Circular No: 13/2021 — Advisory: Importers/Exporters to be Declared in Permit Applications
النص بتاريخ 2026-09-28
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.
عن هذا القانون
- النوع
- تعميم
- الرقم
- Circular No. 13/2021
- الجهة المصدرة
- Singapore Customs
- الدولة
- سنغافورة
أين تقرؤه
النص
نص القانون نفسه، مادةً مادة، كما هو محفوظ. لكل مادة رابطها.
12 Nov 2021 Traders and Declaring Agents Dear Sir/Madam ADVISORY: IMPORTERS/EXPORTERS TO BE DECLARED IN PERMIT APPLICATIONS Singapore Customs is aware of a number of cases involving improper declarations of the “importer” and “exporter” in permit applications made under the Regulation of Imports and Exports Regulations (“RIER”) and/or the Customs Act (“CA”).
2 A declaring agent which did not have valid security lodged with Singapore Customs to make permit applications had entered into a commercial arrangement with another declaring agent (“the declared party”) to use the latter’s security and Unique Entity Number (“UEN”) to make permit applications. The declared party was declared as the “importer” or “exporter” in the permit applications, and its UEN was likewise declared in the applications even though it had no interest in the goods, no involvement in the movement thereof, and no relationship with the actual traders.
3 The declared party in the above circumstances is clearly not an importer or exporter for the purposes of permit applications made under the RIER/CA. It should accordingly not be declared as such, nor should it have allowed its UEN to be declared in this connection. Declaring agents should also bear in mind that they act for a principal (namely, the trader) when making permit applications and it can therefore amount to giving false or misleading information to declare some other party as the “importer” or “exporter”.
4 Please be reminded that you are responsible for ensuring that all the information furnished when applying for permits is true and correct. You may be liable for an offence if false or misleading information is provided, and your registration under the RIER/Customs Regulations may also be suspended/revoked. Page 1 of 2 55 Newton Road #06-02, Revenue House, Singapore 307987 Tel: (65) 6355 2000 E-mail: customs_documentation@customs.gov.sg Website: www.customs.gov.sg <!-- page break -->
5 We seek your cooperation to comply with all relevant legal requirements and the Terms and Conditions for Declaring Entities and Declaring Agents available on the Singapore Customs’ website at www.customs.gov.sg: a) Home > Registration Services > Activate/Update/Terminate Customs Account > Terms and Conditions for Declaring Entities; and b) Home > Registration Services > Apply/Update/Renew/Terminate Declarant Agent (DA) Account and Declarant > Terms and Conditions for DAs
6 Customs Circular No. 12/2013 dated 07 October 2013 is rescinded. Yours faithfully Ivy Chong Head Procedures & Systems Branch for Director-General of Customs Singapore Customs (This is a computer-generated circular. No signature is required.) We hope that this circular has been written in a way that is clear to you. If not, please let us have suggestions on how to improve this circular at customs_documentation@customs.gov.sg. Page 2 of 2
55 Newton Road #06-02, Revenue House, Singapore 307987 Tel: (65) 6355 2000 E-mail: customs_documentation@customs.gov.sg Website: www.customs.gov.sg <!-- page break -->