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<p>Dear Industry Partners,</p><p> </p><p>1 With the easing of Covid-19 border measures, tours and travels have resumed gradually in recent months. Singapore Customs would like to take the opportunity to update you on the Customs formalities and clearance procedures for inbound travellers and seek your co-operation to disseminate the information to your customers (i.e. travellers) for their compliance on their arrival in Singapore. You may consider doing so via your tour publicity materials or pre-tour briefings etc.</p><p>2 All arriving travellers including foreign visitors and returning residents are required to declare and pay the duty and Goods and Services Tax (GST) to bring in dutiable and GST payable goods exceeding their duty-free concession and GST import relief.</p><p>3 Travellers are granted GST import relief on new articles, souvenirs, gifts and food preparations (excluding intoxicating liquors, tobacco and goods imported for commercial purposes) brought into Singapore for their personal use or consumption. The relief amount is based on the value of goods the traveller brings in, and the duration that the traveller has spent outside Singapore. Travellers will have to pay GST on the value of the goods which is in excess of the GST import relief granted to them. You may refer to the Frequently Asked Questions at Annex A for more information.</p><p><strong>GST Import Relief*</strong></p><figure class="table"><table style="overflow-wrap: break-word" style="border: 1px solid black"><tbody><tr style="border: 1px solid black"><td style="border: 1px solid black"><strong>Time Spent Away from Singapore</strong></td><td style="border: 1px solid black"><strong>Value of Goods Granted GST Relief</strong></td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">48 hours or more</td><td style="border: 1px solid black">Up to S$500</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">Less than 48 hours</td><td style="border: 1px solid black">Up to S$100</td></tr></tbody></table></figure><p>*Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government are not entitled to GST import relief.</p><p>4 Travellers are entitled to duty-free concession for liquors if the qualifying conditions are met. There is no duty-free concession and GST relief for all cigarettes and tobacco products brought into Singapore.</p><p><strong>Liquor Duty-Free Concession**</strong></p><figure class="table"><table style="overflow-wrap: break-word" style="border: 1px solid black"><tbody><tr style="border: 1px solid black"><td style="border: 1px solid black"><strong>Options</strong></td><td style="border: 1px solid black"><strong>Spirits</strong></td><td style="border: 1px solid black"><strong>Wine</strong></td><td style="border: 1px solid black"><strong>Beer</strong></td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">A</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">-</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">B</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">1 Litre</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">C</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">1 Litre</td><td style="border: 1px solid black">1 Litre</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">D</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">2 Litres</td><td style="border: 1px solid black">-</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">E</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">-</td><td style="border: 1px solid black">2 Litres</td></tr></tbody></table></figure><p>**There is no duty-free concession on liquors for travellers arriving from Malaysia.</p><p>5 For convenience, travellers are encouraged to make an advance declaration and payment of the GST and/or duty using the Customs@SG web application. Alternatively, travellers can declare and pay the GST and/or duty for their goods at the Customs Tax Payment Office. Travellers are advised to keep the receipts of their overseas purchases to facilitate the computation and verification of tax payable in Singapore.</p><p> </p><p><strong>Annex A</strong></p><p><strong>Frequently Asked Questions</strong></p><p><strong>Q1. Why do I need to pay GST on my overseas purchases?</strong></p><p>A1. The Goods and Services Tax (GST) is a tax on the supply of goods and services in Singapore and on the importation of goods into Singapore. This means that GST is levied on goods supplied in Singapore, whether or not they are bought overseas or locally. The imposition of GST on goods imported into Singapore has been in force since 1 April 1994 when GST was implemented in Singapore. The practice is consistent with countries that levy a GST (also known as Value-Added Tax in some countries). All goods, whether from commercial shipments (i.e. shipping of goods) or hand-carried by travellers, are subject to GST at the prevailing rate.</p><p><strong>Q2. If I were to buy a branded bag for S$2,000 while holidaying overseas, and were to start using it during the trip, do I have to pay GST when I bring the bag home? If so, how is the GST computed?</strong></p><p>A2. Yes, the bag is subject to the prevailing GST rate of 8 per cent. If you have been away from Singapore for more than 48 hours, you will be entitled to a GST import relief amount of S$500. Therefore, the amount of GST that you will have to pay is S$120 [S$(2,000 - 500) x 8 per cent]. If you have been away from Singapore for less than 48 hours, you will be entitled to a GST import relief amount of S$100. Therefore, the amount of GST that you will have to pay is S$152 [S$(2,000 - 100) x 8 per cent].</p><p><strong>Q3. If I were to remove the price tag/packaging and use an item bought overseas immediately, is the item still subject to GST? Can it be considered a used article or personal belongings where GST import relief is granted?</strong></p><p>A3. The item in question is not considered as "used articles and personal belongings" and GST is payable if the value exceeds the GST import relief amount granted.</p><p><strong>Q4. If I already paid sales tax for an item purchased overseas and I did not claim tax refund, do I still have to pay GST?</strong></p><p>A4. GST is applicable on all items brought into Singapore regardless of whether foreign sales tax was paid for the item overseas, or whether the traveller has claimed tax refund for the item.</p><p><strong>Q5. If I were to receive a gift while overseas, how is the tax calculated since I will not have a receipt and will not be able to estimate the value of the gift?</strong></p><p>A5. If the receipt is not available, the value of the goods will be assessed based on the value of identical or similar goods when computing the GST payable.</p><p> </p><p>For more information, please refer to the following links.</p><ul><li>Customs Guide for Travellers: <a href="https://www.customs.gov.sg/individuals/going-through-customs/arrivals/guide-for-travellers/">https://www.customs.gov.sg/individuals/going-through-customs/arrivals/guide-for-travellers/</a></li><li>Customs@SG Web Application: <a href="https://www.customs.gov.sg/eservices/customs-sg-web-application/">https://www.customs.gov.sg/eservices/customs-sg-web-application/</a></li><li>Duty-Free Concession and GST Import Relief: <a href="https://www.customs.gov.sg/individuals/going-through-customs/arrivals/duty-free-concession-and-gst-relief/">https://www.customs.gov.sg/individuals/going-through-customs/arrivals/duty-free-concession-and-gst-relief/</a></li></ul><p> </p><p><strong>On behalf of the Singapore Customs,</strong></p><p> </p><p>Travel Agents and Tourist Guides Division</p>
<p>Dear Travel Agent, </p><p> </p><p>On 8 April 2020, in response to the Covid-19 crisis, STB amended the Travel Agents Regulations 2017 (TAR) to:</p><p>a) Reduce the minimum net value requirement by 90%; and</p><p>b) Allow the submission of Auditor Certified Accounts (CAs) in lieu of Audited Statement of Accounts (AA).</p><p> </p><p>2 With the protracted Covid situation, these requirements were extended twice, in December 2020 and December 2021.</p><p> </p><p>3 With the reopening of borders, travel volume has seen a gradual recovery. As such, STB will be adjusting the minimum net value requirement accordingly. As such, </p><p>a) With effect from 1 January 2023, the reduction in the minimum net value requirement will be adjusted to 60%, or $40,000 for general licensees and $20,000 for niche licensees up to 31 December 2023. </p><p>b) However, you may continue to submit Auditor Certified Accounts (CAs) (reported in accordance with the <a href="https://isca.org.sg/standards-guidance/audit-assurance/standards-and-guidance/singapore-standards-on-review-engagements-(ssres)">Singapore Standard on Review Engagement - SSRE 2400</a> by an independent auditor) in lieu of AA for the financial year ending on or after 1 March 2023.</p><p> </p><p>4 You will be given <strong>until 30 June 2023 </strong>to do any necessary top-ups to meet the revised requirement mentioned in para 3(a) above. </p><p> </p><p>5 These measures will be reviewed and amended further, in accordance with the pace of tourism recovery. </p><p> </p><p>6 Please refer to the attachment below to read the full subsidiary legislation supplement. Alternatively, you may wish to visit the Electronic Gazette website <a href="http://www.egazette.com.sg/gazetteViewDetail.aspx?ct=sls&subscriber=0">here</a> and click on "Travel Agents Act 1975 - Travel Agents (Amendment) Regulations 2022".</p><p> </p><p>7 For any queries, please contact STB at <a href="stb_ta@stb.gov.sg">stb_ta@stb.gov.sg</a>. Thank you.</p><p> </p>
<p>The Ministry of Health (MOH) advises travellers to take the following preventive measures when travelling to the Middle East region.</p><p> </p><p><strong>PRE-TRAVEL PREPARATIONS</strong></p><ul><li>Consult your healthcare provider prior to travel.</li><li>Check on vaccination requirements and take all required vaccines.</li><li>Be up-to-date with vaccinations in the National Adult Immunisation Schedule (NAIS) or National Childhood Immunisation Schedule (NCIS) and routine vaccines.</li><li>Be aware of the situation in countries you intend to travel to.</li></ul><p> </p><p><strong>VACCINATION REQUIREMENTS AND RECOMMENDATIONS</strong></p><p>Travellers are advised to check the entry requirements imposed by the countries they intend to travel to. Travellers are also recommended to be up-to-date with vaccinations in the NAIS or NCIS.</p><figure class="table"><table style="overflow-wrap: break-word" style="border: 1px solid black"><tbody><tr style="border: 1px solid black"><td style="border: 1px solid black"><strong>Vaccine</strong></td><td style="border: 1px solid black"><strong>Vaccination details</strong></td></tr><tr style="border: 1px solid black"><td colspan="2"><i>Requirement</i></td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">COVID-19 vaccine</td><td style="border: 1px solid black"><p>Entry requirement to some countries in the Middle East region<a href="https://batik-trust.stb.gov.sg/admin/#_ftn1">[1]</a>.</p><p>COVID-19 vaccination is free for all Singaporeans and long-term residents in Singapore. The vaccination is especially important for the elderly and other vulnerable groups (e.g. pregnant women, persons with comorbidities) as they are at high risk of severe disease. For more information on COVID-19 vaccination, please visit <a href="https://www.moh.gov.sg/covid-19/vaccination/faqs">https://www.moh.gov.sg/covid-19/vaccination/faqs</a>.</p></td></tr><tr style="border: 1px solid black"><td colspan="2"><i>Recommended</i></td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">Influenza vaccine</td><td style="border: 1px solid black">Recommended in the NAIS and NCIS for children aged 6 months to below 5 years, adults aged 65 years and older, and persons aged 5 to 64 years with certain medical conditions or indications. All other travellers may also consider getting the influenza vaccination prior to travel.</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">Pneumococcal vaccine</td><td style="border: 1px solid black">Recommended in the NAIS and NCIS for children below 5 years of age, adults aged 65 years and older, and persons aged 5 to 64 years with certain medical conditions.</td></tr><tr style="border: 1px solid black"><td style="border: 1px solid black">Routine vaccines</td><td style="border: 1px solid black">Other nationally recommended vaccinations include <strong>measles, mumps and rubella (MMR) and varicella</strong> vaccinations (for children and adults), and <strong>diphtheria and polio</strong> vaccinations (for children).</td></tr><tr style="border: 1px solid black"><td colspan="2"><p>Subsidies are available for eligible Singaporeans for nationally recommended vaccinations. Please consult your doctor for further advice regarding the above vaccinations or on other travel-related vaccinations prior to travel.</p><p>For more information on nationally recommended vaccinations, please visit the HealthHub at: <a href="https://www.healthhub.sg/programmes/163/vaccinate ">https://www.healthhub.sg/programmes/163/vaccinate </a></p></td></tr></tbody></table></figure><p><br><strong>GENERAL HEALTH ADVICE</strong></p><ul><li>Observe good personal hygiene at all times.</li><li>Practise frequent hand washing (e.g. before handling food or eating, after going to toilet, or when hands are soiled).</li><li>Adopt good food safety and hygiene practices and avoid consuming raw and unpasteurised milk, undercooked meats, or food prepared under unsanitary conditions, and properly washing fruits and vegetables before eating them.</li><li>Avoid close contact with persons who are unwell, such as those suffering from respiratory infections.</li><li>Avoid contact with camels and other animals, including not visiting camel farms. If contact has been made, thoroughly wash hands with soap.</li><li>Avoid visiting healthcare institutions in the Middle East unless it is necessary to do so as part of accessing medical care.</li><li>Travellers are advised to wear masks (i.e. surgical masks) especially when in crowded places.</li><li>Wear a surgical mask and seek medical attention promptly if you become unwell while travelling or within 2 weeks after returning to Singapore, and inform the doctor of your travel history.</li></ul><p> </p><p><strong>OTHER HEALTH ALERT(S)</strong></p><p><strong>Middle East Respiratory Syndrome (MERS)</strong></p><p>Middle East Respiratory Syndrome (MERS) is viral illness caused by the Middle East Respiratory Syndrome Coronavirus (MERS-CoV). Since 2012, the World Health Organization (WHO) has recorded more than 2600 cases of MERS-CoV infection in 27 countries, mainly in the Middle East region<a href="https://batik-trust.stb.gov.sg/admin/#_ftnref2">[2]</a>. Majority of the cases were reported in Saudi Arabia, with recent cases in 2022 reported in Saudi Arabia, Qatar and Oman.</p><p>Symptoms of MERS-CoV infection include fever, cough and shortness of breath. MERS-CoV infection may result in severe illness and complications, such as pneumonia, and death occurs in about a third of infected individuals. The virus is present in infected dromedary camels, and can spread to humans through contact with infected animals or contaminated animal products. It may also spread through close contact with infected persons.</p><p>For the latest update on the Health Advisory, please refer to <a href="https://www.moh.gov.sg/diseases-updates/novel-coronavirus-infection-(mers-cov)">https://www.moh.gov.sg/diseases-updates/novel-coronavirus-infection-(mers-cov)</a></p><p> </p><p><a href="https://batik-trust.stb.gov.sg/admin/#_ftnref1">[1]</a> Please visit MFA’s website for details on the prevailing requirements for entry into the different countries: <a href="https://www.mfa.gov.sg/Where-Are-You-Travelling-To ">https://www.mfa.gov.sg/Where-Are-You-Travelling-To </a></p><p><a href="https://batik-trust.stb.gov.sg/admin/#_ftnref2">[2]</a> For the latest update, please refer to WHO’s website at: <a href="https://www.who.int/health-topics/middle-east-respiratory-syndrome-coronavirus-mers">https://www.who.int/health-topics/middle-east-respiratory-syndrome-coronavirus-mers</a></p><p> </p><p><strong>On behalf of the Ministry of Health (MOH),</strong></p><p> </p><p>Travel Agents and Tourist Guides Division</p>
<p>Dear Industry Partners, </p><p> </p><p>The Sri Mariamman Temple, located at No. 244 South Bridge Road, is one of the Temples administered by the Hindu Endowments Board which is under the purview of the Ministry of Culture, Community and Youth. </p><p>Being a National Monument, the Temple has a large flow of devotees and tourists visiting the Temple daily. This year, the annual Fire Walking Ceremony will be held on Sunday, 16 October 2022. The preceding ceremonies will commence from 30 September 2022 to 17 October 2022. </p><p>During the period of the ceremonies, large congregations of more than 3000 devotees are expected to patronize the Temple daily. Due to the large number of participating devotees, it would not be possible for tourists to visit the Temple. As such, we would appreciate it if you could advice the tour operators to avoid bringing tourists to the Temple from 30 September 2022 to 17 October 2022. </p><p> </p><p>Thank you. </p><p> </p><p><strong>On behalf of Sri Mariamman Temple,</strong></p><p>Tour & Industry Development Team</p>
<p>Dear Travel Agent</p><p> </p><p>The Singapore Tourism Board is pleased to announce the roll-out of the digital version of your Travel Agent licence with effect from today. </p><p>From 15 September 2022, travel agents who have renewed their licence for 2023/2024 or updated your business details will be issued your new licence via TRUST. </p><p>Find out more about the new Travel Agent licence by clicking the links below and follow the steps to download and display your licence at your place of business.</p><p><strong>If you are due for licence renewal in 2023, your existing licence will remain valid and does not need to be converted.</strong></p><p>Please do not hesitate to contact us at <a href="mailto:stb_ta@stb.gov.sg">stb_ta@stb.gov.sg</a>, should you require more information. </p><p> </p><p>Yours Faithfully,</p><p>Travel Agents and Tourist Guides Division<br>Singapore Tourism Board</p>
