Indonesia (refine) → United States → Singapore · Sale or purchase of gold in Singapore

货物起点

Doré bar - unstamped → 999.9 kilobar

• Export duty (bea keluar) on gold

  Column 1 (reference price USD 2,800-<3,200/oz): doré 12.5%, granules 10%, cast bars 7.5%, minted bars 7.5%. Column 2 (>= USD 3,200/oz): doré 15%, granules 12.5%, cast bars 10%, minted bars 10% Gold doré, granules, cast bars and minted bars

  二手资料金额未确认

  • PMK 80/2025, Arts 2-5 and Lampiran

• Income tax Article 22 on gold bar purchases/sales

  0.25% Gold bars; exempt: sales to consumers, Bank Indonesia, digital gold market, bullion institutions (from 1 Aug 2025), holders of exemption certificates

  法律原文金额未确认

  • PMK 48/2023 as amended by PMK 52/2025; PMK 81/2024 as amended by PMK 51/2025, PMK 48/2023 Arts 2(5), 5

• Royalty (PNBP) on gold

  7% (HMA < USD 1,800/oz); 10% (1,800-<2,000); 11% (2,000-<2,200); 12% (2,200-<2,500); 14% (2,500-<2,700); 15% (2,700-<3,000); 16% (HMA >= USD 3,000/oz) Primary gold (emas primer), gold in copper concentrate, and gold in anode slime, each at the same banded rates

  法律原文金额未确认

  • PP 19/2025, Lampiran

• Royalty on gold under PP 26/2022 (superseded)

  官方指引

  • PP 26/2022

• People's mining fee (iuran pertambangan rakyat)

  法律原文

  • UU 3/2020, Art 70

• Carrying cash of IDR 100 million or more across the border must be declared to Customs; fine 10% of the cash, max IDR 300 million.

  IDR 100,000,000

  法律原文金额未确认

  • UU 8/2010, Arts 34, 35

• Natural-resource export proceeds must be placed in a DHE SDA special account and 100% retained in Indonesia for at least 12 months (from 1 Mar 2025, replacing 30%/3 months); sanction: suspension of export services.

  法律原文

  • PP 36/2023 as amended by PP 8/2025, Arts 6, 7, 16

• IPR holders may not use explosives or banned hazardous and toxic substances; government targets mercury-free status by 2030.

  法律原文

  • PP 96/2021, Art 66

• Mining without a permit (PETI) is punishable by up to 5 years' prison and IDR 100 billion fine (Art 158); receiving, processing, transporting or selling minerals not from a permit holder likewise (Art 161).

  法律原文

  • UU 3/2020, Arts 158, 161

• Precious-metal and jewellery traders are AML reporting parties: KYC, cash/equivalent transaction reports at IDR 500 million or more and STRs to PPATK within 14 working days.

  IDR 500,000,000

  法律原文金额未确认

  • UU 8/2010; PP 43/2015, UU 8/2010 Arts 17, 23, 27; PP 43/2015 Arts 2(1)(b), 4

• Bullion for OJK-licensed bullion business must be bars or plates of at least 99.9% Au.

  二手资料

  • POJK 17/2024

• IUP/IUPK production holders must process and/or refine mineral output in Indonesia; unprocessed ore cannot be exported. Gold leaves as refined bars, and since Dec 2025 doré carries the highest export duty (15%) to push refining at home.

  法律原文

  • UU 3/2020, Arts 102, 103

• Gold carried by departing travellers must be declared and export duty paid before departure (applied at airports since PMK 80/2025).

  二手资料

  • PMK 80/2025

• No general statutory cap on cash payments for gold was found; control is through reporting at IDR 500 million.

  未经核实

途经

• Customs duty on gold (HTSUS 7108)

  Column 1 general: Free on 7108.11.00 (powder), 7108.12.10 (bullion and dore), 7108.13.10 (gold leaf), 7108.13.55 (rectangular or near-rectangular shapes of 99.5%+ gold marked only with weight, purity or other identifying information), 7108.20.00 (monetary); 4.1% on 7108.12.50 (other unwrought) and 7108.13.70 (other semi-manufactured), Free for special programmes A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG (General Note 3(c)(i): e.g. S = USMCA, PE = Peru TPA, CO = Colombia TPA, AU = Australia FTA, CL = Chile FTA, SG = Singapore FTA, A = GSP, D = AGOA). Column 2: 65% on 7108.12.50 and 7108.13.70, 8% on gold leaf, Free on the others (7108.13.55 footnoted "See 9903.90.08") All imports of gold

  法律原文金额未确认

  • HTSUS (Revision 19, 2026), heading 7108

• Nevada gold and silver excise tax

  0.75% of Nevada gross revenue above $20,000,000 up to $150,000,000 (i.e. $975,000 at $150m) plus 1.1% of the excess over $150,000,000; nothing due if $20,000,000 or less

  官方指引金额未确认

  • NRS 363D (per Department of Taxation form EXC-F029), NRS 363D.160 (as cited by the Department)

• IEEPA reciprocal tariff (E.O. 14257) - ended February 2026; gold bullion exempt throughout, other 7108 lines exempt from 8 Sep 2025

  10% on all imports from 12:01 a.m. EDT 5 Apr 2025 (E.O. 14257 s.3(a)) plus country-specific rates from 9 Apr 2025 as modified; goods in Annex II excepted 7108.12.10 (bullion and dore) was already in Annex II; E.O. 14346 Annex II (FR 43788-43789) marks 7108.11.00, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 as "Addition" for goods entered from 12:01 a.m. EDT 8 Sep 2025. Before that, cast kilobars and 100 oz bars classified in 7108.13.5500 paid the additional duty (CBP ruling N351466: "subject to an additional 10 percent ad valorem rate of duty").

  法律原文金额未确认

  • E.O. 14257 as modified by E.O. 14346 (IEEPA); ended by E.O. 14389

• Additional duty on Russian products (9903.90.08)

  35% ad valorem in lieu of column 2 rates Products of Russia in U.S. note 30(b); of heading 7108 only 7108.13.55 is listed. Moot for gold: its import is prohibited (us.ctl-russia-gold-ban)

  法律原文金额未确认

  • HTSUS chapter 99, 9903.90.08

• Section 122 temporary import surcharge (Proclamation 11012) - gold excepted

  10% ad valorem on articles of any country (heading 9903.03.01), in addition to other duties; not applied to the goods listed in U.S. note 2(aa)(ii) (heading 9903.03.03), which include every 7108 subheading: 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70, 7108.20.00 Gold of HTSUS 7108 excepted ("metals used in currency and bullion", Proc. 11012 para. 14(b); Annex I para. 2; Annex II)

  法律原文金额未确认

  • Trade Act of 1974 s.122 (19 U.S.C. 2132); Proclamation 11012; HTSUS U.S. note 2(aa), subchapter III, chapter 99, 9903.03.01; 9903.03.03; note 2(aa)(ii)

• Section 301 forced-labor tariffs on 60 economies (USTR, from 24 Jul 2026) - gold excluded

  Additional 10% or 12.5% ad valorem depending on the economy (headings 9903.05.20-9903.05.84), e.g. Canada 10% (9903.05.29), Mexico 10% (9903.05.55), United Kingdom 10% (9903.05.81), Peru 12.5% (9903.05.63), Colombia 12.5% (9903.05.32), United Arab Emirates 12.5% (9903.05.80), Switzerland: for goods whose column-1 rate is under 12.5%, column-1 rate plus additional duty totalling 12.5% (9903.05.74; note 52(k)); the same top-up method applies to the EU, Japan, South Korea and Taiwan headings; not applied to articles in U.S. note 52(b) (heading 9903.05.86), which lists 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 All HTSUS 7108 gold excluded; applies to other products of the listed economies

  法律原文金额未确认

  • Trade Act of 1974 s.301 (19 U.S.C. 2411); USTR notice FR Doc. 2026-15181; HTSUS U.S. note 52, subchapter III, chapter 99, 9903.05.20-9903.05.84; 9903.05.86; note 52(b)

• VAT / sales tax on gold

  No federal VAT or import VAT; state sales taxes vary - about 33 states exempt investment bullion or have no sales tax (Mar 2026) Bullion sales to end buyers

  二手资料

• BLM mining claim fees

  $49 location fee and $200 initial maintenance fee per new lode claim, mill site or tunnel site; $200 annual maintenance fee (placer: per 20 acres or portion) due on or before 1 September; processing fees per 43 CFR 3000.12 ($25 per new claim on the BLM page)

  法律原文金额未确认

  • 30 U.S.C. 28f; 43 CFR 3830.21, 43 CFR 3830.21(a), (d)

• Merchandise processing fee

  0.3464% ad valorem on formal entries (19 CFR 24.23(b)(1)(i)(A)); minimum/maximum per entry $33.58/$651.50 for fiscal year 2026 (1 Oct 2025-30 Sep 2026, CBP Dec. 25-10) and $34.58/$670.86 from 1 Oct 2026 (FY2027 notice); base amounts $25/$485 CPI-adjusted; informal entries a flat fee (base $2-$9)

  法律原文金额未确认

  • 19 CFR 24.23, 24.23(b)(1)(i), (b)(2)

• Beneficial ownership reporting under the Corporate Transparency Act applies only to a "reporting company" defined as an entity "(A) A corporation, limited liability company, or other entity; (B) Formed under the law of a foreign country; and (C) Registered to do business in any State or tribal juris…

  法律原文

  • 31 CFR 1010.380, 1010.380(a)(1), (c)(1)(ii)

• Any trade or business receiving more than $10,000 in currency in one or related transactions must file Form 8300 within 15 days. There is no cash ceiling, only reporting.

  > $10,000 cash

  法律原文金额未确认

  • 31 CFR 1010.330; 26 USC 6050I, 1010.330(a)(1)(i)

• Gold bullion is not a 'monetary instrument' under the BSA, so the cross-border currency report (CMIR) does not apply to gold carried or shipped across the border; customs entry and EEI are the only declarations.

  法律原文

  • 31 CFR 1010.340; 31 CFR 1010.100(dd), 1010.340(a); 1010.100(dd)

• COMEX gold delivery: one 100 oz bar or three 1 kg bars, weight tolerance 5%, minimum 995 fineness, approved brand from an approved producer complying with LBMA RGG, held in an approved depository reached through the chain of integrity.

  标准

  • COMEX Rulebook, 113101; Rules 703.A, 705.A

• SEC-reporting issuers that manufacture or contract to manufacture products in which gold is necessary must "conduct in good faith a reasonable country of origin inquiry" (Form SD Item 1.01(a)); if they know or have reason to believe the gold may come from the DRC or an adjoining country and may not …

  法律原文

  • Dodd-Frank s.1502; Exchange Act Rule 13p-1; Form SD (as adopted 2012), 17 CFR 240.13p-1; Form SD Items 1.01-1.02

• Dealers in precious metals (gold of 500+ fineness among covered goods) must keep a written risk-based AML program with compliance officer, training and independent testing; retailers are covered only if they buy over $50,000 from non-dealers.

  Purchased > $50,000 and sold > $50,000 of covered goods in the prior year

  法律原文金额未确认

  • 31 CFR 1027, 1027.100, 1027.210

• HS 710812 and 710813 (non-monetary gold, unwrought other than powder, and semi-manufactured) are listed EAR 'luxury goods': "A license is required to export, reexport, or transfer (in-country) any item subject to the EAR listed in supplement no. 5 to this part to or within Russia or Belarus" (746.8(…

  法律原文

  • EAR 15 CFR 746.8(a)(7), (b)(3); Supplement No. 5 to Part 746, 746.8(a)(7)

• Goods "mined, produced, or manufactured wholly or in part in any foreign country by convict labor or/and forced labor or/and indentured labor under penal sanctions shall not be entitled to entry" (19 U.S.C. 1307). Where information "reasonably but not conclusively indicates" such merchandise is bein…

  法律原文

  • Tariff Act of 1930 s.307 (19 U.S.C. 1307); 19 CFR 12.42, 19 U.S.C. 1307; 19 CFR 12.42(e)-(h)

• US persons may not deal with SDN-listed parties; the 2023 multi-agency Africa Gold Advisory flags Wagner-linked gold from CAR and Sudan and conflict gold from Mali and Burkina Faso, warning of designation and penalties.

  官方指引

  • IEEPA-based OFAC programs

• Historical (2025 - Feb 2026): E.O. 14257 imposed an additional 10% on all imports from 5 Apr 2025 and country rates from 9 Apr 2025, with Annex II exceptions that from the start included 7108.12.10 (bullion and dore). CBP ruling N351466 (31 Jul 2025) classified cast 1 kg and 100 oz bars from Switzer…

  法律原文

  • E.O. 14257; E.O. 14346; E.O. 14389; Proclamation 11012; HTSUS U.S. notes 2(aa) and 52

• Import into the US of gold of Russian Federation origin is prohibited unless licensed by OFAC; gold of Russian origin located outside Russia before 28 June 2022 is excluded.

  法律原文

  • E.O. 14068 as amended by E.O. 14114; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i)(A) (as amended by E.O. 14114 s.3(a)); delegation 31 CFR 587.802

货物终点

• 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

回到原产国：出口收益