Uzbekistan [individual carrying CBU bars] → Singapore → Switzerland (refine) · Bank onboarding, title transfer and settlement

货物起点

Doré bar - unstamped → 999.9 kilobar

• Profit tax with 50% rate on excess profitability (NMMC)

  15% on taxable profit up to 15% of revenue; 50% on profit in excess of 15% of revenue (2024 and 2025)

  二手资料金额未确认

  • PP-455 of 25.12.2024 (for 2025)

• Special rent tax on mineral extraction

  Minimum 25% of the taxable base

  二手资料金额未确认

  • Tax Code as amended by ZRU-741 of 29.12.2021, Arts 454-1 to 454-7

• Subsoil use tax on gold (royalty)

  7% (gold, silver, copper); from 1.1.2026 local councils may apply an increasing coefficient of up to 1.3 to subsoil use tax (non-metallic materials and cement limestone excepted) Extracted gold

  二手资料金额未确认

  • Tax Code, Chapter 64; rates in Art. 452

• Subsoil use tax on gold (historical rate)

  5% Gold, 2012

  二手资料金额未确认

  • Presidential Resolution PP-1675 of 30.12.2011, Appendix 14

• Prospector permits cannot be transferred to third parties and mercury use is prohibited.

  法律原文

  • Law ZRU-987, Art. 121

• Dealers in precious metals and stones, pawnshops and purchase points are reporting entities under Law 660-II, supervised by the Ministry of (Economy and) Finance; STRs go to the DCEC (FIU). Banks must identify clients for bar and gram-gold sales. Commodity-exchange members have their own internal co…

  标准

  • Law 660-II

• The CBU buys London Good Delivery standard gold; NMMC and AMMC refineries are described as LBMA-compliant and NMMC bars are 999.9.

  二手资料

  • LBMA Good Delivery Rules (market standard)

• The state, through the CBU, has a priority right to acquire refined gold: refiners must offer it to the CBU first and may sell elsewhere (exchange, jewellers, direct contracts) only if the CBU declines. This was an exclusive right until 2019.

  法律原文

  • Law on the Central Bank (ZRU-582) Art. 11; ZRU-710 Arts 9, 21

• Domestic precious-metal prices are tied to the LBMA AM fixing: exchange sales to jewellers carry 1-4% discounts linked to jobs created; jewellers' semi-finished sales use the London morning fixing times the CBU exchange rate; CBU bar prices are world price plus a CBU margin.

  法律原文

  • PP-452 p.2; ZRU-1059 Art. 4(3)

• Export of precious metals (HS 7106-7111, 7115) needs a licence decided by the Cabinet of Ministers; from 1.3.2024 an export permit for export-control objects. Exceptions: bars of gold extracted by individuals; refiners and jewellers under the customs-processing regime (from 1.2.2023); precious-metal…

  官方指引

  • UP-5215 of 03.11.2017; Cabinet Res. 959; UP-8 of 09.01.2024; PP-452 p.5(a)

• Individuals may export gold bars and CBU coins produced in Uzbekistan without quantity limit, with the certificate, filing a passenger customs declaration when the norms are exceeded. Gold jewellery up to 65 g (silver up to 200 g) needs no passenger declaration.

  Passenger norms; 65 g gold jewellery

  法律原文金额未确认

  • UP-6066 of 22.09.2020; PP-452 p.4

途经

• Customs duty on gold

  None All gold (HS 7108 etc.); only liquor, tobacco, motor vehicles and petroleum products are dutiable

  官方指引金额未确认

• Import GST suspension under ARCS

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

  法律原文

  • GST (General) Regulations, reg 46A(8), (12)

• GST on exports of gold

  0% (zero-rated) Export of IPM and non-IPM gold with export documentation

  法律原文金额未确认

  • GST Act 1993, s.21(1)-(2)

• Import GST - IPM exemption

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

  法律原文金额未确认

  • 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

  9% Import and supply of doré, scrap, jewellery, non-qualifying bars (e.g. from non-LBMA refiners, decorative)

  法律原文金额未确认

  • GST Act 1993, s.16(cb)

• GST on non-IPM gold (2023 rate)

  8% Import and supply of doré, scrap, jewellery, non-qualifying bars

  法律原文金额未确认

  • GST Act 1993, s.16(ca)

• GST on refining services

  9% local; zero-rated to overseas customers Refining/toll-refining fees

  官方指引金额未确认

• GST on local supply of IPM

  Exempt Sale of qualifying IPM in Singapore

  法律原文金额未确认

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

• Regulated dealer registration fees

  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

  法律原文金额未确认

  • PMLTFPF Regulations 2019, regs 17-18

• 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 f…

  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)

  法律原文

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.17(1)

    “A regulated dealer who enters into any designated transaction must submit to a Suspicious Transaction Reporting Officer, within the prescribed time, a cash transaction report relating to that transaction in the prescribed form and manner.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.17(1A)

    “A regulated dealer must not, without reasonable excuse, submit a cash transaction report under subsection (1) that is incomplete or inaccurate.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.17(2)

    “A regulated dealer must keep a copy of each cash transaction report submitted under subsection (1) for the prescribed period.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.17(3)

    “A regulated dealer must, at the time of submitting a cash transaction report under subsection (1) or immediately thereafter, submit a copy of the cash transaction report to the Registrar.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.17(4)

    “A regulated dealer who fails to comply with subsection (1), (1A), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.15 "designated transaction" (a)

    “a sale of any precious stone, precious metal, precious product or asset-backed token by a regulated dealer to a customer, for which cash or a cash equivalent exceeding the threshold amount is received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.15 "threshold amount"

    “"threshold amount" means $20,000 or its equivalent in value, or an amount prescribed in substitution.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PMLTFPF Regulations reg 4A(1)(a): gold payment is a prescribed circumstance for CDD (s.16(1)(d)), not a designated transaction

    “for which gold (except in the form of jewellery) the value of which exceeds the threshold amount is received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 4A(1)(c)

    “for which digital payment tokens the value of which exceeds the threshold amount are received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PMLTFPF Regulations reg 12(1)(a)

    “the prescribed form for a cash transaction report is Form NP 784 as set out at the website at https://www.police.gov.sg; and”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 12(1)(b)

    “the prescribed time for the submission of a cash transaction report is not later than 15 business days after the date on which the designated transaction is entered into.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 12(2)

    “For the purposes of section 17(2) of the Act, the period for which a copy of a cash transaction report must be kept is 5 years after the date of submission of the cash transaction report.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), STRO Cash Transaction Reporting page

    “When you e-file through SONAR, your CTR will automatically be forwarded to ACD on your behalf.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), ACD Compliance Toolkit, footnote 6 (conflicting definition)

    “The dealer sells or barters a precious stone, precious metal, precious product or asset-backed token and receives payment in cash or cash equivalent or gold (except in the form of jewellery) or digital payment tokens, where the value exceeds S$20,000 in total value.”

• 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 dilig…

  法律原文

  • 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)).

  S$400 CIF (air); 0.5 kg (personal hand-carry)

  官方指引金额未确认

  • Regulation of Imports and Exports Regulations, reg 3(1), (2)(b), (2A)

• 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 Helpl…

  S$20,000

  官方指引

  • PSPM Act, codes of practice power (section in refs), CoP para 1.1

    “This Code of Practice ("CoP") is issued by the Registrar of Regulated Dealers under section 35(1) of the Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019 ("PSPM Act").”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.1

    “PSMDs should apply the A.C.T. framework at paragraph 5.2 when encountering customers making purchases under the following circumstances, regardless of payment mode:”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.1(a)

    “Single transaction of more than S$20,000; or”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.1(b)

    “Multiple transactions below S$20,000 that collectively exceed S$20,000, whether conducted on the same day or over a few days.”

  • PSPM Act, codes of practice power (section in refs), CoP Annex B-2 item 7 (A.C.T.)

    “A - Add immediate intervention by asking the customer for reasons behind the purchase.”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.2 (C)

    “Check for the customer's”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.2 (T): call the ScamShield Helpline

    “Tell the customer that”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.3(a)

    “Conduct enhanced customer due diligence in accordance with the Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Regulations 2019;”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.3(e)

    “Escalate the matter to the supervisor or senior management and document the customer's behaviour and the basis for proceeding with the transaction;”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.3(f)

    “Call the police at 999 if the customer chooses to proceed with the purchase despite repeated warnings that red flags are present; and”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.3(g)

    “File a Suspicious Transaction Report ("STR").”

  • PSPM Act, codes of practice power (section in refs), CoP para 5.4

    “For online sales, in-person collection should be required for purchases above S$20,000.”

  • PSPM Act, codes of practice power (section in refs), ACD News: issuance of the CoP

    “2 April 2026 ## Issuance of Code of Practice on AML Measures for PSMDs to Combat Scam Related Money Laundering Cases”

  • PSPM Act, codes of practice power (section in refs), PSPM Act s.35(5)

    “Any code of practice, guideline or standard of performance has no legislative effect.”

  • PSPM Act, codes of practice power (section in refs), PSPM Act s.35(6)

    “Any failure by a regulated dealer to comply with any code of practice, guideline or standard of performance applicable to the regulated dealer does not of itself render the regulated dealer liable to criminal proceedings, but the failure may, in any proceedings (criminal or otherwise), be relied on by any party to those proceedings as tending to establish or negate any liability which is in question in those proceedings.”

  • PSPM Act, codes of practice power (section in refs), PSPM Act s.35(1)

    “The Registrar may issue, approve, amend or revoke one or more codes of practice, guidelines or standards of performance for all or any of the following purposes:”

• 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 tran…

  法律原文

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), CDSA s.45(1) (parsed into section a1-s-42 of this record)

    “Where a person knows or has reasonable grounds to suspect that any property -”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), CDSA s.45(1)

    “the person must disclose the knowledge or suspicion or the information or other matter on which that knowledge or suspicion is based to a Suspicious Transaction Reporting Officer as soon as is reasonably practicable after it comes to the person's attention.”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.21(1)

    “A regulated dealer must, if circumstances exist that require the regulated dealer to do so, make a disclosure under whichever of the following is applicable:”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.21(2)

    “A regulated dealer must, at the time of disclosing a matter under subsection (1) or immediately thereafter, submit a copy of the information so disclosed to the Registrar.”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.18(1)(a)

    “a record of every designated transaction (whether or not completed) and every other transaction for which the customer due diligence measures mentioned in section 16 must be performed, containing the prescribed information on that transaction;”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.18(1)(b)

    “a record of all information relating to a customer which is obtained through the customer due diligence measures performed under section 16;”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.18(1)(c)

    “a copy of each supporting document relied on in support of any information referred to in paragraph (b);”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.19(1)

    “A regulated dealer must, in relation to the regulated dealer's business of regulated dealing or business as an intermediary for regulated dealing, implement adequate programmes and measures to prevent money laundering, terrorism financing and the financing of proliferation of weapons of mass destruction.”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), PMLTFPF Regulations reg 13(1)

    “For the purposes of section 18(1) or (1A) of the Act, the period for which the documents and information in that section must be kept is 5 years after whichever of the following dates is applicable:”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 13(3)(f)

    “a record of the following information for each period of 6 months beginning on 1 January or 1 July of any year:”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 13(5)

    “the prescribed manner of making any record kept under paragraph (3)(f) available to the Registrar is by submitting the record to the Registrar through the electronic system of the Ministry of Law at https://acd.mlaw.gov.sg.”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 14(1)(b)(i)

    “document the risk assessments;”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 14(1)(c)

    “develop and implement internal policies, procedures and controls, which must be approved by its senior management, to manage and effectively mitigate the risks of money laundering, terrorism financing and proliferation financing identified by it or notified to it by the Registrar, including -”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 14(1)(c)(i)

    “making appropriate compliance management arrangements, including the appointment of a compliance officer; and”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 14(1)(c)(ii)

    “applying adequate screening procedures when hiring employees;”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 14(1)(e)

    “have an ongoing programme to train employees on the internal policies, procedures and controls in sub-paragraph (c); and”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), reg 14(2)

    “A regulated dealer that carries out one or more designated transactions must, in addition to the matters mentioned in paragraph (1), have an independent audit function to test the internal policies, procedures and controls in paragraph (1)(c).”

  • CDSA; PSPM Act; PMLTFPF Regulations (sections in refs), Guidelines v5.1 para 12.2.1

    “is required to submit an STR to STRO as soon as reasonably practicable upon the establishment of suspicion (i.e. no longer than 5 business days).”

• 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…

  法律原文

  • PMLTFPF Regulations 2019 reg 16; TSOFA s.8

• 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;…

  S$20,000

  法律原文

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.16(1)(a)

    “before entering into a designated transaction;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.16(1)(b)

    “where the regulated dealer has reason to suspect money laundering, terrorism financing or the financing of proliferation of weapons of mass destruction;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.16(1)(c)

    “where the regulated dealer has reason to doubt the veracity or adequacy of information obtained from earlier customer due diligence measures;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.16(1)(d)

    “under circumstances prescribed for the purposes of this section.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.16(5)(a)

    “decline to enter into any transaction with the customer;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.16(5)(b)

    “terminate any transaction entered into with the customer;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.16(5)(c)

    “determine whether to make a disclosure under section 45 of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 or section 8 or 10 of the Terrorism (Suppression of Financing) Act 2002;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PSPM Act s.15 "designated transaction" (a)

    “a sale of any precious stone, precious metal, precious product or asset-backed token by a regulated dealer to a customer, for which cash or a cash equivalent exceeding the threshold amount is received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.15 (b)

    “2 or more sales of any precious stone, precious metal, precious product or asset-backed token in a single day by a regulated dealer to the same customer, or to customers whom the regulated dealer knows act on behalf of the same person, for which cash or a cash equivalent in total exceeding the threshold amount is received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.15 (c)

    “a purchase of any precious stone, precious metal or precious product from a customer (who is not a regulated dealer) by a regulated dealer (who is a secondhand goods dealer), for which cash or a cash equivalent exceeding the threshold amount is received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), s.15 "threshold amount"

    “"threshold amount" means $20,000 or its equivalent in value, or an amount prescribed in substitution.”

  • PSPM Act; PMLTFPF Regulations (sections in refs), PMLTFPF Regulations reg 4(1)(a)

    “a redemption of an asset-backed token from a customer (who is not a regulated dealer) by a regulated dealer, for cash or a cash equivalent exceeding the threshold amount;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 4(1)(c)

    “2 or more redemptions of any asset-backed token in a single day by a regulated dealer from the same customer”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 4A(1)

    “For the purpose of section 16(1)(d) of the Act, each of the following circumstances are circumstances in which a regulated dealer must perform the prescribed customer due diligence measures in regulations 5 and 6”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 4A(1)(a)

    “for which gold (except in the form of jewellery) the value of which exceeds the threshold amount is received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 4A(1)(c)

    “for which digital payment tokens the value of which exceeds the threshold amount are received as payment;”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 5(1)

    “the customer due diligence measures to be performed by a regulated dealer before entering into any designated transaction with a customer who is an individual are all of the following:”

  • PSPM Act; PMLTFPF Regulations (sections in refs), reg 6(1)

    “the customer due diligence measures to be performed by a regulated dealer before entering into any designated transaction with a customer who is an entity or a legal arrangement are all of the following:”

• 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 …

  S$20,000

  法律原文金额未确认

  • 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 pre…

  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

  法律原文

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), PSPM Act s.6(1)

    “A person must not act as or hold out to be a regulated dealer unless the person is a registered dealer.”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), PSPM Act s.6(2)

    “A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $75,000 or to imprisonment for a term not exceeding 3 years or to both and, in the case of a continuing offence, to a further fine not exceeding $7,500 for every day or part of a day during which the offence continues after conviction.”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), s.2 "regulated dealing" (a)

    “manufacturing any precious stone, precious metal or precious product;”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), (b)

    “importing or possessing for sale any precious stone, precious metal or precious product;”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), (c)

    “selling or offering for sale any precious stone, precious metal or precious product;”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), (d)

    “selling or redeeming asset-backed tokens;”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), (e)

    “purchasing any precious stone, precious metal or precious product for the purposes of resale;”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), s.2 "regulated dealer" (b)

    “business as an intermediary for regulated dealing, but excludes a pawnbroker and any other person as may be prescribed;”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), s.2 "precious metal"

    “"precious metal" means any precious metal specified in Part 1 of the Schedule in a manufactured or unmanufactured state;”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), the Schedule Part 1 item 9 (items 1-8: gold, silver, platinum, iridium, osmium, palladium, rhodium, ruthenium)

    “An alloy with at least 2% in weight of any substance mentioned in items 1 to 8”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), ACD Regulatory Regime page

    “"Precious metals" include gold, silver, platinum, iridium, osmium, palladium, rhodium, ruthenium, and alloys with at least 2% in weight of any of the metals stated above.”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), Exempt Persons Order para 3

    “Every financial institution that carries on a business of regulated dealing, or business as an intermediary for regulated dealing, in Singapore is exempt from -”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), Order para 4(1)

    “A foreign dealer carrying on a business of regulated dealing, or business as an intermediary for regulated dealing, in Singapore on a transitory basis, is exempt from -”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), Order para 4(2)

    “A foreign dealer carries on business in Singapore on a transitory basis if the foreign dealer carries on business in Singapore for not more than a total of 90 days in a year.”

  • PSPM Act (definitions, registration duty, the Schedule); Exempt Persons Order (sections in refs), PSPM Act Legislative History item 1

    “Commencement : 10 April 2019”

• 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 …

  法律原文

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

• 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 guar…

  法律原文

  • 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 Delive…

  法律原文

  • PSPM Act s.2 "customer"

    “"customer" means a person with whom a regulated dealer enters into or intends to enter into a transaction;”

  • PSPM Act s.16(1): CDD is on the customer

    “a regulated dealer must perform the prescribed customer due diligence measures in any of the following circumstances:”

  • PMLTFPF Regulations reg 5(1)

    “the customer due diligence measures to be performed by a regulated dealer before entering into any designated transaction with a customer who is an individual are all of the following:”

  • reg 6(1)

    “the customer due diligence measures to be performed by a regulated dealer before entering into any designated transaction with a customer who is an entity or a legal arrangement are all of the following:”

  • GST Act Fourth Schedule Part 2 para 1(a)(i) (parsed into section sch-3 of this record)

    “is in the form of a bar, an ingot or a wafer;”

  • para 1(a)(ii)

    “is of a purity of at least 99.5%; and”

  • Fourth Schedule Part 2 para 2(a)(i)

    “in the case of gold or silver, a refiner who is or was in the "Good Delivery" list of the London Bullion Market Association;”

  • para 2(b)

    “it bears a mark or characteristic that is internationally accepted as guaranteeing its quality.”

  • Singapore Customs IPM page, permit field "Supplier name"

    “Name of refiner who produced the bar/wafer/ingot”

  • Guidelines v5.1 Annex D, red flag indicators

    “Supplier/ introducer is evasive when being asked about the source of its gold supply.”

• 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(2…

  法律原文

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

• 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.

  官方指引

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

• 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 …

  官方指引

货物终点

999.9 kilobar → LBMA Good Delivery 400oz bar

• Customs duty on gold

  0% HS 7108

  官方指引金额未确认

• Import VAT on gold

  Exempt Gold and gold alloys under MWSTG Art. 23(2) Ziff. 12: (a) state-minted gold coins of tariff nos. 7118.9010, 9705.3100, 9705.3900; (b) investment gold of at least 995 fineness as cast bars bearing the fineness and the stamp of a recognised assayer-melter, or stamped plates; (c) granules of at least 995 packed and sealed by a recognised assayer-melter; (d) gold in raw form or semi-finished for refining or recovery, and gold waste and scrap; (e) alloys under (d) with 2% or more gold

  法律原文金额未确认

  • VAT Act (MWSTG, SR 641.20), Art. 53(1)(m) (import) with Art. 23(2) Ziff. 12

• Banks identify the contracting party and beneficial owner for precious-metals trading and for cash transactions over CHF 15,000 (CDB 20; Form A, Form K).

  CHF 15,000 cash

  标准金额未确认

  • CDB 20 (SBA), CDB Art. 4(2)(f)-(g), 7, 20-21, 27-28

• Melt material imported from abroad for sale in Switzerland needs a formal import declaration; simplified and oral declarations are excluded in principle. A buyer or licensee who accepts melt material that has not been through customs breaches due diligence under the PMCA: fine up to CHF 2,000 per ca…

  官方指引

  • BAZG Merkblatt 'Annahme von Schmelzgut aus dem Ausland' (Jan 2024)

• Commercial production of melt products (bars, plates, rods, granules made by melting precious metal or melt material) requires a melt licence; acting without it is punishable by a fine (EMKG Art. 48). Every melt product must bear the licence holder's stamp; melt products for resale must be assayed b…

  法律原文

  • EMKG/PMCA (SR 941.31), Arts. 1(2), 24, 31(1), 32-33, 47, 48

• Holders of a melter licence may accept melt material only from persons who can prove lawful acquisition, and must verify the customer's identity by a probative document such as a passport or identity card. Where origin is doubtful or the offer comes from unknown persons, origin must be clarified wit…

  法律原文

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 1 (parsed into section sch-2)

    “Der Inhaber einer Schmelzbewilligung darf Schmelzgut nur von Per-”

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 2 (parsed into section sch-2)

    “Es muss die Identität des Kunden anhand eines beweiskräftigen Do- kumentes wie Pass oder Identitätskarte überprüfen.”

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 3 (parsed into section sch-2)

    “Bestehen über die Herkunft der Ware Zweifel oder stammen die An- gebote von Unbekannten, so ist der Inhaber der Schmelzbewilligung verpflichtet, die Herkunft des Schmelzgutes besonders sorgfältig abzu- klären.”

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 1 (parsed into section sch-2)

    “derlichen organisatorischen Massnahmen, um das Schmelzen von Schmelzgut unrechtmässiger Herkunft zu verhindern.”

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 2 (parsed into section sch-2)

    “so ist die Ware durch den Inhaber der Schmelzbewilligung bis zur Klärung des Falles in unverändertem Zu- stand aufzubewahren.”

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 3 (parsed into section sch-2)

    “Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 1 (parsed into section sch-2)

    “Der Inhaber einer Schmelzbewilligung muss über seine Ankäufe von Schmelzgut und Schmelzprodukten Buch führen.”

  • PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 2 Bst. b (parsed into section sch-2)

    “die in Artikel 168a Absatz 2 vorgeschriebenen Identifikations- nachweise;”

  • PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168a)

    “Er muss die Identität des Kunden anhand eines beweiskräftigen Dokumentes wie Pass oder Identitätskarte überprüfen und muss sich vor Ausführung des Auftrages den rechtmässigen Erwerb des Schmelzgutes durch den Auftraggeber nachweisen lassen.”

  • PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168b Abs. 3)

    “Die Dokumente über den Geschäftsverkehr mit Schmelzgut und Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”

  • PMCO/EMKV (articles in refs), BAZG Richtlinie R-247 (1 Jan 2023) Ziff. 3.3.2

    “Bestehen Zweifel über die Herkunft des Materials oder in Bezug auf die Integrität des Kunden sind Bewilligungsinhaber verpflichtet, den Sachverhalt besonders sorgfältig abzuklären”

• Purchase, import, transit and transport of gold (Annex 26) originating in Russia and exported from Russia after 4 Aug 2022, and of gold processed from it in third countries, are prohibited, as are related services (all kinds, including financial services, brokerage and technical assistance) and the …

  法律原文

  • Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d

• Precious metals are 'sensitive goods' in free ports (Customs Ordinance Annex 2, as amended on 18 November 2015): the declarant must declare them electronically on entry into storage, and an electronic inventory record of them is kept per depositor and submitted by the warehouse keeper to customs on …

  法律原文

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Anhang 2 (sensitive goods) as amended

    “Anhang 2 wird wie folgt geändert:”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Anhang 2 Ziff. 5: precious metals ex tariff chapter 71

    “Perlen, Diamanten, Edelsteine, Schmucksteine, Edelmetalle und Edel- metallplattierungen sowie Waren daraus (ex Zolltarifkapitel 71)”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917 Ziff. IV: in force

    “Diese Verordnung tritt am 1. Januar 2016 in Kraft.”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 178a Abs. 1: electronic declaration on entry into the free port

    “Die anmeldepflichtige Person muss sensible Waren bei der Einlagerung ins Zoll- freilager elektronisch anmelden.”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 185: inventory record per depositor

    “Die Bestandesaufzeichnung für sensible Waren ist je Einlagererin oder je Einlagerer zu führen.”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 2: kept electronically

    “Sie muss elektronisch geführt werden.”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 3bis: warehouse keeper submits it on request

    “Auf Verlangen muss die Lagerhalterin oder der Lagerhalter der EZV die”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Art. 246a: amendment date

    “Übergangsbestimmungen zur Änderung vom 18. November 2015”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), BAZG R-10-50 (1 Jul 2025) s.1.3.1: export goods count as sensitive goods

    “Ausfuhrwaren gelten als sensible Waren”

  • Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), R-10-50 s.4.1: inventory records over all sensitive goods

    “Bestandesaufzeichnungen nach den Grundsätzen der ordnungsgemässen Buchführung”

• Cash threshold for dealers in goods (anti-money laundering)

  法律原文

  • GwG Art. 8a(1)

    “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”

  • GwG Art. 8a(1)(a)

    “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”

• Cash threshold for dealers in gold (anti-money laundering)

  法律原文

  • GwG Art. 8a(1)

    “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”

  • GwG Art. 8a(1)(a)

    “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”

  • GwG Art. 8a(2bis)

    “oder Edelsteinen beträgt die massgebende Schwelle im Sinne von Ab-”

  • EMKG Art. 1(1)

    “Edelmetalle im Sinne dieses Gesetzes sind Gold, Silber, Platin und Palladium.”

回到原产国：出口收益