WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 22 
  
  III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures and trade facilitation 
1. There have been no changes to customs proce dures in Singapore since its previous Trade 
Policy Review.  Customs processing takes place online through Singapore Customs' TradeNet 
facility.1  This is a single electronic window through wh ich registered traders (importers, exporters, 
and transhippers) are required to submit import permit applications (see below), import licensing 
applications (if applicable (see section (v) be low) and the required import documentation online.2  The 
TradeNet system is linked to all of the Governmental agencies from which authorizations are 
required;  it operates 24 hours a day, 7 days a week.3  Likewise, there have been no changes to import 
documents required since Singapore's previous Review.4  Customs duties (where applicable), the 
Goods and Services Tax (GST) (see section iv (below )) and other fees are automatically calculated 
and deducted from the traders' bank account.   
2. An import permit is required for each import cons ignment, except for goods that remain in 
free-trade zones (FTZs) for transhipment to anothe r country.  Permits must be obtained prior to 
importation (there is no stipulated  advance timeframe).  Approval tim e for import permit applications 
through TradeNet is 10 minutes, in 99% of cases.  Since 2009, each trader has been given a Unique 
Entity Number (UEN), which is its standard iden tification number used in dealing across government 
agencies.5  T h i s ,  inter alia , allows them to view the results of  their TradeNet permit applications 
through the TradeXchange Portal (see below).   
3. Singapore has no laws or regulations re lating to preshipment inspection.   
4. At the national level, the Government is engage d in a number of activities to facilitate trade.  
One such initiative (in partnership with the private sector) is TradeXchange, an online platform that 
offers a variety of business-to-government and bus iness-to-business services designed to facilitate the 
efficient exchange of documents and information through industry-accepted standardized formats, and 
thereby minimize the need for multiple data entries (Table III.1). 
                                                      
1 For an overview of customs procedures, see Singapore Customs' elearning module.  Viewed at:  
http://www.customs.gov.sg/elearning/main.htm. 
2 Traders that wish to apply for permits must register with Singapore Customs and obtain a user ID.  
They must also set up inter-bank giro accounts to pay permit application fees, duties, and GST.  Importers of 
goods that are subject to control by other government agencies must comply with th eir regulatory requirements.  
Singapore Customs online information.  Viewed at:  http://www.customs.gov.sg/leftNav/trad/ TradeNet/ 
Highlights+on+Competent+Authorities+%28CAs%29+Procedures.htm. 
3 An upgraded version of TradeNet, rolled out in 2012, is aligned with regional and international 
standards and introduces some new facilitative measures. 
4 All imports must be accompanied by invoices, packing lis ts, and bills of lading.  Certificates of origin 
are required in order to benefit from preferential tariff ra tes under FTAs.  Imports of high technology products, 
that are subject to export controls by the exporting country, may require  an Import Certificate and Delivery 
Verification (ICDV) from Singapore Customs.  Additional documents may be required for imports of food with 
specific animal health, plan t health or food safety concerns.  (See WTO, 2008). 
5 Traders may activate their UEN once they have registered with the Accounting and Corporate 
Regulatory Authority (ACRA) or through the TradeXchange portal.  The Central Registration Number (CRN) 
previously used to access TradeNet no longer exists. Singapore WT/TPR/S/267/Rev.1 
 Page 23 
 
 
  Table III.1 
TradeXchange services   
Integrated multimodal solution: Provides linkages to Cargo Comm unity Network (CCN) and Portne t.com for air/sea schedule and 
cargo tracking 
Overseas highway customs: Enables trade declaration data to be reused and sent  online conveniently for customs clearance 
among the Pan Asian eCommerce Alliance partne rs:  Chinese Taipei;  Hong Kong, China; 
Indonesia;  Japan;  China;  Korea;  Macau SA R;  Malaysia;  Thailand;  and the Philippines 
Overseas highway manifest: Allows easy su bmission of advanced manifest data to  the relevant regulatory authorities in 
Australia, Canada, and the United States  
RosettaNet automated 
enablement (RAE): Connects major industry players to their customers and suppliers for the exchange of commercial 
documents such as purchase orders, packing lists, and invoices using the RAE framework 
Shipping line linkages Enables cargo-space booking enquiries and other relevant messa ges to be transmitted electronically 
to shipping lines  
Title registry Allows the secure creation and transfer  of the title of goods electr onically as part of the 
export/import process 
Trade declaration Provides easy access to trade declaration services for TradeNet trade declaration submissions and 
permit information.   Trade declaration submissions and r eceipts of approved permit messages may 
be integrated with the in-house systems of end users or those of value-added services providers  
Trade permit preparation 
 Enables shippers to transmit shipping information fr om their enterprise resource planning systems to 
TradeXchange so as to automatically fill in trade permit declaration forms 
Marine cargo insurance 
applications Connects freight forwarding companies and insu rance companies to facilitate and expedite 
electronic application for and appr oval of marine cargo insurance 
Trade finance (factoring) 
applications Enables finance documents such as invoices to be exchanged electronically and securely among 
suppliers, buyers, and banks 
 
Source : TradeXchange online info rmation.  Viewed at:  https://www.tradexch ange.gov.sg/tradexch ange/ShowBinary/ 
 BEA%20Repository/txwp/document/tx-brochure.pdf;  and information provided by the authorities. 
5. Singapore also runs the Secure Trade Partners hip (STP) programme la unched in 2007.  Under 
this voluntary certification scheme, companies co mmit to adopting enhanced security measures in 
their trading operations as set out in Singapor e Customs' STP and STP-Plus Guidelines.  The 
advantage to companies is that their cargos are co nsidered to be low-risk, will be less prone to 
customs inspections, and hence there should be time-sav ing benefits at the border.  Participation may 
also facilitate exports to certain countries, si nce STP-Plus certified businesses will be recognized 
under mutual recognition arrangements (MRAs) signed by Singapore and will thus be considered low-
risk by the respective MRA partner.  Singapore has MRAs with Japan (2011), South Korea (2010), 
and Canada (2010) and is nego tiating MRAs with China, New Zealand, and the United States.6  As at 
March 2012, there were 29 STP, and 47 STP-Plus certified companies. 
6. The Trade Facilitation and Integrated Risk -based System (TradeFIRST), launched in 
January 2011, is intended to allow Singapore Cust oms to better engage with trading companies and 
help them access the customs schemes they require .  Companies are assessed by Singapore Customs, 
based on a single set of criteria, and then placed in  one of five bands that determine the customs 
schemes and facilitation they are afforded (Table III.2).7  No assessment fee is charged.  In addition, 
account managers (customs officers) are designate d to assist each TradeFIRST-certified company.  
The authorities noted that companies that choose not  to be assessed will be offered the schemes only 
in the basic band and any other schemes that they had previously been using.  An assessment is 
required for the other customs schemes. 
                                                      
6 Singapore Customs online information.  Viewed  at:   http://www.customs.gov.sg/NR/rdonlyres/ 
97C1A7A5-00EC-43B4-80B8-DA36D3AA50C9/0/HB2STPhandbook.pdf. 
7 These criteria relate to the company's profile, its inventory management and controls, compliance 
issues, procedure and process issues, and security.   WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 24 
  
  Table III.2 
Overview of TradeFIRST scheme, March 2012  
TradeFIRST 
bandings Customs schemes included Number of certified 
companies 
Basic Waiver of security amount of S$2,000;  Fr ee Trade Zone;  Temporary Import Scheme;  Inter-
Gateway Haulage (IGH) / Inter-Gateway Barge (IGB);  Cargo Agents Import Authorisation 
(CAIA);  Certificate of Orig in (CO);  TradeNet account All registered 
entities 
Standard Basic (above), plus: Licensed Warehouse (LW) scheme and Zero-GST Type 1 Warehouse 66 
Intermediate Standard (above), plus :  Zero-GST Type II Warehouse;  Secure Trade Partnership (STP) 76 
Enhanced Intermediate (above), plus:  Strategic Tr ade Scheme (STS) Tier 2;  Strategic Trade Scheme 
(STS) Tier 3;  Zero-GST Type III Warehouse;  Air Store Bond (ASB);  Duty Free Shop (DFS);  
Excise Factory;  Container Freight Warehouse (C FW);  Company Declaration Scheme (CDS);  
Industrial Exemption Factory (IEF) 61 
Premium Enhanced (above), plus:  waiver of security ;  reduced container sealing; waiver of factory 
inspection;  waiver of post-importation document ch ecks;  Secure Trade Partnership (STP) Plus;  
APEX licence;  consolidated declaration;  Bonded Truck Scheme (BTS) 73 
 
Source:  Singapore Customs online information.  Viewed a t:  http://www.customs.gov. sg/NR/rdonlyres/0C795393-36AB-
4B1A-B7D6-E5140DB1E08E/0/TF_low_res.pdf. 
7. There are various ongoing initiatives at the ASEAN level to facilitate trade.8  ASEAN is 
moving towards the establishment (by 2012) of national single window systems for customs processing and interoperability between these sy stems by 2015, also known as the ASEAN Single 
Window (ASW).
9  The expected benefits of the ASW incl ude:  enhanced risk management, improved 
levels of security for Governments, and less cu mbersome and duplicative administrative procedures 
for traders.  An ASEAN Trade Repository is being developed to make tariff and regulatory 
information in ASEAN countries more publically accessible.10  The ASEAN Trade in Goods 
Agreement (ATIGA) contains a chapter on trade f acilitation, requiring ASEAN Members to develop 
and implement an ASEAN Trade Facilitation Work Programme, with actions on:  customs 
procedures;  trade regulations and procedures;   standards and conformance;  sanitary and 
phytosanitary measures;  and the ASEAN Single Wi ndow.  The work programme and implementation 
indicators were adopted in 2009.   
(ii) Customs valuation and rules of origin 
8. As reported in Singapore's previous Review, valuation is carried out under the Customs 
(Valuation) Regulations, which follows the valu ation sequencing set out in the WTO Customs 
Valuation Agreement.11  Imports are valued on the basis of their transaction value and are assessed on 
the c.i.f. value (plus any other ch arges) of the product when imported.   Exchange rates for valuation 
                                                      
8 These initiatives stem from the 2005 Agreement to Establish and Implement the ASEAN Single 
Window and from the trade facilitation provisions c ontained in the 2009 ASEAN Trade in Goods Agreement 
(ATIGA) (Article 13 and Chapter 5).  ASEAN online information.  Viewed at:  http://www.asean.org/ 
Fact%20Sheet/AEC /AEC-01.pdf. 
9 NSW systems are to enable the single submission of data and information; single and synchronous 
processing of data and information;  and a single poi nt of decision for custom s release and clearance.  
Agreement to Establish and Implement the ASEAN Single Window.  Viewed at:  http://www.aseansec.org/ 
18005.htm. 
10 Such information will include tariff nomenclature, preferential tariffs, rules of origin, non-tariff 
measures, national trade and customs laws and rules, documentary requirements, and the list of authorized 
traders of member states. 
11 Customs (Valuation)(Amendment) Regulations ma y be viewed at:  http://statutes.agc.gov.sg. Singapore WT/TPR/S/267/Rev.1 
 Page 25 
 
 
  purposes are published online by Singapore Customs.12  Since January 2011 importers have been able 
to apply for a binding advance customs valuation ruling, subject to a fee of S$165.00 (including GST);  the ruling process can take up to 30 days.  
9. Singapore does not apply any specific MFN rules of origin.  However preferential rules of 
origin requirements are contained in the FTAs it ha s signed (Chapter II).  Given that Singapore only 
maintains MFN tariffs above 0% on six tariff lines ( see below), the specificities of these preferential 
rules of origin (ROO) will largely not affect imports  into Singapore from its trading partners.  Rather, 
FTA ROO requirements will be significant for Singa pore's exporters.  The Singapore authorities have 
therefore made efforts to increase the transparency of ROOs (as well as preferential tariff rates) 
contained in its various FTAs, through the development of an FTA Tariff Calculator.13  
(iii) Tariffs  
(a) Applied MFN tariffs 
10. On 1 January 2012, Singapore adopted the re vised ASEAN Harmonized Tariff Nomenclature 
as the basis for classifying its traded goods, whic h is based on the 2012 version of the Harmonized 
Commodity Description and Coding System.  As a result, Singapore's current (2012) applied MFN 
tariff consists of 9,558 eight-digit tariff lines, up fro m 8,300 at the time of its previous Review.   
11. There were no changes to items attracting tariffs during the review period:  these remain stout 
and porter, beer and ale, and medicated and non-medicated samsu.   These tariffs have been 
maintained for socio-cultural reasons.14  Six tariff lines attract specific tariffs, no tariff lines attract ad 
valorem  tariffs, and 9,552 are lines duty free (Tab le III.3).  Data needed to calculate ad valorem  
equivalents of specific duties were not provided.  
Table III.3 
Applied and bound MFN tariffs, 2012 
HS Code Product description Applied rate AVE Bound rate 
22.03 Beer made from malt   
2203.00.10 Stout or por ter S$16.00 / litre of 
alcohol  S$4.80 / litrea 
2203.00.90 Other including ale S$16.00 / litre of 
alcohol  S$3.60 / litrea 
22.08 Undenatured ethyl alcohol of an alcoholic strength by 
volume of less than 80% vol.;  spirits, liqueurs and other spirituous beverages    
2208.90.10 Medicated samsu of an alcoholic strength by volume not 
exceeding 40% vol. S$8.00 / litre of 
alcohol  S$27.00 / litre of 
alcohol 
2208.90.20 Medicated samsu of an alcoholic strength by volume exceeding 
40% vol. S$8.00 / litre of 
alcohol  S$27.00 / litre of 
alcohol 
2208.90.30 Other samsu of an alcoholic  strength by volume not exceeding 
40% vol. S$8.00 / litre of 
alcohol  S$27.00 / litre of 
alcohol 
2208.90.40 Other samsu of an alcoholic strength by volume exceeding 
40% vol. S$8.00 / litre of 
alcohol  S$27.00 / litre of 
alcohol 
 a Bound rate refers to per litre of the beverage;  the rate per litre of alcohol is not available. 
 
Source:  Singapore Customs online information.  Viewed at:  http://www.customs.gov.sg/leftNav/trad/val/ 
List+of+Dutiable+Goods.htm. 
                                                      
12 Singapore Customs online information.  Viewed at:  http://appm4.internet.gov.sg/ 
scripts/customs/exc/exrate.asp. 
13 International Enterprise Singapore FTA Tariff Calculator.  Viewed at: http://www.fta.gov.sg/ 
calculator/ tariff-cal culator-step1.aspx#. 
14 WTO document WT/TPR/M/202/Add.1, 15 September 2008. WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 26 
  
  12. Singapore has eliminated its customs duties for imports of originating goods from all FTA 
partners.  Goods eligible for customs duties exemptions are listed in the Customs (Duties)(Exemption) Order.  These exemptions are mainly granted based on  international or bilatera l diplomatic relations to 
specific organizations or persons. 
13. In 2011, Singapore collected just over S$8.4 million in customs duties and just under 
S$2.1 billion in excise duties.  Taken together , this represents 4.6% of total tax revenue.
15 
14. Singapore's bound tariff is in the HS2002 nomencl ature.  At the end of the Uruguay Round 
Singapore bound 69.6% of its tariff lines.  The simple  average bound rate is 6.9%, with tariffs ranging 
from 0 to 10%.  The categories of products attracting the most unbound rates are:  minerals and 
metals;  leather, rubber, footwear, and travel goods;  and transport equipment (Table III.4).  During its 
previous Review meeting, it was noted that the absence of bindings for around 30% of Singapore's 
tariff lines created some unpredictability in its trading regime.  Singapore was encouraged to consolidate its tariff regime for the benefit of all economic agents and business operators.  Singapore 
responded that it would increase its level of tari ff bindings and reduce the differential between bound 
and applied rates as part of its Doha  Development Agenda (DDA) commitments.
16 
Table III.4  
Summary analysis of Singapore's bound rates  
Description No. of lines Average 
bound rate 
(%) Range (%) Percentage of 
bound tariff lines Percentage of 
ad valorem  rates 
Total 5,383 6.9 0-10 69.6 98.6 
HS 01-24 780 9.5 0-10 99.7 93.3 
HS 25-97 4,603 6.3 0-10 64.5 100.0 
By WTO category 
WTO Agriculture 747 9.4 0-10 100.0 100.0 
Animals and products thereof 93 8.9 0-10 100.0 100.0 
Dairy products 20 7.0 0-10 100.0 100.0 
Fruit, vegetables and plants 193 9.5 0-10 100.0 100.0 
Coffee and tea 24 10.0 10.0 100.0 100.0 
Cereals and preparations 93 9.1 0-10 100.0 97.8 
Oil seeds, fats and oils and their products 77 10.0 10.0 100.0 100.0 
Sugar and confectionary 16 10.0 10.0 100.0 100.0 
Beverages, spirits a nd tobacco 73 10.0 10.0 100.0 31.5 
Cotton 5 10.0 10.0 100.0 100.0 
Other agricultural products n.e.s. 153 9.3 0-10 100.0 100.0 
WTO Non-agriculture (incl. petroleum) 4,636 6.4 0-10 64.9 100.0 
Fish and fishery products 118 9.9 0-10 98.3 100.0 
Minerals and metals 934 5.9 0-10 45.8 100.0 
Chemicals and photographic supp lies 887 5.1 0-10 96.8 100.0 
Wood, pulp, paper and furniture 256 3.0 0-10 96.1 100.0 
Textiles 625 9.9 0-10 64.8 100.0 
Table III.4 (cont'd) 
                                                      
15 Singapore Statistics online information.  Viewed at:  http://www.singstat.gov.sg/pubn/reference/ 
mdsfeb12.pdf. 
16 WTO document WT/TPR/M/202/Add.1, 15 September 2008. Singapore WT/TPR/S/267/Rev.1 
 Page 27 
 
 
  Description No. of lines Average 
bound rate 
(%) Range (%) Percentage of 
bound tariff lines Percentage of 
ad valorem  rates 
Clothing 237 10.0 10.0 100.0 100.0 
Leather, rubber, footwear and travel goods 165 10.0 10.0 22.4 100.0 
Non-electric machinery 544 6.3 0-10 63.6 100.0 
Electric machinery 282 5.1 0-10 59.9 100.0 
Transport equipment 127 6.0 0-10 11.8 100.0 
Non-agriculture articles n.e.s. 456 3.0 0-10 33.6 100.0 
Petroleum 5 n.a. n.a. 0.0 n.a. 
n.a. Not applicable. 
Note: Calculations exclude specific rate s and include partially bound rates.  Calc ulations are based on the 2005 tariff schedul e in HS02 
nomenclature. 
Source:  WTO Secretariat calculations , based on data provided by the Singapore authorities. 
(iv) Other charges affecting imports  
(a) Goods and services tax (GST) 
15. The supply of goods and services (both imports and domestic production) is subject to the 
GST.  It is  levied at a rate of 7% and is zero-rated (0%) on exports of  goods and international 
services.17  This 7% rate is the same as at the ti me of Singapore's previous Review.  The only 
GST-exempt items are financial services, the sale or lease of residential property, and investment-grade gold and precious metals (since 2012) .  Singapore collected S$8.9 billion  in tax revenue from 
the GST in 2011 (just over 19% of total government revenue for that year).
18  Disaggregated figures 
are not available on GST levied on imports alone. 
16. The GST on imports is based on the c.i.f. value of  the imports and any other charges, plus the 
import duty (if levied).  It is collected automatically by Singapore Customs at the point of importation.  Various schemes allow GST to be susp ended on imports, largely to reduce financial and 
administrative costs for businesses that export much of what they import (Table AIII.1).  Changes to 
these relief schemes over the review period involved expanding zero-rating of GST for ship and ship-
related supplies as well as granting GST relief to all imported clinical trial materials, in order to 
promote the growth of the biomedical sector.  Since 2010, the Government has operationalized the 
Import GST Deferment Scheme (IGDS ), which allows approved GST -registered businesses to defer 
payment until their monthly GST-return due dates;  this eases cash flow by removing the time lapse between payment of GST and claim.  In additio n, the Specialized Warehouse Scheme (SWS) was 
introduced in 2011 to provide storage facilities for goods meant for export. 
                                                      
17 International services are:  international transpor t for goods and services; lease or hire of transport; 
services related to land/buildings/goods located overseas ;  services related to goods for export;  services 
performed completely overseas;  services supplied to overs eas persons;  supplies related to ships or aircraft;  
telecommunications services;  trust services;  colocation services for computer server equipment;  services 
related to electronic systems for the im port and export of goods;  advertising services;  and supplies related to air 
and sea containers. 
18 Singapore Statistics online information.  Vi ewed at:  http://www.singstat.gov.sg/pubn/ 
reference/mdsfeb12.pdf. WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 28 
  
  (b) Excise duty 
17. Customs collects excise duties on imports of alcohol products, tobacco, petroleum products 
(motor spirits and compressed natural gas), and motor vehicles (Table III.5).  The only change over 
the review period was the imposition of an excise dut y (of S$0.20 per kg) on compressed natural gas.  
This entered into effect on 1 January 2012.19  
Table III.5 
Excise duty rates, 2012 
Product Rate No. of tariff lines 
(8-digit level) 
Alcohol products Mainly attract a rate of $70 per litr e of alcohol, with the main exceptions being stout, 
beer, cider, and perry, which attract a rate  of $48 per litre of alcohol.  A formula for 
calculating the duty payable results in highe r strength liquors attracting higher tax ratesa 
Certain alcoholic preparations or concen trates attract a rate of S$90 per kg 50 
Tobacco and 
tobacco products  Ranges from $239 to $352 per kg;  for certain cigarettes the rate is 35.2 cents for every 
gram, or part thereof, of each cigarette stick 30 
Motor spirits and 
compressed natural gas Range from $3.70 per decalitre (d al) to $7.10 per dal with leaded spirits attracting higher 
rates.  Compressed natural gas attracts a rate of S$0.20 per kg 
 7 
Motor vehicles  20% duty, except for mopeds a nd motorcycles, which attract a 12% rate 151 
a Formula for computation of duty payable on liquors:  duty=  total quantity in litres x $70. 00 x % of alcoholic strength. 
Source: Singapore Customs online inform ation.  Viewed at:  http://www.cu stoms.gov.sg/leftNav/trad/val/List+ 
of+Dutiable+Goods.htm. 
(v) Import prohibitions, restrictions, and licensing 
18. Singapore prohibits the import of some products mainly for health, safety, and environmental 
reasons or under UN or other interna tional agreements (Tables AIII.2).  As at the time of Singapore's 
previous Review, prohibitions incl ude chewing gum (except for therapeutic purposes) and used motor 
vehicles of more than three years old (except vintage and classic cars).  Implementing United Nations Security Council resolutions, Singapore prohibits the importation of arms and related materials as 
well as goods and technology related to nuclear, ballistic missile, and weapons of mass destruction 
programmes from the Democratic People's Republic of Korea and Iran, as well as any arms or related 
material from Eritrea and Libya.
20   
19. Restricted imports are subject to licensing re quirements, which may be automatic or non-
automatic depending on the product (Table AIII.3).  The licensing system applies to listed products 
from all countries.   
20. Rice remains subject to non-automatic import licensing under a stockpile  scheme maintained 
for food security and price stability purposes (rice is  considered to be a staple food, but is not 
produced domestically).  This scheme is operated under the Price Control Act and the Price Control 
(Rice) Order 1990.  Import licences, issued by Inte rnational Enterprise Singapo re, are required for all 
rice imports.  Licences cost S$50, may be applied for online (with a three-day processing time) and are valid indefinitely.  Different types of licence ar e granted depending on the purpose of the import.  
The "Stockpile licence" is required for all imports  of stockpile grade rice to be sold for local 
                                                      
19 Singapore Customs online information.  Viewed at:  http://www.customs.gov.sg/NR/rdonlyres/ 
D8707724-81E4-48CE-8C2D-D08EBA90F1BD728668/PressReleaseCNGDutyweb.pdf. 
20 Regulation of Imports and Exports Regulations (Seventh Schedule).  Viewed at:  
http://www.statutes.agc.gov.sg.   Singapore WT/TPR/S/267/Rev.1 
 Page 29 
 
 
  consumption.21  Stockpile grade rice includes white rice and fragrant rice, and since April 2010, also 
ponni, basmati, and parboiled rice.  Importers of st ockpile rice are required to maintain two-months' 
equivalent of their monthly import quantity (minim um monthly import is 50 tonnes), stored in a 
Government-designated warehouse (currently Sing apore Storage and Warehouse Pte Ltd).  The non-
stored portion of the imports may be sold directly to licensed wholesalers.  Importers are required to 
replace the rice stockpile with new stocks, so that rice may not be kept in storage for more than a 
year.22  The warehousing-related costs of the stockpile d rice are built into the final selling price and 
borne by consumers.23  The authorities confirmed that rice prices are determined by the market with 
no government intervention. 
(vi) Contingency measures  
(a) Anti-dumping and countervailing measures 
21. There have been no changes over the review period to Singapore's law on anti-dumping and 
countervailing measures, the Countervailing and An ti-Dumping Duties Act (Cap. 65B), nor to its 
implementing regulations.24  Over the review period, Singapore has not undertaken any anti-dumping 
or countervailing investigations, nor imposed any final measures.  It has no anti-dumping (AD) or 
countervailing (CV) measures in force:  it has neve r imposed a countervailing measure and its last AD 
measures were terminated in 2003. 
22. Singapore is a participant in the Friends of Anti-Dumping Negotiations (FANs).  Together 
with other Members, it has, over the review period, submitted several proposals to the DDA Negotiating Group on Rules to seek strengthene d disciplines in the Anti-Dumping Agreement 
(ADA).
25  Issues raised in these proposals include sup port for a prohibition on zeroing as a method of 
calculating the margin of dumping;   the inclusion of a broadly applicable "public interest" provision in the ADA;  and a mandatory lesser duty rule. 
(b) Safeguards 
23. Currently there is no safeguard legislation in Singapore.  The authorities confirmed that 
Singapore has no plans to enact any such laws.  
                                                      
21 Other licences include:  non-stock pile rice licence (for imports of gl utinous rice, brown rice, red rice, 
cargo rice, and wild rice);  import fo r re-export licence (rice may be imported for re-export only and must be 
stored in a free-trade zone (FTZ));  manufacturer licence (only 100% broken rice may be imported and must be used for manufacturing purposes and not sold locally;  and wholesale licence (the li censee may not import rice, 
but may undertake wholesale dealings in all types of rice). 
22 IE Singapore online information.  View ed at:  https://rice.iesingapore.gov.sg/. 
23 WTO (2008). 
24 The Act and its implementing regulations (Countervailing and Anti-dumping Duties (Expedited 
Review of Anti-dumping Duties) Determination and Countervailing and Anti-Dumping Duties Regulations may be viewed at:  http://statutes.agc.gov.sg.  A fuller description of the main features of the legislation may be 
found in the 2004 Trade Policy Review of Singap ore.  Viewed at:  WTO document WT/TPR/S/130, 
17 May 2004. 
25 The FANs comprises the delegations of Brazil;  Chile;  Colombia;  Costa Rica;  Hong Kong, China; 
Israel;  Japan;  Korea, Rep. of;  Mexico;  Norway;  Si ngapore;  Switzerland;  Chin ese Taipei;  Thailand;  and 
Turkey.   WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 30 
  
  (vii) Government procurement 
24. The total value of procurement by the Singapor e Government (excluding Ministry of Defence 
"classified" purchases) in FY2011 was S$26.7 billion (Table III.6).  Over the review period, open tendering procedures were used for about 80% of al l tenders (compared with around 85% at the time 
of Singapore's previous Review). 
Table III.6 
Value of the government procurement market, 2008-11  
 2008 2009 2010 2011a 
Total (S$ billion) of 
which (%) 27.1 20.1 15.1 26.7 
Construction (%) 63 65 58 54 
Services (%) 32 25 32 35 
Goods (%) 5 10 10 11 
 
a Data for 2011 are accurate as of 5 March 2012. 
Source : Data supplied by the MoF. 
(a) Procurement policy 
25. The legislative framework for government procur ement, is the Government Procurement Act 
and its subsidiary legislation.26 
26. Procurement is generally by individual minist ries, agencies, and statutory boards, although 
some centralized purchasing is carried out by the Mi nistry of Finance and other lead agencies.  The 
Government has 89 procuring entities (24 ministries , departments and organs of State as well as 
65 statutory boards (see section (3)(iii)).  There is  no sub-central procurement in Singapore.  The 
Government may engage the private sector in the delivery of public services through public-private 
partnerships (PPPs) where feasible, and usually for large projects.27  
27. Singapore is party to the WTO Agreemen t on Government Procurement (GPA) and 
participated in negotiations concl uded in 2011 to revise this Agreement.28  The main addition to 
Singapore's pre-existing commitments was executiv e search services (CPC 87201) under Annex 5 
(the Services Annex).  Singapore's most recently notified Government procurement statistics are from 
2008.  The total value of awards in 2008 was just over S$4 billion for Central Government (Annex 1) 
entities (96% of these purchases were above Singapore' s GPA thresholds), and just under S$19 billion 
for other (Annex 3) entities (94% of these purchases were above Singapore's GPA thresholds).29 
28. There are no government procurement provisions under any of the ASEAN FTAs with third 
countries.  However there are commitments under Si ngapore's bilateral FTAs with Australia, Japan,  
Korea, New Zealand, Panama, Peru, its Trans-Pacific partners, and the United States.  In all cases 
Singapore's security-sensitive procurements are exem pt, as are procurements made by a covered entity 
                                                      
26 Subsidiary legislation includes:  the Government Procurement Act (Commencement) Notification 
2002;  Government Procurement (Application) Order;  Government Procurement (Challenge Proceedings) 
Regulations;  and Government Procurement Regulations.  The Act and subsidiary regulations may be viewed at:  http://statutes.agc.gov.sg.  There have been no significant changes to the Government Procurement Act or 
subsidiary legislation over the review period.  
27 Ministry of Finance online information.  Viewed at:  app.mof.gov.sg/ppp.aspx. 
28 WTO online information.  Viewed at:  http://www.wto.org/english/news_e/news11_e/ 
gpro_15dec11_e.htm. 
29 WTO document GPA/102/Add.5, 23 February 2011. Singapore WT/TPR/S/267/Rev.1 
 Page 31 
 
 
  on behalf of a non-covered entity (Table III.7).  Th e authorities indicated that Singapore also abides 
by the non-binding principles on government proc urement developed by APEC's Government 
Procurement Expert's Group (GPEG).30 
Table III.7 
Agreements covering government procurement, February 2012  
Agreement Coverage, exclusions, a nd selected features Thresholds 
WTO GPA Agreement covers selected procuring entities in Singapore  
 Agreement applies to  
(a) All goods (subject to thresholds) 
(b) Listed services subsectors (subject to thresholds and the limitations and 
conditions specified in Singapore's GATS schedule) 
(c) Construction services are subject to the limitations and conditions specified 
in Singapore's GATS schedule 
 Central Government (Annex 1) 
entities: 
Goods:  SDR 130,000 
Services:  SDR 130,000 
Construction:  SDR 5,000,000  Other (Annex 3) entities: 
Goods: SDR 400,000 
Services:  SDR 400,000 Construction:  SDR 5,000,000 
Singapore-
Australia FTA (SAFTA) Agreement covers selected procuring en tities in Singapore.  Suppliers from each 
party are treated equally as any locally established supplier 
 
Agreement allows parties to promote industry development including measures 
to assist small and medium-sized ente rprises to gain access to procurement 
opportunities within their respective territories No minimum threshold (for 
either party) for goods, services, and construction 
EFTA-Singapore FTA (ESFTA) Parties' rights and obligations vis-à-vis  public procurement are governed by the 
WTO GPA.  However, they have agreed to cooperate with a view to achieving 
further liberalization of procurement markets See GPA thresholds (above) 
Singapore-
Japan FTA (JSEPA) 
 The Government Procurement Chapter mainly follows the WTO GPA (which 
both Singapore and Japan are members of).  However, the thresholds for purchases of goods and most services by Annex 1 and Annex 3 entities has been 
reduced.  These reduced thresholds do not apply to construction work; 
architectural, engineering and other technical services 
 Central Government (Annex 1) 
entities and other (Annex 3) entities: 
Goods:  SDR 100,000 
Services:  SDR 100,000  Construction:  SDR 5,000,000  
Singapore-
Korea FTA (KSFTA) 
 Agreement covers selected pr ocuring entities in Singapore  
 Agreement applies to  
(a) All goods (subject to thresholds) 
(b) Listed services subsectors (subject to thresholds and the limitations and 
conditions specified in Singapore's GATS schedule) 
(c) Construction services (subject to WT O GPA thresholds, a review of which 
may be considered at the review meet ing of the KSFTA provided under Article 
22.1).  Construction services are subj ect to the limitations and conditions 
specified in Singapore's GATS schedule Central Government entities: 
Goods:  SDR 100,000 Services:  SDR 100,000 
Construction:  SDR 5,000,000 
 Other entities: Goods:  SDR 400,000 
Services:  SDR 400,000 
Construction:  SDR 5,000,000 
Singapore-New 
Zealand FTA (ANZSCEP) 
 The agreement does not specify whic h procuring entitie s are covered. 
 Minimum threshold of SDR 
50,000 for goods, services, and construction  
Table III.7 (cont'd) 
   
 
  
 
  
                                                      
30 These principles include:  transparency;  value for money;  open and effective competition;  fair 
dealing;  accountability and due process;  and non-discrimination. WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 32 
  
  Agreement Coverage, exclusions, a nd selected features Thresholds 
Singapore-
Panama FTA 
(PSFTA) 
 Agreement covers selected pr ocuring entities in Singapore 
 
Agreement applies to (a) All goods (subject to thresholds) 
(b) Listed services subsectors (subject to thresholds and the limitations and 
conditions specified in Singapore's GATS schedule) 
(c) Listed construction services (subject to thresholds).  Individuals in charge of 
engineering or architectural works must be qualified professional engineers or 
architects in Singapore.  The construction services offer is subject to the limitations and conditions specifi ed in Singapore's GATS schedule Central Government entities: 
Goods:  SDR 130,000 
Services:  SDR 130,000 Construction:  SDR 5,000,000 
 
Other Government entities: Goods:  SDR 400,000 
Services:  SDR 400,000 
Construction;  SDR 5,000,000 
Peru-Singapore 
FTA (PeSFTA) 
 Agreement covers selected procuring entities in Singapore  
 
Agreement applies to 
(a) All goods (subject to thresholds) 
(b) Listed services subsectors (subject to thresholds and the limitations and 
conditions specified in Singapore's GATS schedule) 
(c) Listed construction services (subject to thresholds).  The construction 
services offer is subject to the limitati ons and conditions specified in Singapore's 
GATS schedule Central Government entities: 
Goods:  SDR 130,000 Services:  SDR 130,000 
Construction:  SDR 5,000,000 
 Other Government entities: 
Goods:  SDR 400,000 
Services:  SDR 400,000 Construction;  SDR 5,000,000 
Trans-Pacific 
SEP (Brunei, GNew Zealand, 
Chile and 
Singapore) 
 Agreement covers selected pr ocuring entities in Singapore 
 Agreement applies to 
(a) All goods (subject to thresholds) 
(b) Listed services subsectors (subject to thresholds and the limitations and 
conditions specified in Singapore's GATS schedule) 
(c) Listed construction services (subject to thresholds).  The construction 
services offer is subject to the limitati ons and conditions specified in Singapore's 
GATS schedule Central Government entities: 
Goods:  SDR 50,000 Services:  SDR 50,000 
Construction:  SDR 5,000,000 
 This agreement does not cover 
other Government entities 
Singapore-
United States 
FTA (USSFTA) Agreement covers selected pr ocuring entities in Singapore 
 
Agreement applies to: (a) All goods (subject to thresholds) 
(b) All services subsectors (subject to thresholds) 
(c) Construction services (subject to thresholds).   Values of these thresholds may be adjust ed in accordance with a formula (set out 
in Annex 13B) 
 Central Government Entities: 
Goods:  S$102,710 
Services:  S$102,710 Construction:  S$11,376,000 
 
Other entities: Goods:  S$910,000 
Services:  S$910,000 
Construction:  S$11,376,000 
 
Source : WTO document GPA/W/315/Add. 1, 15 December 2011;  and IE Singapore online information.  Viewed at:  
www.fta.gov.sg/sg_fta.asp.  
(b) Procurement procedures 
29. Procurement procedures are unchanged since Singapore's previous Review:  purchases of 
goods and services up to a value of S$3,000 are c onsidered to be small value purchases.  The 
authorities noted that procuring entities may appro ach any supplier to make  such purchases;  all 
suppliers are eligible.  Purch ase of goods and services between S$3,000 and S$70,000 is through 
invitations to quote (ITQs).  The authorities noted that specifications and terms, and conditions in 
ITQs tend to be simpler than those in open te nders (see below).  ITQs are published in GeBIZ 
(www.gebiz.gov.sg)).  No preferences or set-asi des are accorded to dom estic suppliers.  All 
procurement above $70,000 is through competitiv e open tendering, except in circumstances when 
selective or limited tendering is required (Table III.8)  
30. At the time of Singapore's previous Review, th e authorities noted that tenders are awarded to 
the supplier that provides an overall best valu e for money that meets the specifications and Singapore WT/TPR/S/267/Rev.1 
 Page 33 
 
 
  requirements stipulated in the tender.  Hence,  both quality and price are taken into account.  
Moreover, all foreign and domestic s uppliers are subject to the same procedures.  Given that there is 
no distinction or discrimination between local a nd foreign suppliers, Singapore does not monitor the 
proportion of foreign-supplier-awarded contracts.31   
Table III.8 
Government procurement bidding processes, 2012 
Contracting 
process Instances when used Contracts:  number and 
value (2011) 
Open tendering Used for all procurements over S $70,000 (except in instances below).  Tenders are 
published on the Government Electroni c Business System (GeBIZ) website 
(http://www.gebiz.gov.sg).  Tender documents must include all evaluation criteria. 
Unless other criteria have been defined, the contract is awarded for the lowest 
acceptable price (i.e. also taking quality into account).  Bidder selection and 
contract award are announced on GeBiz Number: 3,533 
Value: S$24.8 billion  
Selective tendering Used for complex projects.  It  usually involves 2 stages:  pre-qualification of 
interested suppliers, based on the technical merits of the offer;  and invitation to 
qualified suppliers to tender Number: 5 
Value: S$171,673,813 
Limited tendering Involves inviting one or a limited num ber of tenderers to participate in a tender.  
Use of limited tendering is subject to th e conditions stipulated in the WTO-GPA, 
for example, procurement in situations of urgency or when a tendering bid has 
failed (i.e. when no responsive bid has been submitted) Number: 1,429 
Value: S$ 1.7 billion 
 
Source:  ADB/OECD (2006), Curbing Corruption in Public Proc urement in Asia and the Pacific .  Viewed at:  
http://www.oecd.org/dataoecd/4/40/37575976.pdf;  WTO do cument WT/TPR/S/2002/Rev. 1, 26 September 2008; 
and information provided by the authorities.  
31. The Ministry of Finance puts the public sector's  indicative purchasing plan for the financial 
year online, generally for purchases over S$200,000.  Th is is to help suppliers plan ahead, rather than 
as an invitation to tender.32  In 2011, a new GeBIZ alerts service was rolled out, through which 
subscribed suppliers may receive alerts on procurement opportunities published on GeBIZ. 
32. The authorities noted that there are regular inte rnal and external audits on compliance with 
procurement processes.  These include the auditing activities of the Auditor-General's office, which 
are published annually and are publically available.  In the Auditor-General's reports for FY 2010-11, 
it was highlighted that many of the Government minist ry and statutory board lapses in audits were in 
procurement, arising from non-adherence to procur ement rules of transparency, and open and fair 
competition.  Examples included waiving co mpetition based on weak grounds;  setting an 
unrealistically short period for submission of bids , thereby limiting competition;  not giving equal 
opportunity to tenderers to revise their bid price when requirements were changed;  and accepting a 
tender that did not meet specifications.  It was fu rther noted that these lapses were largely due to 
administrative expediency taking precedence over financial prudence.33  
(c) Dispute resolution 
33. The Government Procurement Adjudication Tr ibunal handles complaints of non-compliance 
with the Agreement on Government Procurement.   Since 2008, the Tribunal has received two 
complaints (in 2009 and in 2010).  However, the authorities indicated that these did not reach the 
formal hearing stage as they were resolved amic ably between the supplier and government agency. 
                                                      
31 WTO document WT/TPR/M/202/Add.1, 15 September 2008. 
32 Listing viewed at:  http://app.mof.gov.sg/mfeupdate/index.asp. 
33 Auditor-General (2010). WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 34 
  
  (viii) State trading 
34. Singapore notified the Secretariat in 2010 that it does not maintain any state trading 
enterprises of the kind described in paragraph 1 of the Understanding on the Interpretation of 
Article XVII of the GATT 1994.34  As reported in Singapore's previous Review, the authorities 
confirmed that Singapore does not have any legislati on relating to state trading in imports and exports. 
(ix) Standards, technical regulations , and conformity assessment  
35. SPRING Singapore, a statutory board under the purview of the Ministry of Trade and 
Industry, is the national standards and accreditation body.35  SPRING Singapore's responsibilities 
include the regulation of "controlled goods" to ensu re consumer safety and protection.  Technical 
regulations are also developed by the Infoco mm Development Authority of Singapore (IDA), the 
Ministry of Health, the Ministry of Environment, the National Environment Agency (NEA), and the Public Utilities Board (PUB). Since the last Review  of Singapore, no specific trade concerns have 
been raised in the TBT Comm ittee regarding its measures.  
Standards 
 
36. Singapore's guiding principles for standardization are alignment with inte rnational standards; 
a performance-based approach; and active participa tion and support of govern ment agencies and the 
private sector in the development of standards used in technical regulations.  It favours the direct use 
of internationally accepted standards wherever ap propriate.  Singapore has a small collection of 
national standards, which are developed only for sp ecific reasons, such as environmental conditions.  
In developing these national standards, internati onally accepted standards are used or referred to, 
wherever appropriate, and deviations must be jus tified in the national standard document.  Singapore 
Standards become mandatory when referenced in le gislation through Acts or in regulations through 
administrative control.   
37. The timeframe for drafting and approving a new or revised standard ranges from 12 months 
for a product standard to 24 months for a code of pr actice.  Draft standards are released for a 60-day 
public comment period.  Upon approval by the standards committee, they are published in the 
National Gazette .  There were 705 Singapore Standards (i ncluding technical references) as of 
31 December 2011, of which 173 are used by regul ators (i.e. mandatory);  the remainder are 
voluntary.  Singapore standards are reviewed every five years to consider whether they should be 
confirmed, revised, amended, archived or withdraw n;  they may be reviewed earlier, if the need 
arises.   
38. A technical reference is a pre-Singapore standard that is developed with the aim of meeting an 
urgent industry need.  This could be in light of rapid technological change or absence of a reference 
industry standard.  Unlike a Singapore standard, a technical reference is published without going 
through broad consensus procedures.  It is implemen ted for two years before a review is made on its 
suitability to become a Singapore standard based on f eedback by industry.  The review may also result 
in the continuation of the technical reference fo r further industry trial or its withdrawal.   
                                                      
34 WTO document:  G/STR/N/13/SGP, 17 March 2010. 
35 SPRING Singapore is one of three national enquiry points under the TBT Agreement;  the others are 
the Agri-Food and Veterinary Authority (AVA), and the Ministry of Trade and Industry. Singapore WT/TPR/S/267/Rev.1 
 Page 35 
 
 
  39. Under the Quality for Enterprises through Standards (QUEST) Programme launched by 
SPRING in July 2011 (see Box III.1), enterprises are eligible for incentives to  encourage the use of 
standards that allow them to reali ze productivity and competitiveness gains. 
Technical regulations 
 40. Technical regulations are applied mainly in the machinery, telecommunications, medical 
devices, electrical and electronic products, and food sectors. SPRING Singapore administers the Singapore Consumer Protection (Safet y Requirements) Registration Scheme
36, under which all goods 
on a control list must be registered with SPRING Si ngapore before they may be advertised, traded or 
displayed for sale in Singapore.  Third-party conf ormity assessment based on type testing is required 
to carry the Singapore Safety Mark.  There is no batch testing, pre-factory inspection or border 
inspection for electrical products.  A total of 45 ite ms are currently covered by the scheme;  41 are 
electrical and electronic appliances and there are 4 categories of gas products.  The scheme is 
reviewed every 2-3 years.  With effect from 1 April 2011, the new Consumer Protection (Consumer 
Goods Safety Requirements) Regulations are inte nded to protect consumer s from unsafe consumer 
goods such as toys, children's products, apparels, s ports and recreation products, furniture, mattresses 
and bedding, and do-it-yourself tools. SPRING Singa pore has the power to stop the circulation of 
consumer goods that do not meet applicable safety standa rds, and to direct suppliers to inform users of 
the potential dangers of such goods.  Pre-market tes ting or certification is not required, and there are 
no border inspections for consumer goods.  Non-compliance with the re gulations is subject to fines 
and/or imprisonment.  
Conformity assessment procedures 
 
41. The Singapore Accreditation Council of SPRING is responsible for accrediting conformity 
assessment bodies.  Its objective is to develop, ma intain, and improve the standard of conformity 
assessment activities and to facilitate trade by  establishing bilateral and multilateral mutual 
recognition with other countries.  Accreditation is voluntary and based on international standards, i.e. 
ISO/IEC 17025 for laboratories, ISO/IEC 17020 for inspection bodies, ISO/IEC 17021 for management systems certification bodies, and IS O/IEC Guide 65 for product certification bodies.  
Any conformity assessment body whether local or foreign may operate in Singapore.  Accredited 
bodies may use the SAC mark of accreditation.   
42. The Singapore Accreditation Council operates a ccreditation programmes in:  calibration and 
testing laboratories covering chemical, biological , environmental, medical, medical imaging, 
electrical, non-destructive testing, and testing relate d to civil and mechanical engineering;  inspection 
bodies for areas such as industrial pressure vessels  and lifting equipment, motor vehicles, and 
structural steelwork;  quality management system (ISO 9001) certification bodies;  environment 
management system (ISO 14001) certification bodies;   product certification bodies;  occupational 
safety and health management system (OSHMS) certification bodies;  HACCP food safety management system certification bodies;  and ISO 22000 certification bodies.  
43. The Singapore Accreditation Council is a si gnatory member of various regional and 
international mutual recognition agreements (MRAs) such as the Asia Pacific Laboratory 
Accreditation Cooperation (APLAC), Pacific Accr editation Cooperation (PAC), International 
Laboratory Accreditation Cooperation (ILAC) and Inte rnational Accreditation Forum (IAF).  Through 
                                                      
36 Consumer Protection (Safety Requirements) Regulations (Cap 53).   WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 36 
  
  these MRAs, the equivalence of accredited test repor ts and certifications from overseas partners are 
recognized. 
44. Competent private sector bodies such as manufacturers, installers, suppliers and repairers of 
weighing and measuring instruments may apply to be  designated by SPRING Singapore to handle the 
verification of weighing and measuring instruments for trade use (Weights and Measures Programme 
- Authorised Verifier Scheme).  To date, 24 author ized verifiers have been appointed and undertake 
third-party conformity assessment of weighing an d measuring instruments for trade use.  The 
Authorised Verifier Scheme has given business u sers of these instruments greater choice of service 
providers and reduced the turnaround time from th ree days to within a day, thereby reducing 
compliance costs.  
(x) Sanitary and phytosanitary measures (SPS) 
45. As Singapore relies for over 90% of its food n eeds on imports, its food import policy is aimed 
mainly at assuring a steady supply of safe food from a large number of countries.  There have been no major changes to Singapore's SPS regime since its last TPR, although a number of laws and 
regulations have been updated (Table III.9).  Sin ce the last Review, no specific trade concerns have 
been raised in the SPS Committee re garding Singapore's SPS measures. 
Table III.9 
Amendments to SPS requirements, 2008-11 
Name of legislation Date of 
amendment Description WTO notification Conformity with an 
international standard 
Animals and Birds (Importation) Order 1 April 2009 Import requirements for various animal 
products (animal semen;  fertilizer containing any animal products;  feed containing any animal products; clinical and pathological 
specimens and carcasses).  No change of SPS 
measures, merely re-drafting of the Importation Order for greater clarity .. .. 
Animal and Birds Act  1 January 2010 New import and quarantine requirements as part 
of the rabies risk-management approach for imports of dogs and cats, involving re-categorizing countries according to their rabies 
risk G/SPS/N/SGP/37 
 Yes 
Animals and Birds 
(Live Fish) Rules 20 January 2011 
 To replace the Animals and Birds (Ornamental 
Fish) Rules and to specify import conditions, such as the requirement for health certificate 
and penalties for non-compliance G/SPS/N/SGP/38 
 Yes 
Food (Amendment) 
Regulations 2011 
 15 April 2011 
  New additives and extension of use of existing 
additives; revised limits of contaminants;  revised requirements for imported food;  new 
and revised food standards;  new and revised 
requirements for food labelling.  Regulation 14(2) of the Food Regulations previously allowed the use of the word 
"unbranded" for declaration on the import 
permit if the processed food product has no brand name at the time of import.  With the 
amendments, the word "unbranded" is no longer 
allowed.  The brand name of the processed food product must be declared on the import permit.  If the product does not have a brand name at the 
time of import, the name of the manufacturer of 
the product or the intended brand name of the product must be declared on the import permit.  This is for source-tracing purposes  G/SPS/N/SGP/39 
G/TBT/N/SGP/10  Yes 
    Table III.9 (cont'd) Singapore WT/TPR/S/267/Rev.1 
 Page 37 
 
 
  Name of legislation Date of 
amendment Description WTO notification Conformity with an 
international standard 
Requirement for import of puffer fish  8 October 2011 Imported puffer or fugu fish must be 
accompanied by a health certificate from the 
relevant government authority of the exporting country certifying that the tetrodotoxin in the fish has been removed by a qualified chef and is 
fit for human consumption G/SPS/N/SGP/40 No relevant 
international standard 
available 
- Not available. 
Source : Agri-Food and Veterinary Authority on line information.  Viewed at:   http://www.ava.gov.sg/NR/rdonlyres/4021 
 0FDA-4EA7-4EAB-AD16-214FAC01036C/18743/circular _FoodAmendmentRegulations2011.pdf;  and 
 information provided by the Singapore authorities. 
46. The main statutes governing SPS measures are the Agri-Food and Veterinary Authority Act;  
Animal and Birds Act;  Control of Plants Act;  Whol esome Meat and Fish Act;  Sale of Food Act;  
Endangered Species (Import and Export) Act 2006;  W ild Animals and Birds Act;  Fisheries Act;  and 
Feeding Stuffs Act.   
47. SPS measures are implemented by the Agri-Food and Veterinary Authority (AVA), which is 
also Singapore's SPS enquiry point.  The AVA is responsible for ensuring food safety (from importation and manufacture to retail level), an d animal and plant health.  According to the 
authorities, Singapore ensures that  its SPS measures are consistent with international standards, 
guidelines, and recommendations.  In the absence of  such standards, Singapore conducts is own 
risk-assessment and makes risk-m anagement decisions taking into account economic, technical, and 
other relevant factors.  Risk-assessment costs are borne by the AVA.  Singapore may also impose provisional SPS measures in accordance with Arti cle 5.7 of the SPS Agreement, where scientific 
evidence is insufficient.   
48. All food products and food appliances are regulated by the AVA.  Import licensing 
procedures apply (Table AIII.3).  Thus, annual im porter licences are required under the Wholesome 
Meat and Fish Act, and the Control of Plants Act,  i.e. for imports of meat, fish/seafood, and fresh 
fruits and vegetables.  The purpose of the importer li censing system is to maintain a register of all 
importers for traceability purposes.  Imports of othe r food items, including processed foods, do not 
require an annual importer licence under the Sale of Food Act.  However, Singapore has implemented 
a similar system (importer "registration") for processed foods, through which traders must register their imports with the AVA.
37   Selected high-risk food products  are subject to additional controls, 
such as health certificates, laboratory analysis reports  or proof that the source or factory is regulated 
by the authority of the exporting country through a licensing system or similar food safety regulation.  
This is to guard against exports into Singa pore from "backyard" operations.  The AVA carries out 
inspections of imported (and domes tically produced) foods, animals,  and plants;  local farms;  
slaughterhouses;  food processing establishments;  and storage facilities.  According to the authorities, 
inspections (including sampling for laboratory analys is) are carried out in a risk-based manner.  Unfit 
consignments are refused entry and destroyed or retu rned to the country of origin.  All food items are 
subject to traceability requirements, indicating at least the country of origin, if not the 
farm/establishment.  Imports of dairy products, livest ock, meat, and fish are considered to be "high 
risk" and are subject to strict controls, involving, inter alia , accreditation of foreign farms and 
establishments, inspection, and testing.  Accred itation is carried out by the AVA based on risk 
assessment, including factors such as the veterinary infrastructure, disease status, legislation and other 
                                                      
37 For details of the system, see:  http://www.ava.g ov.sg/Services/LicensesPermitsAndCerts/.  Then 
select:  15.  Registration to Import Processed Food Products and Food Appliances (excluding meat and fish 
products, fresh fruits and vegetables). WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 38 
  
  SPS measures, and hygiene.  Meat imports are a llowed only from accredited establishments in 
countries with which Singapore has protocol agre ements.  Chilled pork may only be imported from 
Australia, Canada, Denmark, New Zealand, Sweden, and the United States.  Frozen beef, mutton, and 
poultry may be imported from a limited number of countries, and in some cases, only from AVA-
accredited establishments.  
49. Beef imports are prohibited from countries in which Bovine Spongiform Encephalopathy 
(BSE) has been detected.  Singapore previously required six years of non-BSE detection in a country before re-establishing trade, but in 2006 establis hed a minimal-risk rule in line with World 
Organization for Animal Health (OIE) guidelines.  In 2006, Singapore reopened its market to U.S. 
boneless beef from animals under 30 months of age.  Since then, the Singapore market has been 
similarly opened to Canada (2009), Japan (2010), and France and Ireland (2011).  In the case of the Netherlands, Singapore allowed imports of boneless and bone-in veal in 2010.
38  Dairy products from 
countries that are not free from Foot-and-Mouth Disease may be imported if subject to double pasteurization treatment. 
50. Imports of high-risk shellfish products, such as oysters, cockle meat, cooked prawns, and 
cooked crab meat, are permitted only from certain  sources with acceptable sanitation programmes, 
and must be accompanied by a health certificate from the country of origin;  live oysters may only be imported from Australia, Canada, France, Irela nd, the Netherlands, New Zealand, the United 
Kingdom, and the United States.  All consignments of these products undergo laboratory testing upon 
arrival in Singapore.  New import requirements involving a health certificate for cleaned and 
processed puffer fish entered into force on 8 Octobe r 2011;  imports of live and whole, unprocessed 
puffer fish are prohibited (Table III.9). 
51. Under the Control of Plants Act, all imports of  plants are regulated by  the AVA to prevent the 
introduction of exotic plant pests and diseases into  Singapore and the region; domestically produced 
plants cultivated in Singapore's agri-technology parks are also monitored by the AVA.  Plants must be 
accompanied by phytosanitary certificat es from the country of origin.  Some plants require additional 
documentation.  Phytosanitary certificates are provided by the AVA for domestically produced plants 
being exported from Singapore, to certify freedom from pests and disease.
 
Labelling  
52. Singapore has made no major changes with resp ect to marking, labelling, and packaging 
requirements since its last TPR.   
53. However, Singapore's energy labelling schem es have been updated.  The National 
Environment Agency administers the Mandato ry Fuel Economy Labelling (FEL) scheme for 
passenger cars and light goods vehicles, which h as been mandatory for importers and manufacturers 
since 1 April 2009.
39  The Mandatory Energy Labelling Sc heme has been implemented since 
January 2008 for household fridges and air-conditioners  (two of the most energy-intensive household 
appliances) and was extended to cove r clothes dryers from 1 April 2009. 
54. Under the Sale of Food Act and the Food Regul ations, labels are re quired on imported food, 
which must specify the country of origin.  Pre-packag ed foods must be labelled to show (in English):  
the appropriate designation of the food content;  whether foods are compounded, mixed or blended;  
                                                      
38 Imports of bone-in veal from the Ne therlands are considered of neglig ible BSE risk for reasons of the 
age and feeding management of the calves.   
39 Environmental Protection and Management (Energy Conservation) (Amendment) Regulations 2009. Singapore WT/TPR/S/267/Rev.1 
 Page 39 
 
 
  the minimum quantity stated in metric net wei ght or measure;  the name and address of the 
manufacturer or seller;  and the country of origin.40  Expiry dates are required on the labels of 
19 groups of food products (listed under th e Third Schedule of the Food Regulations).41  Labels for 
bottled natural mineral water and spring water must include the brand name, the source of the water 
and the amounts of sodium, calcium, potassium, magnesium, bicarbonates, chloride, and sulphates 
present, in addition to the basic labelling info rmation.  The Food Regulations were amended on 
15 April 2011 with respect to labellin g requirements (see Table III.9).   
55. There are no specific labelling requirements for pre-packed genetically modified (GM) food 
products.  The labelling of GM food is currently being discussed in the Sub-Committee on Labelling, 
under the Genetic Modification Advisory Comm ittee, which is following developments in 
international fora, including the Codex Alimentarius. 
(2) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures 
56. There have been no changes to export pro cedures during the review period.  Under the 
Regulation of Imports and Exports  Act (1995), an export permit is required for all exports.  Export 
declarations must be made through TradeNet;  once approved a permit is issued.  In 99% of cases a 
TradeNet declaration may be processed within ten minutes.  For controlled exports and goods 
exported by road and rail, export permits must be obt ained before export.  For exports by sea and air, 
the customs declaration may be submitted within three days post-export.  As explained by the 
authorities this flexibility is afforded to air and sea shipments because they are normally covered by a 
manifest, allowing trade statistics to be verified through a post-export manifest reconciliation process. 
(ii) Export taxes and other charges 
57. Singapore has no export taxes or levies 
(iii) Export prohibitions, restrictions, and licensing 
58. Under the Regulation of Imports and Exports Regulations, exports of  arms and related 
material are prohibited to:  the Côte  d'Ivoire;  the Democratic Repub lic of Congo;  Lebanon;  Somalia; 
Sudan;  Iraq;  Korea, Dem. Rep.;  Eritrea;  Iran; and Libya.  In addition, exports of materials that 
could contribute to the development of nuclear w eapons are prohibited to Iran and Korea, D.R. as well 
as all exports to all individuals and entities belongi ng to or associated with the Taliban and Al-Qaida 
organizations.  Export prohibitions to Korea, D.R.  are also in place on certain luxury items.  Under 
multilateral environmental agreements, certain  exports (such as chlorofluorocarbons, carbon 
tetrachloride, methyl chloroform, etc.) are prohi bited.  Chemicals controlled under the Rotterdam 
Convention are subjected to prior informed consent procedures. 
                                                      
40 A description (in English) of the contents of the package may be added to the face of the label, 
provided that the additional language is not contrary to, or a modification of, any statement on the label.  Illustrations must accurately describe the true nature or origin of the food.  Foods having defined standards must 
be labelled to conform to those standards and be free from added substances.  Packages of food described as 
"enriched", "fortified", "vitaminized" or in any other way th at implies that the article contains added vitamins or 
minerals must show the quantity of vitamins or minerals added per metric unit. 
41 AVA online information, viewed at:  http://www.ava.gov.sg/nr/rdonlyres/0ca18578-7610-4917-
bb67-c7df4b96504b/19280/2web _sof_foodregulations15april2011.pdf. WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 40 
  
  59. Approvals in the form of licences or permits ar e required for various controlled items.  These 
are required prior to export and must be obtai ned from the relevant ag encies through TradeNet 
(Table AIII.4)  
(iv) Export finance and insurance  
60. Export finance is available only through private- sector institutions.  However, in order to 
encourage private-sector lending, IE Singapore, th rough the Internationalization Finance (IF) Scheme, 
underwrites 70% of the value of loans by participatin g financial institutions (PFIs) to Singapore-based 
companies.  Loans must be for overseas expansion activities (including, but not limited to export finance) and the maximum loan amount is S$15 million.
42  To be eligible for a loan under this 
scheme, the turnover of trading companies must  not exceed S$500 million, and other conditions 
apply.  Interest rates are determined by the resp ective PFIs.  In addition, Singapore has the Loan 
Insurance Scheme (LIS) to encourage private- sector lending to Singapore-based companies for 
working capital and short-term trade financing.  Such risks are underwritten by commercial insurers.  
The scheme comprises a LIS+ layer, whereby Inte rnational Enterprise (IE) Singapore underwrites 
limits that are beyond the capacity of commercial insure rs.  Interest rates are determined by the PFIs. 
61. Export insurance is also provided only by the private sector.  Under the Trade Credit 
Insurance Scheme (TCIS), IE Si ngapore provides 50% of the mini mum premium for trade credit 
insurance policies held by small and medium-sized enterprises (SMEs) with Singapore-registered 
credit insurers.43  To be eligible for government support under this scheme, companies must be 
Singapore-based and have a maximum turnover of S$100 million (up from S$80 million as of 
April 2011), as well as other requirements.  Suppor t under the scheme covers sales both to domestic 
and overseas customers.  The maximum support pe r company is S$100,000.  The TCIS (formerly 
Export Coverage Scheme (ECS)) was launched in March 2009.44  Between 1 March 2009 and 
29 February 2012, there were 146 beneficiari es and approved support of S$4.93 million. 
(v) Export assistance 
62. International Enterprise (IE) Singapore is the stat utory board responsible for trade promotion.  
Through its network of 37 offices worldwide, it help s to build networks and alliances abroad with a 
view to enhancing market access for Singapore-based companies.  It also funds business participation 
in trade missions under the International Marketi ng Activities Programme (iMAP), and the Malaysia-
Singapore Third Country Business Development Fund.   
63. IE Singapore also provides financial support through a variety of programmes to assist 
companies to expand or develop new overseas operations.  Singapore-based businesses may be 
eligible for tax deductions under the Double Ta x Deduction for Internationalisation scheme for 
various market and investment development costs, such as market feasibility studies, participation in 
trade fairs, advertising and the establishment of  overseas marketing offices.  IE Singapore grant 
funding is also available for firm  capability development, and market access for new market entry or 
expansion of presence in existing overseas market s.  Areas supported under capability development 
                                                      
42 These thresholds were increased temporarily during the global financial crisis.  Between 2009 and 
2011, the maximum loan amount was increased from S$15 million to S$50 million, with IE Singapore 
extending its portion of the risk sharing from 70% to 80%. 
43 Trade credit insurance policies cover insolvency  of and protracted default by end buyers. 
44 As noted by the authorities, the ECS was a rece ssionary scheme designed to address a short-term 
liquidity crunch.  With the transition from ECS to TCIS, a government guarantee to cover risks beyond the 
capacity of commercial insurers was removed. Singapore WT/TPR/S/267/Rev.1 
 Page 41 
 
 
  include developing strategies in e-commerce, manpower, branding, design and IP.45  B e t w e e n  
2008-11, 21,600 companies benefited fr om financial assistance from IE Singapore, with grant support 
totaling S$273 million.   
64. The Government, through IE Singapore conti nues to offer tax concessions to global and 
regional commodity trading companies to base thei r trading activities in Si ngapore through the Global 
Trader Programme (GTP)(Table AIII.5).  As of  December 2011, over 350 co mpanies were engaged 
with IE Singapore with a combined turnover of  $1.1 trillion.  Agri-commodities and energy 
companies each make up about 35% of the cluster wi th metals and minerals companies accounting for 
the rest.  
(vi) Free-trade zones 
65. Singapore has nine free-trade zones (FTZs), groupe d together in five geographical areas.  
These largely provide the services and facilities for th e country's substantial transhipment activities.  
In 2010, re-exports accounted for 48%  of exports (representing S$230.2 billion), mainly destined to 
Malaysia (14% of re-exports);  Hong Kong, Chin a (13%);  Indonesia (13%);  and China (11%).  
Seven of the FTZs cater for seaborne cargo and two for air cargo.46  
66. The main law governing FTZs in Singapore re mains the Free Trade Zones Act (Cap. 114).  
There were no substantial changes to this Act ov er the review period.  Changes to subsidiary 
legislation reflect changes to the designation of FTZs and appointment of authorities to administer 
them.47 
67. Goods may be stored in FTZs for an unlimited period until they are either released into the 
domestic market or transhipped.  Customs permits are not required for goods discharged directly into 
an FTZ unless they are subject to import prohibitions  or restrictions, and goods are not subject to 
border or internal taxes.  Tobacco and liquor may only be stored in FTZs if they are to be transhipped.  
Processes such as re-packaging, sorting, and gr ading of goods may be undertaken in FTZs.  
Manufacturing may also be carried out, upon application to Customs.   
(3) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
68. Singapore maintains a wide array of incentive schemes in the form of tax incentives and 
grants to assist companies.  These, inter alia , are intended to encourage Singapore-based companies to 
                                                      
45 IE Singapore online information.  Viewed at:  http://www.iesingapore.gov.sg/wps/portal/Capitals and 
http://www.iesingapore.gov.sg/wps/portal/Competency.  The authorities noted that the separate programmes on 
branding, design, and IP, which are part of the Intern ational Capability Development Programme (iCDP) will be 
consolidated into one integrated programme, in Ap ril 2012, to be called the Global Company Programme 
(GCP).  The stated aim of this move is to streamlin e the marketing and processing of these now separate 
programmes, and to focus on companies' internationalization plans.  The GCP will continue to operate on the 
same grant principles as the iCDP. 
46 FTZs in operation are:  Tanj ong Pagar Terminal and Keppel Terminal;  Jurong Port;  Sembawang 
Wharves;  Changi Airport Cargo Terminal Complex;  Brani Terminal;  Keppel Terminal;  Keppel Distripark 
Linkbridge;  Pasir Panjang Terminal;  and Airport Logis tics Park of Singapore.  Th ese FTZs are listed in the 
Free Trade Zones (Declared) Notifica tion (as amended in 2008, 2009, 2010, and 2011).  The authorities 
designated to administer and operate them, are listed in the Free Trade Zones (Appointment of Authorities to 
Administer Free Trade Zones) Notification (as amended in 2009 and 2011). 
47 For the Free Trade Zones Act and subsidiary legislation, see:  http://statutes.agc.gov.sg. WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 42 
  
  expand and internationalize production;  invest in  research and development (R&D) and training;  
promote investment in technology;  access procuremen t opportunities and suppor t the development of 
small and medium sized enterprises (SMEs) and start-up companies.  A number of incentive schemes are also geared towards making Singapore attrac tive as a centre for services activities and a base for 
global or regional headquarters.  
69. In 2008, Singapore notified the WTO that it does not maintain any subsidies required to be 
notified under Article XVI:1 of the GATT 1994 and Article 25.2 of the Agreement on Subsidies and 
Countervailing Measures.
48  Since 2008, one WTO Member (A ustralia) has requested further 
information within the Committee on Subsidies a nd Countervailing Measures on subsidies provided 
by Singapore in relation to the pharmaceutical sector.49  Singapore has responded to this request to 
clarify that it does not maintain specific subsidi es as defined by the SCM Agreement and hence does 
not apply incentive or subsidy schemes solely to the pharmaceutical sector.50 
70. During the review period, the Government's  policy and budgetary focus shifted from 
implementing measures to respond to the global financ ial crisis to investing in skills, innovation, and 
productivity.  This shift in emphasis can be seen in the budgetary initiatives introduced since 2010 
(see below);  the recommendations of the Government's Economic Strategies Committee in 2010 
(Chapter I(4));  and in the Government's Fram ework for Research, Innovation and Enterprise Plan 
(RIE) for 2011-15 (Chapter I(4)).51   
71. The agencies most active in providing grants  and tax incentives are:  Singapore Economic 
Development Board (EDB);  International Enterp rise (IE) Singapore;  Monetary Authority of 
Singapore (MAS);  Maritime and Port Authority of  Singapore (MPA);  and SPRING Singapore.  Most 
tax incentives offer relief from corporate income tax (17%) and withholding tax (WHT) on payments 
to non-residents or non-resident companies (W HT rates generally range from 10% to 20%).52  Both 
the EDB and SPRING maintain loan facilities.  Sin ce Singapore's previous Review, two of the EDB's 
schemes (the Resource Productivity Scheme and th e Regionalization Finance Scheme) have been 
terminated.  Other existing loan facilities remain  in place, and no new ones have been created.53  
72. The authorities noted that certain incentiv e schemes (for example the Productivity and 
Innovation Credit Scheme) are designed to be broad-b ased and require no prior approval.  Businesses 
may avail themselves of these incentives when filing their annual tax returns.  While agencies are 
given some autonomy to decide on the potential r ecipients of incentives that require approval, 
recipients must satisfy the conditions established between agencies and the Ministry of Finance.  
These conditions generally require the creation of substantive operations, and business spending in 
Singapore, and that they bring economic benefits to  Singapore.  The authorities further noted that as 
part of the annual budgetary process, Singapore conduc ts reviews of its incentives to ensure they 
remain consistent with its economic development strategy. 
                                                      
48 WTO document G/SCM/N/155/SGP, 2 September 2008. 
49 WTO document G/SCM/Q2/SGP/13, 13 April 2010. 
50 WTO document G/SCM/Q2/SGP/14, 25 May 2010. 
51 Ministry of Trade and Industry (2011);  ESC (2010).  
52 For WHT, see:  http://www.iras.gov.sg/irasHome/page01.aspx?id=758. 
53 The EDB loan facility is known as the Capital Assistance Scheme.  SPRING Singapore's loan 
facilities are:  the Local Enterprise Finance Scheme;  Micro Loan Programme;  and Loan Insurance Scheme.  
For details on these programmes and eligibility criteria, see WTO document WT/TPR/S/202/Rev.1, 26 September 2008 (Table AIII.8).  SPRING Singapore's Bridging Loan Programme was also reintroduced 
temporarily between February 2009 and January 2011 to  tide companies through the global financial crisis. 
 Singapore WT/TPR/S/267/Rev.1 
 Page 43 
 
 
  73. Major new incentive schemes introduced over the review period are summarized in Box III.1.  
In addition, a number of existing fiscal incentive and grant schemes were enhanced (Table AIII.5, 
Table AIII.6) while others have been phased out.  As noted in Singapore's previous Review, there are 
no publicly available studies on tax revenue fore gone as a result of tax incentives offered.   
Box III.1:  New incen tive schemes, 2008-12 
Fiscal incentives  
Productivity and 
Innovation Credit (PIC) Scheme  
 Introduced in 2010 Budget and enhanced in 2011 a nd 2012 Budgets.  Covers:  (i) research and 
development (done in Singapore or over seas);  (ii) acquisition of intellectual property;  (iii) registration of 
intellectual property (IP);  (iv) investments in de sign done primarily in Singapore;  (v) spending on 
equipment and software to automate processes;  a nd (vi) workers' training.  All businesses may deduct 
400% of their eligible expenses on these activities fr om their taxable income, with a cap of S$400,000 
expenditure per activity.  To support small busine sses to innovate and impr ove productivity, businesses 
can convert their expenditure into a non-taxable cas h pay-out at a conversion rate of 30% for YA2011 and 
2012, and 60% for YA 2013-15.   
Land Intensification 
Allowance (LIA) 
 Introduced in 2010 Budget.  Gives businesses allo wances on the qualifying costs incurred to build 
qualifying buildings or structures.  Businesses are able  to claim an initial allowance of 25% and an annual 
allowance of 5%.  Scheme administered by EDB. 
Tax Deduction for Angel 
Investors Scheme  
 Introduced in 2010 Budget.  Tax deduction (equal to 50%  of investment amount at the end of a two-year 
holding period) for approved angel investors who commit a minimum of S$100,000 of equity investment 
in a qualifying start-up.  Tax deduction subject to a cap  of S$250,000 in each year of assessment (YA).  
The Scheme is for a five-year period (March 2010 to March 2015) and is administered by SPRING. 
Tax incentives for ship 
brokers and forward freight 
agreement (FFA) traders Introduced in 2010 Budget.  Concessionary corporate income tax rate of 10% (on incremental income 
derived from ship broking and FFA trading) for ship br okers and FFA traders.  Scheme is for a five-year 
period (April 2010 to March 2015).  Scheme has been subsumed under the Maritime Sector Incentive (see 
Chapter IV(2)(iv)). 
Incentive to promote insurance and re-insurance broking activities 
 Introduced in 2008 Budget.  10% tax rate (for up to  ten years) on fees and commissions of qualifying 
direct and reinsurance brokers from insurance br oking and advisory servic es to non-Singapore-based 
clients.  Incentive valid until March 2013 and admini stered by the Monetary Authority of Singapore 
(MAS).  
Incentive to promote 
family-owned investment 
holding companies Introduced in 2008 Budget.  Tax exemption on locally  sourced investment income and foreign-sourced 
income received by qualifying family-owned investment  holding companies (to the extent that such tax 
exemption mirrors that granted to indivi duals).  Scheme administered by MAS. 
Grants  
QUEST Introduced in July 2011 by SPRING Singapore.  Gran t support (of up to 50% of costs, with a cap of 
S$50,000 per company) to help companies adopt st andards.  Support available to all Singapore-based 
companies but special attention paid to carbon-em ission management, clean technologies, and energy 
management. 
National Productivity Fund Introduced in 2010 Budget.  Grant funding for initiatives in all sectors, clusters, and enterprises,  with a 
special emphasis on sectors with potential for larger  gains in productivity.  The use of the Fund will be 
guided by the advice of the National Productivity  and Continuing Education Council (NPCEC).  
Government put S$1 billion into the Fund in FY2010,  and another S$1 billion in FY2011;  S$250 million 
went to raise productivity in the construction sect or (including initiatives to help Singapore's local 
contractors to develop their capabilities).   
Partnerships for Capability 
Transformation (PACT) 
 Introduced in 2010 Budget.  Grant funding to assist  Singapore-based enterprises in developing the 
competencies to meet manufacturing quality and certif ication requirements.  This replaces the Local 
Industry Upgrading Pr ogramme (LIUP).  Government has comm itted S$250 million over five years.  
Administered by the EDB.  
Public-Private Co-
Innovation Partnership  
 Introduced in 2010 Budget.  Partnership under which go vernment agencies will work with private-sector 
companies to develop innovative solutions for me dium-to-long-term needs in, e.g. urban mobility, 
environmental sustainability.  Government is committing S$450 million over five years;  will be used as 
grant funding to help companies build R&D cap abilities and to test-bed innovative solutions. 
Test-Bedding Fund 
 Introduced as a result of the 2009 Budget;  a S$200 m illion fund aimed to facilitate private and public 
sector tie-ups and test-beddi ng opportunities in Singapore. 
Box III.1 (cont'd) 
 
 
  
 
 WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 44 
  
  Core Innovation Fund Introduced as a result of the 2009 Bu dget.  Grant funding provided under the Fund will cease after 
FY2012.  This scheme will be replaced by the Public-Private Co-Innovati on Partnership (PPICIP). 
Technology Incubation 
Scheme (TIS) Introduced in 2009.  Grant funding to incubate and nurture young companies before they are ready for 
venture capital (VC) funding.  The government co-i nvests up to 85% (capped at S$500,000) in Singapore-
based start-up companies that are in cubated by approved incubators (sel ected on a competitive basis).  In 
return, incubators provide their investee companie s with physical space and management guidance.  
Incubator operators are given an option to take ove r the government's stake in the start-up companies 
within 3 years by repaying the investment with a no minal interest.  The National Research Foundation is 
the administering agency. 
Early Stage Venture Fund (ESVF) Introduced in 2008.  Grant funding to seed the develo pment of early-stage VC funds in Singapore.  The 
government co-invests on a 1:1 matching basis in VC funds (selected on a competitive basis) that are mandated to invest in Singapore-based early stage high- tech companies.  The VCs are given an option to 
buy out the government's share of the fund within 5 year s by returning the capital with a nominal interest.  
The National Research Foundation is the administering agency. 
Source:  Singapore Budgets 2008-2010.  IRAS online informa tion.  Viewed at:  http://www.iras.gov.sg. 
(ii) Competition policy and price controls 
74. Singapore's competition regime is largely unchanged since 2008, although enforcement 
provisions have been strengthened and enforcement activity has increased.  However, a number of 
areas are still exempt from competition rules. 
75. Singapore enacted the Competition Act in 2004.   The Competition Commission of Singapore 
(CCS) was established on 1 January 2005 to administer and enforce the Competition Act.  The CCS is 
funded through an operating grant from the Ministry of Trade and Industry Singapore. 
76. The Competition Act (Chapter 50B) prohibits anti-competitive activities that unduly prevent, 
restrict or distort competition.54  There are three main prohibited activities under the Act:  
 - anti-competitive agreements, decisions or concerted practices, such price-fixing, bid 
  rigging in tenders, market-sharing or exch ange of price information (the section 34 
  prohibition);  
 - abuse of a dominant position (the section 47 prohibition);  and   - mergers that substantially lessen competition (the section 54 prohibition). 
77. The Act applies to all undertakings, i.e. all na tural or legal persons capable of commercial or 
economic activity, regardless of whether they are foreign-owned, Singapore-owned, or owned by the 
Government or its statutory boards.  However, th e Act does not apply to activities, agreements, and 
conduct of the Government, statutory bodies, or en tities acting on their behalf.  Government-linked 
companies are covered by the Act, with the excep tion of those engaging in excluded activities or 
sectors.  These include energy, telecommunications and postal services, media, and airport services 
(Chapter IV(2)).  These sectors have been excl uded because Singapore has sectoral regulators with 
their own set of competition frameworks and regulations.  Other activities, excluded under 
Paragraph 6 of the Third Schedule to the Act, include  the supply of piped wate r; supply of wastewater 
management services; supply of scheduled bus a nd rail services;  and maritime cargo terminal 
operations. 
78. Singapore's competition regime follows the effe cts doctrine common to many jurisdictions, 
meaning that activities that are not aimed at or that do  not have the effect of preventing, restricting or 
                                                      
54 Singapore Statutes.  Viewed at:  http://statutes.agc.gov.sg/. Singapore WT/TPR/S/267/Rev.1 
 Page 45 
 
 
  distorting competition within Singapore, are excluded from the reach of the Act (for example, export 
cartels).  Vertical agreements are also conditionally excluded.55   
79. Block exemptions apply only to the prohib ition of anti-competitive agreements, decisions, 
and practices (not to abuse of a dominant position).  The criteria for granting a block exemption 
require that the agreement in question has a ne t economic benefit that contributes to improving 
production or distribution, or promoting technical or economic progress, without imposing restrictions 
that are dispensable to the attainment of the bene fits and do not substantiall y eliminate competition.  
In 2010, the  Block Exemption Order for liner shipping agreements was extended by the Ministry of Trade and Industry until 31 December 2015 (Chapter IV(2)(iv)(a)).   
80. The Government provides a merger and acquisition allowance (non-repayable grant) to 
encourage companies to use M&A as a strategy for growth and globalization.  Oligopolies are 
regulated through merger and anti-cartel policies.  Certain mergers are excluded or exempted from the competition law, including mergers with net econom ic efficiencies where th e merger parties can 
demonstrate that the merger may, desp ite the loss in competition, result in, inter alia , lower costs, 
greater innovation, and greater choice or quality;  and mergers on the grounds of public interest 
considerations.  According to the Guidelines of the Competition Commission of Singapore (CCS), 
competition concerns are unlikely to arise in a me rger situation unless the merged entity reaches a 
market share of at least 40%;  or the merged en tity reaches a market share of between 20% and 40% 
and the post-merger combined market share of the three largest firms is at least 70%.  There is no 
mandatory requirement for merger parties to notify their merger situations to the CCS.
56 A voluntary 
notification system allows parties to self-assess befo re they decide whether to notify their merger 
situations to CCS and apply for a decision as to whet her the merger has resulted, or may be expected 
to result, in a substantial lessening of competiti on.  There has been no blocked merger to date. 
81. The Competition Commission also publishes guidelines to help businesses understand how it 
administers and enforces infringements of the proh ibitions in the Act.  To date, 13 competition 
guidelines have been developed based on input a nd feedback from the public.  The Commission has 
also issued guidelines to assist government agenci es in identifying and assessing the potential impact 
on competition of their proposed policies.57  Singapore is a member of the International Competition 
Network, a forum for informal dialogue and coope ration among anti-trust authorities.  The CCS is 
also a member of the ASEAN Experts Group on Co mpetition.  Established in 2007, the group serves 
as a forum for discussing and coordinating regional cooperation in competition policy, with the goal 
of promoting a healthy competitive environment in ASEAN.  
82. The Singapore-Peru FTA contains a chapte r on competition policy (Chapter 14) with 
provisions, such as cooperation, notifications, transpar ency, and information requests.  In addition, the 
ASEAN-Australia-New Zealand FTA and the Costa Rica-Singapore FTA have chapters that contain 
competition-related commitments (Chapters 14 and 9 respectively).  
                                                      
55 The Minister of Trade may, by order, specify that the section 34 prohibition shall apply to vertical 
agreements, found to have adverse anti-competitive effects. 
56 Competition Act, section 56-58 and CCS Guidelin es on Merger Procedures, section 2.3-2.4. 
57 Competition Commission of Singapore online information.  Viewed at: 
http://www.ccs.gov.sg/content/dam/ccs/PDFs/CCSGuide lines/GuidelineOnCompetitionAssessmentcleanv1_14
Oct08rev.pdf. 
 WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 46 
  
  Enforcement 
 
83. The Competition Commission is empowered unde r the Act to investigate anti-competitive 
activities, to adjudicate, and to impose a financia l penalty and require the offender to carry out 
structural or behavioural remedies (Table III.10).  Structural or behavioural remedies are based on the 
redress needed to stop the anti-co mpetitive activity.  In the case of me rgers, remedies may be through 
the CCS' acceptance of commitments that address the co mpetition concerns, or by directions issued by 
CCS;  commitments offered to the CCS must remedy or prevent the competition concerns identified.  
Commitments may be structural or behavioural, although structural commitments are preferable. 
Table III.10 
Competition statistics, 2008-10  
 2008 2009 2010 
Preliminary enquiries/investigations 18 16 14 
Notifications for guidance 2 0 1 
Notification for decision 0 0 1 
Merger notifications 8 3 7 
Appeals 0 0 3 
Competition advisories 6 6 5 
Market studies 2 0 6 
Note: Fiscal years. 
Source: Competition Commission of Singapore.  
84. The Competition Appeal Board, an independent  specialist tribunal, hears appeals against 
Competition Commission decisions;  further appeals ma y be made to the High Court, and thereafter to 
the Court of Appeal, but only on points of law a nd the amount of the financial penalty.  The penalty 
imposed may be up to 10% of the turnover of the undertaking in Singapore for each year of infringement, up to a maximum of three years.  Th e CCS may also impose a financial penalty on any 
party that infringes the prohibition of anti-competitiv e agreements or of abuse of dominance, provided 
that the infringement has been comm itted intentionally or negligently, on or after 1 January 2006.  
There are no prison sentences for such infringements. 
85. Key enforcement decisions in recent years include  a fine (currently subject to appeal) for 
abuse of dominance by the ticketing office SISTIC.com Pte Ltd, which is a Government-linked company;  fines for 14 electrical and building wo rks companies for bid rigging;  and infringement 
decisions against employment agencies, modelling ag encies, express bus operators and pest control 
operators.  In 2011, the Competition Appeal Bo ard upheld the CCS' infringement decisions on 
liability against price fixing in express bus services.  
86. In January 2009, the Competition Commission enha nced its leniency programme and issued 
revised "Guidelines on Lenient Treatment for Unde rtakings Coming Forward with Information on 
Cartel Activity Cases 2009".  The revised leniency  programme includes a marker system, and a 
"Leniency Plus" system to enhance the effec tiveness of the current leniency programme in 
enforcement action against cartels.  The marker syst em allows a potential leniency applicant to keep 
its place in the leniency queue for a given period of time, while it gathers the necessary information 
and evidence for the leniency application.  The Leniency Plus system encourages cartel members 
under investigation for a cartel activity to report on  involvement in another cartel activity, so as to 
obtain a discount on the financial penalty that may be imposed by the Competition Commission for its 
involvement in the first cartel activity, in additi on to full immunity from financial penalty for the Singapore WT/TPR/S/267/Rev.1 
 Page 47 
 
 
  second reported cartel.  The Competition Commission ma y also offer monetary rewards to whistle-
blowers from the public for information on cartel activity.   
Price controls 
 
87. According to the authorities, in general Singapo re does not regulate or control the prices of 
goods and services.  However, price regulation may be imposed on dominant telecommunication and postal licensees.  These dominant licensees must seek  IDA approval prior to offering, modifying or 
withdrawing services.  Fares for essential public transport services (bus and railway) that are provided by a private sector duopoly require approval from the regulator (Public Transpor t Council);  taxi fares 
were deregulated in 1998.  Following corporatiza tion of the airport operations on 1 July 2009, 
involving the separation of the commercial airpor t operations from the regulatory functions, the 
reconstituted Civil Aviation Author ity of Singapore (CAAS) has put  in place a pricing regulatory 
framework to regulate charges for airport f acilities and services provided by monopoly airport 
operators (Chapter IV(2)(iv)(b)). 
(iii) Role of state-owned enterprises and privatization  
(a) Temasek 
88. Temasek Holdings was incorporated under the Companies Act in 1974 to hold and manage 
investments and assets previously held by the Governme nt of Singapore.  As noted by the authorities, 
the objective of the transfer of these assets to a commercial company was to allow the Ministry of 
Finance to focus on its core role of policymak ing and regulations, while Temasek would own and 
manage these investments on a commercial basis.  Temasek is one of two investment companies 
owned by the Singapore Government (the other is the Government of Singapore Investment 
Corporation (GIC), which manages the Government's foreign reserves). 
89. The Government is Temasek's sole shareholde r.  Divestment and business decisions are 
undertaken by the Temasek Board and management.  Th e authorities stressed that the Government is 
not involved in Temasek's investment, divestment , or any other business or operational decisions.  
However, it does ensure that a competent Board of Directors is in place and it holds the Board 
accountable for delivering good overall financial re turns.  The President of Singapore has an 
independent custodial role to safeguard Singapore's critical assets and past reserves.
58 
90. In March 2011, Temasek owned a portfolio valu ed at S$193 billion.  Its investments are 
concentrated in Asia (77%), including 32% in Si ngapore.  Investments are mostly in financial 
services;  transportation and industrials;  a nd telecommunications, media, and technology 
(Chart III.1).  Temasek's shareholdings in major companies are listed in its annual review.  They 
include a number of key infrastructure and service providers in Singapore:  one of Singapore's major 
telecommunications providers, SingTel (54% shareh olding at end-March 2011);  the port operator, 
PSA International Pte Ltd (100%);  the main air carrier, Singapore Airlines Limited (55%);  and one 
of Singapore's major transport operators, SMRT Co rporation Ltd (54%).  It also owns 100% of 
Singapore Power Limited, which owns Singapore 's electricity transmission and distribution 
networks.59   
 
                                                      
58 Further information on the President's role in safeguarding past reserves may be viewed at:  
http://www.ifaq.gov.sg/mof/apps/fcd_faqmain.aspx. 
59 Temasek (2011). WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 48 
  
  Telecommunications, 
media & technology
22%
Transportation
& industrials
23%Life sciences, 
consumer & real estate
11%
Financial services 
36%Chart III.1
Temasek portfolio, 2011
Sector
Temasek (2011), Temasek Review 2011: Building for Tomorrow .  Viewed at:  
http://www.temasekreview.com.sg/2011/downloads/full_temasek_review_2011.pdf.Geographical location
Net portfolio val ue:  S $193 bi llionOther 
5%Africa, Central Asia & 
Middle East
2%Singapore
32%Australia & New Zealand
12%North America & Europe
8%
Latin America
1%
Asia, excluding Singapore
45%Energy & resources
3%
Source:
 
91. During the review period Temasek became i nvolved in government projects to provide 
project and seed capital.  As set out in the 201 2 Budget, Temasek will lead a project financing 
company (PFC), established by a consortium of investor s, to provide financing for larger, long-tenure, 
cross-border projects.  The Government will guarantee the debt instruments issued by the PFC.  Once 
it has built up its operations and market pres ence, the PFC is expected to provide around 
S$400 million of financing every year, in turn catal ysing about S$2-3 billion of  projects annually.  In 
addition, Temasek manages, and is a co-investor  in, the Co-Investment Programme for Singapore-
based companies (CIP) established in 2010, throug h its wholly-owned subsidiary Heliconia Capital 
Management Pte Ltd.  Under the CIP, government s eed capital is channelled through private equity 
fund managers to Singapore-based sm all and medium-sized enterprises to assist their growth.  The 
Government will seed up to S$250 million of capital,  to be matched by a similar amount of private 
sector capital.  
92. Temasek funds its investment activities predom inantly from dividends distributed by its 
portfolio companies, proceeds from its divestme nts, commercial borrowings, bond issues, and the 
occasional capital injection from the Singapore Gove rnment.  It declares dividends annually, 
balancing distributions to its shareholder, the Government, and reinvestments to sustain future 
returns.60  From its inception to March 2011, Temasek produced an annualized compound return of 
17%.  Its total shareholder return (in S$ reportin g currency) for the financial year 2010-2011 was 
4.6%.61  The authorities noted that Temasek's portfolio  companies as well as other GLCs (see below) 
                                                      
60 WTO (2008). 
61 Temasek (2011).  Singapore WT/TPR/S/267/Rev.1 
 Page 49 
 
 
  compete on a commercial basis with all other compan ies, foreign and domestic.  Statutory boards and 
statutory board companies 
(b) Statutory boards and statutory board companies 
93. Singapore has 65 statutory boards, which ar e autonomous government agencies set up via 
legal statutes to deliver public services on behalf of  the Government, and to undertake activities that 
are integral to their supervising Ministry's core f unctions.  The authorities noted that statutory boards 
are structured independently from ministries to pr ovide them with greater autonomy and flexibility 
(Table AIII.7). 
94. A number of statutory boards have established statutory board companies (SB companies) to 
perform public policy functions that are not consid ered appropriate for outsourcing to the private 
sector.  The authorities did not provide a full list of  existing SB companies, indicating that this 
information was not publicly available.  Hence it was not possible to consider their impact on the economy.  
95. The authorities emphasized that SB companies ar e expected to operate commercially.  They 
are not granted subsidies or preferential treatment from the Government, and are subject to the same 
regulations and market forces as other private compan ies.  SB companies are reviewed annually by 
the Ministry of Finance:  those deemed as no longe r fulfilling public policy functions are shut down or 
divested.   
96. Some SB companies undertake investment or fi nancing activities.  EDB Investments (EDBI), 
the corporate investment arm of the EDB, invests globally and owns shares in a number of Singapore-
based companies.  Its main investment activities are in biomedical sciences, clean technologies, 
digital media, and other economically strategic indus tries.  EDBI's portfolio companies are listed on 
its website.
62  SPRING Seeds Capital Pte Ltd, a wholly-owned subsidiary of SPRING Singapore, 
manages the SPRING Start-up Enterprise Developm ent Scheme (SPRING SEEDS), which is a co-
matching  equity-based financing scheme for Singa pore-based start-ups creating innovative products 
or processes, possessing intellectual content and with  strong growth potential across international 
markets.  SPRING SEEDS co-invests into commerc ially viable local start-ups together with 
independent third party investors under one of th ree programmes:  SEEDS, Business Angel Scheme, 
and the Biomedical Sciences Accelerator.  De pending on the programme SPRING SEEDS can match 
dollar-for-dollar up to S$1 million, S$1.5 million, and, S$4 million respectively.  Both SPRING 
SEEDS Capital and the third-party investors take equi ty stakes in the company in proportion to their 
investments. 
(iv) Intellectual property rights 
97. One of Singapore's strategic objectives is transformation into a high-tech economy based on 
innovation and intellectual propert y (knowledge-based economy).  To that end, Singapore is 
committed to developing a robust IPR framework  that encourages innovative investments and 
activities.  According to the authorities, IPR protection policies are administered in a manner 
conducive to maintaining an appropriate balance be tween the rights of intellectual property holders 
and the interests of consumers.  Patent and trade mark filings by local entities, one of the indicators 
for innovation, have increased by 30% and 7% re spectively, since 2008.  Table III.11 provides an 
overview of intellectual property protection in Singapore. 
                                                      
62 EDBI online information.  Viewed at:  http://edbi.com/companiesdetails.aspx. WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 50 
  
  Table III.11 
Intellectual property protection, 2012 
Form and main legislation Coverage Selected exclusions and 
limitations Duration Penalties 
Copyright and related rights Copyright Act (Cap 63, 2006 Rev Ed) Literary, dramatic, 
musical, and artistic works;  published 
editions of literary, 
dramatic, musical or artistic works;  sound recordings;  films;  
television and radio 
broadcasts;  cable programmes;  and performances Fair dealing Life of the author plus 
70 years for literary, dramatic, musical or 
artistic works; 
70 years for sound 
recordings and films; 
50 years for a broadcast 
or cable programme; 
25 years for published 
editions of literary, dramatic, musical or 
artistic works  Fines of S$10,000 
per infringing article, to a 
maximum of 
S$100,000 and/or imprisonment for up to 5 years 
Patents                                    Patents Act (Cap 221, 2005 Rev Ed)  Products and processes 
that are new, involve an inventive step, and are 
capable of industrial 
application Treatment methods for humans 
or animals; inventions that may encourage offensive, immoral 
or anti-social behaviour 20 years from the date 
of filing Civil remedies 
Industrial designs           
Registered Designs Act 
(Cap 266, 2005 Rev Ed) Features of shape, 
configurations, 
pattern or ornament 
applied to an article by any industrial process Designs contrary to public 
order or morality, computer 
programs, layout-designs, 
methods or principles of construction, features of shape 
or configuration of an article 
that are dictated solely by the function the article has to perform or are dependent upon 
the appearance of another 
article of which the article is intended by the designer to form an integral part 5 years, renewable 
every 5 years up to a 
maximum period of 
15 years Civil remedies 
Trademarks                         
Trade Marks Act (Cap 332, 2005 Rev Ed)   Trade marks,  ervice 
marks, certification marks, and collective marks Marks contrary to public 
policy, deceptive marks, descriptive marks, marks common to a specific trade Granted for an 
indefinite period, subject to renewal every 10 years Fines up to 
S$100,000 and/or imprisonment for up to 5 years 
Trade secrets and confidential  information                          Common law (there is no specific legislation regarding 
trade secrets and confidential  
information); Medicines Act, Control of Plants Act   5 years for test data and 
trade secrets of pharmaceuticals;  5 years for agricultural 
chemicals Civil remedies 
Layout designs of integrated 
circuits                           Layout-designs of Integrated Circuits Act (Cap 159A, 2000 
Rev Ed)   Layout-designs of 
integrated circuits No protection for an idea, 
procedure, process, system, method of operation, concept, principle or discovery, 
regardless of the form in which 
it is described, explained, illustrated or embodied in a layout-design. No infringement 
if (i) the copying is done for a 
private purpose and not for the purpose of commercial exploitation;  (ii) if the copying 
is done for the sole purpose of 
evaluation, analysis, research or teaching If a layout-design is first 
commercially exploited within 5 calendar years (CYs) after the CY in 
which it was created, 
protection expires at the end of the 10th CY after the CY in which it was 
first commercially 
exploited;  in any other case, layout-design protection expires at the 
end of 15 CYs after the 
CY in which it was created Civil remedies 
Plant varieties                  
Plant Varieties Protection Act (Cap 232A, 2006 Rev 
Ed)  
 New plant varieties 
 Any act for private and for 
non-commercial purposes;  for experimental or research 
purposes;  or for the purpose 
of breeding other varieties 25 years Civil remedies 
   Table III.11 (cont'd) Singapore WT/TPR/S/267/Rev.1 
 Page 51 
 
 
  Form and main legislation Coverage Selected exclusions and 
limitations Duration Penalties 
Geographical indications and 
appellations of origin             Geographical Indications Act  
(Cap 117B, 1999 Rev Ed)   Any natural or 
agricultural product or any product of 
handicraft or industry Geographical indications 
that:  are contrary to public policy or morality;  cease to 
be protected or have fallen 
into disuse in its country or territory of origin;  become 
the common name of the 
goods or services in Singapore Unlimited Civil remedies 
Source: Singapore authorities.  
98. The Intellectual Property Office of Singapore (IPOS), a statutory board under the Ministry of 
Law, is the IP regulator responsible, inter alia , for implementing intellectual property legislation;  
providing administrative support to the Copyright Tribunals;  representing the Government internationally on intellectual property matters;  and promoting intellectual property awareness.  
Singapore has routinely notified its new IP la ws and amendments to the TRIPS Council. 
99. Regarding the 2003 Decision on the Implementation of Paragraph 6 of the Doha Declaration 
on the TRIPS Agreement and Public Health of 2 001 (WT/L/540), and the su bsequent General Council 
Decision on the Amendment of the TRIPS Agre ement of 6 December 2005 (WT/L/641), Singapore 
has notified its acceptance of the Protocol Ame nding the TRIPS Agreement on 28 September 2007 
(WT/Let/594).  Through the Patents (Amendm ent) Act 2008, which entered into force on 
1 December 2008, Singapore has implemented certai n measures under the "Paragraph 6 System" into 
national law, to enable it to use the system as an importer. 
100. In accordance with the understanding during th e adoption of the 2003 and 2005 Decisions
63, 
the amended Patent Act pe rmits the Government or authorized pa rties to import any relevant health 
product for or during a national emergency or other ci rcumstances of extreme urgency, if the relevant 
notifications have been made to the TRIPS Council and other conditions are met.64  Adequate 
remuneration to the patentee must be paid by the Government, as agreed with the patentee or 
determined by a court, unless the patentee receives ot her remuneration in respect of the health product 
concerned.65  The Patent Act further ensures that it remain s a patent violation to import, sell or offer 
for sale health products that were produced in ot her countries under the Para graph 6 System and are 
destined for other countries.66  Singapore has not implemented the option of permitting the use of the 
Paragraph 6 System as an exporter, thus providi ng no opportunity for Singaporean companies to apply 
for compulsory licences for the production and export of pharmaceutical products to countries with no 
or insufficient manufacturing capacity in the pharmaceutical sector.  
101. Singapore has amended the scope of certain exceptions to copyright protection.67  These 
include that, in respect of sound recordings, the exception to the right to make sound recordings 
available to the public by way of, or as part of , a digital audio transmission, applies only to non-
subscription and non-interactive digital audio transm issions that are sound broadcasts.  Circumvention 
of technological access control measures may be aut horized by the relevant Minister also in cases 
                                                      
63 Minutes of the General Council Meeting of 25, 26, and 30 August 2003 (WT/GC/M82, para. 29). 
64 Article 56, section (1A) Patents Act.  Amende d Patent Act, notified in IP/N/1/SGP/P/1/Rev.1, 
16 July 2009. 
65 Article 62 Patents Act. 
66 Article 66, section (5A) Patents Act. 
67 Amended Copyright Act notified in IP/N/1/SGP/C/12, 29 March 2010. WT/TPR/S/267/Rev.1 Trade Policy Review 
Page 52 
  
  where a dealing with a work, subject-matter or perfo rmance, that does not amount to an infringement 
of copyright, is likely to be adversely impaired or  affected by the prohibition on circumvention.  
Educational institutions conducting film or media courses are specifically permitted to circumvent 
technological access measures on VCDs and DVDs for the sole purpose of classroom teaching.  
102. Singapore has been an active participant in th e WTO negotiations on the establishment of a 
multilateral system of notification and registration of geographical indications (GIs) for wines and 
spirits.68  It has stated its support for a proposal submitted jointly by a number of Members.69 
103. The ASEAN-Australia-New Zealand Free Trade Agreement, one of the "new" FTAs  
concluded by Singapore since its last TPR, contai ns intellectual property commitments regarding 
copyright, government use of software, trade mark s and geographical indications.  According to the 
authorities, no further implementing steps were required by Singapore as it s regime was already 
compliant with IP obligations under the AANZFTA. 
Enforcement 
104. IPR enforcement in Singapore is based on c ooperation between the authorities and the rights-
holders, as well as ex-officio action.  The supreme a nd subordinate courts, the Registrar of Patents, 
the Registrar of Trade Marks, the Registrar of D esigns and the copyright tribunals have jurisdiction 
over matters arising under Singaporean IP legislati on.  Appeals of High Court decisions may be 
referred to the Court of Appeal.  Civil remedies include injunctions to stop infringement, damages 
including recovery of profits and expenses, and destruction of infri nging goods.  The courts may also 
order punitive damages where provided for in legisl ation (e.g. Trade Marks and Copyrights Acts). 
105. The copyright tribunals (CT) are a quasi-judici al forum to resolve disputes over copyright 
licensing issues.  In the face of technological adva nces (e.g. works are increasingly distributed in 
digital format), the CT jurisdiction was refined w ith effect from 31 December 2009.  CTs may hear 
licence disputes relating to all types of copyright work s, regardless of format.  Complaints have been 
limited to cover only licensors that are in the bus iness of collectively administering copyright licenses 
in relation to a repertoire of works of copyright owners (collective manageme nt organizations).  The 
CT’s powers have also been refined to allow them to vary the terms of any license scheme, up to point 
of substituting it (i.e. completely re vamping the scheme), as appropriate.  
106. IPR offences are primarily handled by the In tellectual Property Rights Branch of the Police 
(IPRB).  The IPRB may seize goods that infringe trade mark or copyright legislation, both upon official notification and in an ex officio capacity, where there is reasonable cause to suspect that a 
criminal offence has been committ ed under the legislation.  IPRB follows-up with investigation and 
prosecution (Table III.12).  However, to facilitate  successful enforcement an d investigation, rights 
holders are requested to identify the goods as infri nging products before seiz ure.  IPRB may be 
assisted by Singapore Customs or the Immigration and Checkpoints Authority in locating infringing goods, and in facilitating enforcement and investigati on.  This arrangement extends beyond inland and 
border enforcement, and applies to goods that  are imported and re-exported through Singapore's 
territorial jurisdiction.  All vessels arriving in Singa pore are required to submit a manifest containing 
descriptions of goods carried in each container.  Cu stoms declarations are also required to be lodged 
for all goods imported into and exported from Singapor e.  Singapore verifies this information through 
a risk-management system, cargo inspections, intellig ence, and collaboration with rights holders.  
                                                      
68 WTO document TN/IP/21, 21 April 2011.  
69 TN/IP/W/10/Rev.4, 31 March 2011. Singapore WT/TPR/S/267/Rev.1 
 Page 53 
 
 
  Table III.12 
IPRB raids, 2004-11 
Year Copyright raids Trade mark ra ids Total value seized (S$ million) 
2004 126 190 12.7 
2005 61 168 19.8 
2006 57 144 10.0 
2007 54 196 3.4 
2008 60 122 3.3 
2009 51 189 3.0 
2010 60 194 6.6 
2011 35 197 2.0 
Source:  Intellectual Property Rights Branch, Singapore Police Force. 
107. Singapore has participated in the negotiati on of the Anti-Counterfeiting Trade Agreement 
(ACTA), signed on 1 October 2011.  ACTA aims to create enforcement standards and cooperation 
procedures among the 11 negotiating parties, to deal with rising challenges of trade in counterfeit and 
pirated products.70 
 
                                                      
70 Australia, Canada, the European Union, Japan, Mexico, Morocco, New Zealand, the Republic of 
Korea, Singapore, Switzerla nd, and the United States.