations designated transactions are cash or cash-equivalent transactions only; gold and DPT payments are "prescribed circumstances" for CDD under the Regulations, and the CTR duty attaches to designated transactions only. The Guidelines Version 5.1 (definitions table; CTR paragraph) follow the Act. The model follows the Act and Regulations: gold/DPT payments trigger CDD but no CTR. Affects sg.ctl-ctr, sg.gold.ctl-cdd-designated and the dealer steps that classify the deal and file the CTR.

    نص القانون

  • FATF's 2026 evaluation rates the precious stones and metals dealer sector medium-high for money laundering in Singapore's national risk assessment and finds its risk understanding "less granular but improving"; MinLaw examinations 2020-2024 found 760 breaches among dealers. Most of the sector's turnover is precious-metals commodity trades conducted outside Singapore.

    الأرقام: 2,024 PSMDs at 31 Dec 2024; 2024 turnover S$185.5 bn, about 64% commodity trades in precious metals, mostly outside Singapore; 1,125 examinations of 1,967 PSMDs in 2020-2024; 206 high-risk and 579 medium-high-risk PSMDs (Table 4.2)

    معيار

  • Import law checks only the bar's refiner, purity and hallmark for the GST exemption, not the mine origin; origin checks happen privately at LBMA refiners. Metal re-refined elsewhere reaches Singapore under the second refiner's name.

    إرشاد رسميغير مسجَّل

    ملاحظة الباحث: [inferred] structural inference from the permit fields and the statutory IPM definition; no case study read.

  • The PMLTFPF Regulations allow registration for one, two or three years (reg 19) and fees are computed per year of registration (reg 18); the Registrar's published practice is annual registration ("To be renewed annually").

    إرشاد رسمي

ما لم نتمكن من الحصول عليه

المستندات التي احتاجها البحث ولم يحصل عليها، وأين قد تكون، ولماذا.

  • Terms of the SGX OTC gold clearing system (rulebook) and of the MAS central bank gold vaulting service; the MAS speech and media release (held) announce them but give no terms.

    المستند الناقص
    SGX OTC gold clearing rules; MAS terms for central bank gold vaulting
    أين قد يكون
    https://www.sgx.com ; https://www.mas.gov.sg
    سبب عدم الحصول عليه
    Not published as of 28 Sep 2026 in any source found; the SGX product page returned no content in r1
    يؤثر في
    sg.st-20sg.st-31

المسارات عبر سنغافورة

أزواج الدول

المصادر

كل مصدر يستشهد به بحث هذه الدولة، مع مقدار ما قُرئ منه وكيف.