APPENDIX TABLES Singapore WT/TPR/S/267 
 Page 85 
 
 
  Table AI.1  
Merchandise exports by product group, 2007-11 
(US$ million and %)  
  2007 2008 2009 2010 2011 
Total exports (US$ million) 299,297. 4 338,175.9 269,832.5 351,867.2 409,503.6 
(% of total) 
Total primary products 17.5 22.0 18.8 19.5 23.4 
   Agriculture 2.0 2.1 2.3 2.2 2.5 
      Food 1.7 1.8 2.1 2.0 2.1 
      Agricultural raw material 0.3 0.3 0.2 0.3 0.3 
   Mining 15.5 19.8 16.4 17.3 21.0 
      Ores and other minerals 0.3 0.3 0.3 0.3 0.3 
      Non-ferrous metals 1.3 1.0 0.9 0.9 0.9 
      Fuels 13.8 18.5 15.2 16.1 19.8 
Manufactures 75.9 70.0 73.4 72.2 68.3 
   Iron and steel 1.1 1.2 1.0 0.8 0.8 
   Chemicals 11.2 9.4 11.2 11.3 12.6 
         5146 Oxygen-functions amino-compounds 1.5 0.8 0.9 1.0 1.1 
         5429 Medicaments, n.e.s. 1.6 1.0 1.4 1.2 1.0 
         5751 Propylene polymers or of other olefins 0.5 0.4 0.5 0.7 0.7 
   Other semi-manufactures 1.9 2.1 2.1 1.9 1.9 
   Machinery and transport equipment 54.8 50.8 51.9 51.1 45.8 
      Power generating machines 1.0 1.1 1.2 1.0 1.0 
      Other non-electrical machinery 5.5 5.6 6.2 5.8 5.9 
         7239 Parts n.e.s., of  machinery of 723 and 744.3 1.3 1.4 1.8 1.1 1.1 
         7284 Machinery and appliances for particular industries, 
 n.e.s. 0.4 0.3 0.4 0.8 1.0 
         7285 Parts, n.e.s. of machines/appliances of 723.48, 727.21, 
 728.41 to 728.49 0.4 0.4 0.5 0.6 0.7 
         Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 
      Office machines & telecommun ication equipment 40.2 35.8 35.8 36.1 30.2 
         7764 Electronic integrated circuits and microassemblies 18.8 16.8 18.8 19.7 17.2 
         7599 Parts and accessories of 751.1, 751.2, 751.9 and 752 0.6 4. 4 3.3 3.2 2.6 
         7768 Piezo-electric crystals, mounted, and parts, n.e.s., of 
 776 3.3 3.3 2.7 3.3 1.9 
         7763 Diodes, transistors, etc. 1.3 1.3 1.4 1.5 1.2 
         7643 Radio or television tr ansmission apparatus 2.5 1.6 1.2 1.0 1.2 
         7527 Storage units for data processing 2.2 1.9 1.8 1.6 0.9 
         7649 Parts and accessories for a pparatus of division 76  2.1 1.4 1. 0 0.7 0.6 
      Other electrical machines 4.9 4.4 4.3 4.4 4.2 
         7787 Electrical machines /apparatus with individual functions, 
 n.e.s. 0.5 0.5 0.5 0.8 0.8 
         7725 Switches, relays, fuses etc. for a voltage not exceeding 
 1000 V 1.0 0.8 0.8 0.8 0.6 
      Automotive products 1.0 1.0 1.1 1.0 1.0 
         7843 Other motor vehicle parts and accessories of 722, 781 to  783 0.6 0.7 0.8 0.7 0.7 
      Other transport equipment 2.2 2.8 3.4 2.8 3.5 
         7929 Parts, n.e.s., (excl. tyres, engines, electrical parts) of  792 0.8 0.9 1.3 1.2 1.3 
         7935 Special purpose vesse ls; floating docks 0.2 0.5 0.7 0.5 1.2 
Table AI.1 (cont'd) WT/TPR/S/267 Trade Policy Review 
Page 86 
  
    2007 2008 2009 2010 2011 
   Textiles 0.3 0.3 0.3 0.2 0.2 
   Clothing 0.6 0.5 0.4 0.3 0.3 
   Other consumer goods 5.9 5.8 6.6 6.7 6.7 
         8973 Jewellery of gold, silver or platinum metals (except 
 watches) 0.3 0.5 0.6 0.7 0.6 
Other 6.6 8.0 7.8 8.2 8.3 
   Gold 0.5 0.5 1.0 1.1 0.4 
Source:  UNSD Comtrade database, SITC Rev.3. Singapore WT/TPR/S/267 
 Page 87 
 
 
  Table AI.2  
Merchandise imports by product group, 2007-11 
(US$ million and %)  
  2007 2008 2009 2010 2011 
Total imports (US$ million) 263,154. 9 319,780.3 245,784.7 310,791.1 365,770.5 
(% of total) 
Total primary products 25.4 32.5 29.8 31.1 38.2 
   Agriculture 3.2 3.1 3.6 3.5 3.8 
      Food 2.8 2.8 3.3 3.2 3.4 
      Agricultural raw material 0.4 0.3 0.3 0.3 0.4 
   Mining 22.2 29.4 26.3 27.6 34.4 
      Ores and other minerals 0.3 0.4 0.7 0.3 0.4 
      Non-ferrous metals 1.9 1.7 1.7 1.2 1.4 
      Fuels 20.0 27.3 23.9 26.1 32.6 
         3330 Crude oils of petroleum and bituminous minerals 8.5 11.4 8.2 7.7 9.2 
         3432 Natural gas, in the gaseous state 0.0 0.0 0.0 0.0 1.3 
Manufactures 71.5 64.1 66.1 64.9 60.1 
   Iron and steel 2.1 2.4 1.8 1.5 1.8 
   Chemicals 6.0 5.2 5.9 6.7 6.9 
   Other semi-manufactures 3.1 3.1 3.4 3.1 3.1 
   Machinery and transport equipment 52.5 46.5 47.7 46.3 41.0 
      Power generating machines 1.7 1.7 2.3 2.1 2.0 
         7149 Parts of engines and moto rs of 714.41 and 714.8 0.7 0.7 1.0 1.0 1.2 
      Other non-electrical machinery 7.0 7.0 7.6 7.2 6.5 
         7239 Parts n.e.s., of  machinery of 723 and 744.3 1.5 1.6 1.9 1.6 1.3 
         7284 Machinery and appliances for particular industries, 
 n.e.s. 0.8 0.6 0.6 0.8 0.8 
         7285 Parts, n.e.s. of machines/appliances of 723.48, 727.21, 
 728.41 to 728.49 0.6 0.5 0.6 0.8 0.8 
         Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 
      Office machines & telecommun ication equipment 33.2 27.3 27.5 28.4 24.1 
         7764 Electronic integrated circuits and microassemblies 17.0 13.4 14.5 15.9 12.9 
         7599 Parts and accessories of 751.1, 751.2, 751.9 and 752 0.5 3. 7 2.8 2.5 1.9 
         7643 Radio or television tr ansmission apparatus 2.6 1.8 1.6 1.5 1.8 
         7768 Piezo-electric crystals, mounted, and parts, n.e.s., of 
 776 1.2 1.7 1.4 1.4 1.3 
         7763 Diodes, transistors, etc. 1.4 1.2 1.1 1.2 1.0 
         7522 Data processing machines, with at least processing, 
 imput and output units 0.5 0.4 0.5 0.7 0.7 
         7649 Parts and accessories for a pparatus of division 76  1.8 0.9 0. 8 0.7 0.6 
         7527 Storage units for data processing 0.8 0.7 0.6 0.6 0.5 
      Other electrical machines 4.7 4.1 4.2 4.3 4.0 
         7725 Switches, rela ys, fuses etc. for a voltage not 
 exceeding 1000 V 0. 9 0.7 0.7 0.8 0.7 
      Automotive products 1.5 1.6 1.5 1.3 1.3 
         7843 Other motor vehicle parts and accessories of 722, 781 
 to 783 0.6 0.5 0.6 0.6 0.6 
      Other transport equipment 4.3 4.9 4.6 3.0 3.0 
         7929 Parts, n.e.s., (excl. tyres, engines, electrical parts) of  792 1.5 1.6 1.7 1.2 1.2 
   Textiles 0.4 0.4 0.4 0.3 0.3 
Table AI.2 (cont'd) WT/TPR/S/267 Trade Policy Review 
Page 88 
  
    2007 2008 2009 2010 2011 
   Clothing 0.9 0.7 0.7 0.6 0.6 
   Other consumer goods 6.5 5.8 6.3 6.4 6.3 
         8973 Jewellery of gold, silver or platinum metals (except 
 watches) 0.6 0.6 0.7 0.9 0.8 
Other 3.2 3.4 4.1 4.0 1.7 
   Gold 0.5 0.5 1.1 1.2 0.5 
Source : UNSD Comtrade data base, SITC Rev.3. Singapore WT/TPR/S/267 
 Page 89 
 
 
  Table AI.3  
Merchandise exports by destination, 2007-11  
(US$ million and %)  
  2007 2008 2009 2010 2011 
Total exports (US$ million) 299,297. 4 338,175.9 269,832.5 351,867.2 409,503.6 
(% of total) 
  America 12.1 11.3 11.2 10.4 10.4 
    United States 8.9 7.1 6.6 6.5 5.5 
    Other America 3.2 4.2 4.7 3.9 5.0 
      Panama 1.3 1.9 2.2 2.1 2.8 
      Mexico 0.4 0.4 0.5 0.3 0.6 
  Europe 11.3 10.9 10.3 10.6 10.3 
    EU(27) 10.8 10.4 9.6 10.0 9.6 
      The Netherlands 1.9 2.1 1.8 1.8 1.8 
      United Kingdom 2.7 1.9 1.8 1.7 1.7 
      France 1.6 1.4 1.5 1.7 1.7 
      Germany 2.0 2.0 1.5 1.7 1.6 
      Belgium 0.5 0.6 0.9 1.0 1.0 
    EFTA 0.4 0.3 0.5 0.4 0.5 
    Other Europe 0.1 0.2 0.2 0.2 0.2 
  Commonwealth of Independent St ates (CIS) 0.2 0.2 0.2 0.2 0.1 
  Africa 1.4 1.9 1.8 2.0 2.2 
      Other Africa n.e.s. 0.1 0.1 0.2 0.1 1.1 
  Middle East 2.1 2.2 2.3 1.8 1.7 
      United Arab Emirates 1.2 1.2 1.4 1.1 1.1 
  Asia 72.8 73.5 74.1 74.9 75.2 
    China 9.7 9.2 9.7 10.3 10.4 
    Japan 4.8 4.9 4.6 4.7 4.5 
    Six East Asian Traders 34.1 32.8 34.7 35.0 34.1 
      Malaysia 12.9 12.1 11.5 11.9 12.2 
      Hong Kong, China 10.5 10.4 11.6 11.7 11.0 
      Korea, Rep. of 3.5 3.6 4.7 4.1 3.8 
      Chinese Taipei 3.1 2.8 3.3 3.7 3.7 
      Thailand 4.1 3.9 3.7 3.6 3.4 
    Other Asia 24.2 26.5 25.1 24.9 26.2 
      Indonesia 9.8 10.6 9.7 9.4 10.4 
      Australia 3.7 4.1 3.9 3.6 3.9 
      India 3.3 3.5 3.4 3.8 3.4 
      Viet Nam 2.2 2.6 2.6 2.1 2.5 
      Philippines 2.0 2.2 1.9 2.0 1.7 
      Bangladesh 0.3 0.4 0.5 0.5 0.6 
Memorandum 
APEC 77.4 75.6 76.1 75.5 75.2 
ASEAN 31.7 32.1 30.3 30.3 31.1 
Source : UNSD, Comtra de database. WT/TPR/S/267 Trade Policy Review 
Page 90 
  
  Table AI.4  
Merchandise imports by origin, 2007-11 
(US$ million and %)  
  2007 2008 2009 2010 2011 
Total imports (US$ million) 263,154. 9 319,780.3 245,784.7 310,791.1 365,770.5 
(% of total) 
  America 14.0 14.1 14.7 14.1 14.0 
    United States 12.4 11.8 11.9 11.5 10.8 
    Other America 1.6 2.3 2.8 2.7 3.2 
      Venezuela 0.1 0.8 1.0 0.9 0.9 
  Europe 13.9 13.9 15.8 14.4 14.3 
    EU(27) 12.4 12.3 13.8 12.3 12.6 
      Germany 3.1 2.9 3.2 2.9 2.8 
      France 2.4 2.5 3.4 2.4 2.3 
      The Netherlands 1.1 1.3 1.3 1.7 1.9 
      United Kingdom 1.8 1.5 1.8 1.8 1.7 
      Italy 1.2 1.1 1.1 0.9 1.0 
    EFTA 1.3 1.2 1.6 1.9 1.4 
      Switzerland 0.9 0.8 1.0 1.5 1.2 
    Other Europe 0.2 0.4 0.3 0.2 0.3 
  Commonwealth of Independent St ates (CIS) 0.5 1.0 1.2 1.3 1.2 
      Russian Federation 0.3 0.7 1.0 1.1 0.9 
  Africa 0.5 0.4 0.4 0.3 0.3 
  Middle East 9.6 12.0 9.3 9.6 11.7 
      Saudi Arabia 3.3 4.6 3.3 3.6 4.8 
      United Arab Emirates 1.7 2.0 1.7 2.1 3.2 
      Qatar 1.6 2.4 1.9 1.8 2.0 
      Kuwait 1.9 2.0 1.1 0.9 1.0 
  Asia 61.6 58.6 58.7 60.2 58.4 
    China 12.1 10.6 10.5 10.8 10.4 
    Japan 8.2 8.1 7.6 7.9 7.2 
    Six East Asian Traders 28.9 27.6 27.2 28.1 28.0 
      Malaysia 13.1 11.9 11.6 11.7 10.7 
      Chinese Taipei 6.3 5.4 5.4 6.4 7.4 
      Korea, Rep. of 4.9 5.6 5.7 5.8 5.9 
      Thailand 3.2 3.5 3.3 3.3 3.1 
    Other Asia 12.4 12.3 13.4 13.4 12.9 
      Indonesia 5.6 5.5 5.8 5.4 5.3 
      India 2.2 2.6 2.3 3.0 3.9 
      Philippines 2.2 1.5 2.1 3.0 1.7 
      Australia 1.2 1.4 1.6 1.1 1.0 
Memorandum 
APEC 72.6 69.0 69.7 70.4 67.0 
ASEAN 25.0 23.4 24.0 24.0 21.4 
Source : UNSD, Comtra de database. Singapore WT/TPR/S/267 
 Page 91 
 
 
  Table AII.1 
Ministerial responsibility for trade-related issues, 2012 
Ministry/statutory agency Competence 
Ministry of National Development  
Agri-Food and Veterinary Authority Agriculture and fishing, sanitary and phytosanitary measures 
Urban Redevelopment Authority Land use and planning, planning and control development projects 
Ministry of Trade and Industry Trade policy, anti-dumping, counter vailing, and safeguard measures 
International Enterprise Singapore Trade promotion 
Economic Development Board Investment promotion 
Standards, Productivity and Innovation Board (SPRING 
Singapore) Standards and conformance,  enterprise development 
Singapore Tourism Board Tourism 
Sentosa Development Corporation Leisure & resort  master planning, development and management 
Hotel Licensing Board Hotel licensing 
Agency for Science, Technology and Res earch (A*STAR) Science and technology 
Competition Commission of Singapore (CCS) Competition law 
Energy Market Authority Energy 
JTC Corporation  Infrastructure 
Ministry of Finance  
Singapore Customs  Customs tariff, valuation,  rules of origin, tr ade facilitation, trade 
enforcement 
Prime Minister's Office   
Monetary Authority of Singapore Insurance;  banking;  securities and futures industry 
Ministry of Law  
Intellectual Property Office of Si ngapore Intellectual property rights 
Ministry of Information, Communications and the Arts  
Media Development Authority of Singapore  Media (broadcasting, film, publishing) 
Info-Comm Development Authority of Singapore Telecomm unications, electronic commerce, information technology, 
postal sector  
Ministry of Transport  
Land Transport Authority Land transport 
Maritime and Port Authority of Singapore Shipping and ports 
Civil Aviation Authority of Singapore Air transport 
Other  
Contact Singapore (EDB and Ministry of Manpower) Facilitates the entry of potentia l individual investors into Singapore  
National Productivity and Continuing Education Council Over sees and drives national efforts to boost productivity 
Source:  Government of Singapore.  WT/TPR/S/267 Trade Policy Review 
Page 92 
  
  Table AII.2 
Notifications to the WTO, January 2008 to January 2012 
Legal provision Description of requirement Frequency WTO document (most recent or series) 
General Agreement on Tariffs and Trade 1994 
Article XXIV.7 Customs unions and free-trade 
areas Ad hoc WT/REG284/N/1, 9 April 2010;  
WT/REG/277/N/1, 14 December 2009;   
WT/REG/269/N/1, 3 August 2009; WT/REG262/N/1, 4 March 2009. 
Article XXVIII:5 Modification of sche dules Ad hoc No new notification 
Decision of 28 November 1979 (L/4903) 
Paragraph 4(a) of the 
Enabling Clause Differential and more favourable 
treatment to developing countries Ad hoc No new notification 
Understanding on the Interpretation of Article XVII (State Trading)  
Article XVII:4(a) State-trading activities Annual G/STR/N/13/SGP, 17 March 2010;  
G/STR/N/12/SGP, 2 September 2008. 
Agreement on Agriculture  
Articles 10 and 18.2 Export subsidie s Annual G/AG/N/SGP/21, 15 May 2012 
Article 12.1(b) New export restric tions Ad hoc No new notification 
Articles 18.2 and 18.3 Domestic support A nnual and ad hoc G/AG/N/SGP/20, 15 May 2012 
Agreement on the Application of Sanitary and Phytosanitary Measures  
Article 7 and Annex B Proposed SPS measures (including 
emergency measures) Ad hoc G/SPS/N/SGP/41, 1 November 2011;  
G/SPS/N/SGP/40, 19 August 2011; 
G/SPS/N/SGP/39, 2 February 2011; G/SPS/N/SGP/38, 19 May 2010; G/SPS/N/SGP/37/Add.1,  4 February 2010; 
G/SPS/N/SGP/36/Add.1, 21 April 2009; G/SPS/N/SGP/37, 21 April 2009; G/SPS/N/SGP/36, 15 December 2008. 
Annex B, paragraph 3 Enquiry point On ce, then changes No new notification 
Annex B, par. 10 National notification author ity Once, then change s No new notification 
Agreement on Technical Barriers to Trade  
Articles 2, 3, 5 and 7 Proposed and adopted technical 
regulations Before or 
immediately after the measure is taken G/TBT/N/SGP/12, 1 April 2011; 
G/TBT/N/SGP/9, 15 December 2010 G/TBT/N/SGP/7, 25 November 2009; G/TBT/N/SGP/5, 15 August 2008; G/TBT/N/SGP/4, 15 August 2008. 
Article 10.1 and 10.3 Enquiry point On ce, then changes No new notification 
Article 10.7 Bilateral and plurilateral 
agreements relevant to TBT Ad hoc No notification made 
Article 15.2 Implementation and administration 
measures Once, then changes No new notification 
Agreement on Trade-Related In vestment Measures (TRIMs)  
Article 5.1 TRIMs not in conformity with the 
provisions of the Agreement Once No new notification 
Agreement on Implementation of Article VI of the GATT 1994 (Anti ‑Dumping)  
Article 16.4 Anti-dumping actions taken over 
the past six months Biannual Notifications made  for period under review  
(WTO reference number is pending) 
Article 16.4 Preliminary and final anti-dumping 
actions Ad hoc No new notification 
Article 16.5 Investigating authority Once, then cha nges No new notification 
Article 18.5 Laws and regulations Once,  then changes No new notification 
Agreement on Implementation of Article VII of the GATT 1994 (Agreement on Customs Valuation)  
Article 22.2 Legislation Once, then changes No new notification 
Table AII.2 (cont'd)Singapore WT/TPR/S/267 
 Page 93 
 
 
  Legal provision Description of requirement Frequency WTO document (most recent or series) 
Decision of the 
Committee on CV 
(12.5.95) Responses to the checklist of issues Once No new notification 
Agreement on Preshipment Inspection  
Article 5 Laws or regulations notified Once, then changes No new notification 
Agreement on Rules of Origin 
Article 5.1 Rules, judicial decisions Once No new notification 
Article 5.2 Changes in non-preferential rules 
of origin Ad hoc No new notification 
Annex II Preferential and non-preferential 
rules of origin Once, then changes No new notification 
Agreement on Import Licensing Procedures  
Articles 1.4(a), 8.2(b) Laws and regulations On ce, then changes G/LIC/N/1//SGP/5, 4 April 2008 
Article 5 Import licensing procedures Ad hoc G/LIC/N/2/SGP/4, 4 April 2008;  
G/LIC/N/2/SGP/5, 5 October 2009 
Article 7.3 Questionnaire Annual G/ LIC/N/3/SGP/6, 10 September 2008 
G/LIC/N/3/SGP/7, 6 October 2009 
Notification for 2012 has been submitted.  WTO 
reference number is pending. 
Agreement on Subsidies a nd Countervailing Measures  
Article 25.1 Article XVI:1 of the GATT 1994 
and Article 25 of the SCM 
Agreement Full notifications 
every three years;  
annual updating G/SCM/N/220/SGP, 15 May 2012 
Article 25.11 Countervailing duties applied over 
the past six months Biannual Notifications for 2010-2012 have been submitted. 
WTO reference number is pending. 
Article 25.12 Investigating authority, domestic 
investigation procedures  Once, then changes No new notification 
§Article 32.6 Laws and regulations On ce, then changes No new notification 
Agreement on Safeguards  
Article 12.6 Laws and regulations Once,  then changes No new notification 
Article 12.1(a) Initiation of an inves tigation Ad hoc No new notification 
Article 12.1(b) ; Article 
9.1 footnote;  Article 
12.4 Finding Ad hoc No new notification 
Article 12.1(c)  Decision  Ad hoc No new notification 
Decision of the 
Committee on 
Safeguards of 
6 November 1995 Termination Ad hoc No new notification 
General Agreement on Trade in Services (GATS)  
Article III:3 Legislation Ad hoc No new notification 
Article III.4 and IV.2 Enquiry and contact poi nt Once, then changes No new notification 
Article V.7(a) Economic integration agreements Once only S/C/N/545, 9 April 2010;   
S/C/N/502, 3 August 2009; S/C/N/483, 4 March 2009. 
Agreement on Government Procurement (GPA) 
Article XIX:5 Statistics Annual GPA/102/Add.5, 23 February 2011; 
GPA/94/Add.6, 23 February 2011 
Table AII.2 (cont'd)WT/TPR/S/267 Trade Policy Review 
Page 94 
  
  Legal provision Description of requirement Frequency WTO document (most recent or series) 
WTO document GPA/1, 
Annex 3 National threshold Biannual GP A/W/309/Add.3, 4 January 2010. 
Agreement on Trade-Related Aspects of  Intellectual Property Rights (TRIPS)  
Article 63.2 Laws and regulations Once, then changes IP/N/1/SGP/C/12, IP/N/1/SGP/C/13, 29 March 
2010; 
IP/N/1/SGP/5, 25 March 2010; 
IP/N/1/SGP/C/1/Rev.1 ,  IP/N/1/SGP/D/2, 
IP/N/1/SGP/I/1, IP/N/1/SGP/P/1/Rev.1, 
IP/N/1/SGP/P/5, IP/N/1/S GP/U/2/Add.1, 16 July 
2009; 
IP/N/1/SGP/C/5/Rev.1, IP/N/1/SGP/C/7/Rev.1, 
IP/N/1/SGP/C/8, IP/N/1/SGP/C/8/Add.1, 
IP/N/1/SGP/C/9, IP/N/1/SGP/C/10, 
IP/N/1/SGP/C/11, IP/N/1/SGP/D/1, IP/N/1/SGP/D/3, IP/N/1/SGP/P/2/Rev.1, 
IP/N/1/SGP/P/4, IP/N/1/SGP/P/6, 
IP/N/1/SGP/T/1/Rev.1, IP/N/1/SGP/T/2/Rev.1, 
IP/N/1/SGP/T/6, IP/N/1/SGP/T/7, 15 July 2009 
IP/N/1/SGP/4, 9 July 2009. 
Article 69 Contact points Once, then changes No new notification 
Decision of the Council 
for TRIPS of 
21 November 1995 Checklist of issues on enforcement Once,  then changes No new notification 
Source : WTO Secretariat. Singapore WT/TPR/S/267 
 Page 95 
 
 
  Table AIII.1 
GST relief schemes, February 2012 
GST relief 
scheme Description Developments since 2008 
Major Exporter 
Scheme (MES) 
 Designed to ease the cash flow of businesses that are substantial importers 
and exporters of goods.  GST is su spended on imports from MES-approved 
businesses at the point of importation (and also when imports are removed 
from a zero-GST warehouse).  If such imports are then exported, the GST is 
zero-rated.  If imports are sold locally, then GST is collected.  To be approved 
under the MES scheme, a business' zero-rated supplies must account for more than 50% of total supplies, or must be  of a value of more than S$10 million 
for the past 10 months Measures to facilitate the 
application and renewal processes 
for MES-status 
 
Approved 
Contract 
Manufacturer and 
Trader Scheme (ACMT) 
 Relives businesses that have substan tial business with non-GST registered 
overseas customers (i.e. local contract manufacturers) of the need to account 
for GST on value-added activities perfor med on these customers' goods.  GST 
is also suspended on imports under certai n circumstances.  Scheme available 
to contract manufacturers in the semi-conductor, printing and biomedical 
industries 
 ACMT extended in 2011 to contract 
manufacturers of active 
pharmaceutical ingredients in the 
biomedical industry.  Scheme also enhanced in 2011 to provide relief 
for value added activities on failed 
and excess production, if exported or destroyed 
Approved Import GST Suspension Scheme (AISS) Designed to alleviate the cash flow of businesses in the aerospace industry.  
Approved businesses allowed to import goods into Singapore and remove qualifying aircraft parts from Free Trade Zones with GST suspended. No changes over review period  
Approved Marine 
Customer Scheme (AMCS) 
 Designed to ease compliance for busin esses procuring goods for use or 
installation on, as well as maintenanc e and operation of, internationally bound 
commercial ships.  GST is zero-rated on purchases or rental of goods purchased by Approved Marine Customers (AMCs) 
 Expansion of scope of zero-rating 
of international transport of passengers and goods by sea;  expansion of definition of a "ship" 
for the purposes of zero-rating 
international services supplied to ships;  and expansion of scope of 
zero-rating of supplies of goods for 
use or installation on a ship (2010) 
Approved Marine 
Fuel Trader 
(MFT) Scheme Approved Marine Fuel Traders are not required to pay GST when making 
local purchases of approved marine fuel oil.  Designed to alleviate cash flow 
for businesses in bunkering industry who are entitled to a GST refund No changes over review period  
Approved Third 
Party Logistics 
(A3PL) Company Scheme 
 Designed to enhance the competitivene ss of third-party logistics (3PL) 
companies that provide logistics manage ment services to overseas clients who 
use Singapore as a logistics hub.  It allows these companies to import or remove from a Zero-GST warehouse, goods belonging to themselves or 
overseas clients, without paying GST.  In addition, GST need not be charged 
when goods are moved to 3PL companies' customers or to other approved businesses  No changes over review period  
Zero GST 
Warehouse Scheme (ZGS) 
 The GST is suspended on goods that are im ported into and traded within a ZG 
warehouse (which effectively functions like a free trade zone (FTZ)).  It also 
remains suspended if goods are move d between ZG warehouses and moved 
into the possession of traders regi stered under the MES or the A3PL 
Company Scheme.  GST is charged if goods are removed from the ZG warehouse and sold locally.  Operations  which are necessary to preserve 
goods stored in the warehouse, improve th eir packaging or marketable quality 
or prepare them for shipment may be carried out while goods are stored in the ZG warehouse. No changes over review period  
Specialised 
Warehouse 
Scheme (SWS) Purpose is to facilitate GST zero-rating relief on certain services relating to 
exports if they are provided to oversea s persons, in addition to allowing the 
GST-free movement of goods as offered by the ZGS.  These services include storage, insurance and auction services .  The SWS is intended to cater for  
specialised storage facilities, whereby mo st of the goods stored are owned by 
overseas persons and eventually exported.  ZG or Licenced warehouses can apply for SWS status if at least 90% of their customers are overseas customers 
and if at least 90% of goods removed from the warehouse are for export This is a new scheme, introduced in 
2011 
 
Source:  IRAS online information.  Viewed at:  ht tp://www.iras.gov.sg/irasHome/page.aspx?id=3086. WT/TPR/S/267 Trade Policy Review 
Page 96 
  
  Table AIII.2 
Import prohibitions, 2012  
Products, 2012 Purpose 
Chewing gum (except for therapeutic purposes) Public safety 
Cigarette and table lighters in the shape of a pistol or revolver Public safety 
Fire-crackers Public safety 
Medicines containing amidopyri ne, noramidopyrine, amygdalin, danthron, pangamic acid and 
suprofen Public health 
Volcanic rock aggregates not exceeding 40 mm. Public safety 
Arms and related materials as well as goods and technology related to nuclear, ballistic missile 
and weapons of mass destructi on programmes from the Democratic People's Republic of Korea 
and Iran, as well as any arms or related materials from Eritrea and Libya UN Security Council resolutions 
PCB and its substitutes Environment 
Asbestos brake and clutch linings in vehicl es registered after 1 April 1995 Environment 
Used motor vehicles more than three y ears old (except classic and vintage vehi cles) To minimize traffic congestion and 
pollution 
Certain ozone-depleting substances mean t for local distribution/consumption 
 
- Halon 1211 and five extingui shers using halon 1211 
- Halon 1301 and fire protec tion systems using halon 
 1301 
- Halon 2402 - Carbon tetrachloride 
- 1, 1, 1 – trichloroethane (methyl chloroform) 
- CFCs 11, 12, 113, 114, 115 as a refrigerant in new  air-conditioning and refrigeration equipment except  for automotive air-conditioners in vehicles 
 registered before 1 January 1995 and domestic 
 refrigerators - Other CFCs 
- Hydrobromofluorcarbons (HBFCs)  Protecting ozone layer (in 
accordance with the Montreal 
Protocol on Substances that Deplete the Ozone Layer) 
Cosmetics containing prohibited substances/additives  above the stipulated limits Public health 
Controlled telecommunications equipment such  as scanning receivers, military communication 
equipment and automatic call diverters National security 
Asbestos in the form of crocidolite, amosite and amphiboles and products  containing these forms 
of asbestos Environment 
Asbestos in the form of chrysotile except for manufactur ing of gaskets Environment 
Chlorofluorocarbons in aerosol products except medical aerosols Environment 
Piranhas Public safety 
 
Source:  Government of Singapore. Singapore WT/TPR/S/267 
 Page 97 
 
 
  Table AIII.3 
Products covered by automatic and non- automatic import licensing, February 2012 
Product Laws and regulations authorizing import 
licensing Controlling agency 
Automatic import licensing   
Fresh fruits, vegetables, plants and plant 
products  Control of Plants Act Agri-F ood and Veterinary Authority 
(AVA), Ministry of National 
Development (MND) Processed food Sale of Food Act 
Fish and fish products Wholesome Meat and Fish Act 
Veterinary medicaments Medicines Ac t Health Sciences Authority (HAS) 
Tobacco products and related 
advertisements Smoking (Control of Advertisements and 
Sale of Tobacco) Act and its Regulations  
Films, video tapes and vi deo discs Films Act and its  Regulations Media Development Authority (MDA), 
Ministry of Information, Communication 
and the Arts (MITA) Publication, gramophone records, paintings and prints Undesirable Publications Act 
Mastering equipment and replication 
equipment for any of the following: 
- CD (compact disc); - CD-ROM (compact disc-read only 
 memory) 
- VCD (video compact disc); - DVD (digital video disc);  and 
- DVD-ROM (digital video disc-read 
 only memory) Regulation of Imports and Exports 
Regulations Singapore Customs 
Biological agents capable of causing 
death, disease or other biological 
malfunction in a human.  Certain 
microbial toxins Biological Agents and Toxins Act Biosafety Branch, Ministry of Health 
Non-automatic import licensing   
Specific plants, plant products and other 
materials (insects, micro-organisms and soil) Control of Plants (Plant Importation) Rules AVA, MND 
Endangered species of wild fauna and 
flora (CITES specimens and products) Endangered Species (Import and Export) 
Act 
Live animals (includi ng ornamental fish 
and livestock), animal products, eggs, 
veterinary biologics and vaccines, animal feed, [skimmed] milk powder [which is 
coloured for animal feed] [please 
confirm]  Animals and Birds Act  
Meat Wholesome Meat and Fish Act  
Fruit or jackpot machines Private Lotteries Act Licensing Division, Singapore Police 
Force, Ministry of Home Affairs (MHA) 
Arms and explosives; swords; daggers;  
bayonets;  spears;  spearheads;  and 
Nitro-cellulose Arms and Explosives Act  
Handcuffs;  Articles of clothing intended 
as protection against attack, including 
bullet-proof vests;  Steel helmets;  Toy guns, including pistols and revolvers Regulation of Imports and Exports 
Regulations  
Amusement machines, coin- or disc-
operated, including pintables, shooting 
galleries, and cinematography machines Regulation of Imports and Exports 
Regulations  
Table AIII.3 (cont'd)  WT/TPR/S/267 Trade Policy Review 
Page 98 
  
  Product Laws and regulations authorizing import 
licensing Controlling agency 
Hazardous substances Environmen tal Protection and Management 
Act and Environmental Protection and Management (Hazardous Substances) 
Regulations Pollution Control Department, National 
Environment Agency (NEA) 
Ozone depleting substances (ODS) and products containing ODS such as the 
following: 
- Fire extinguishers and fire protection 
systems using halons 
- Air-conditioning and refrigeration 
equipment using Chloroflurocarbons (CFCs) 
. Vehicles with air-conditioners 
containing CFCs Environmental Protection and Management 
Act and Environmental Protection and 
Management (Ozone Depleting Substances) 
Regulations  
Petroleum and flammable materials Fire Safety Act and Fire Safety (Petroleum 
and Flamable Materials) Regulations Singapore Civil Defence Force, MHA 
Radioactive materials, ionising radiation 
irradiating apparatus and non-ionising 
radiation irradiating apparatus Radiation Protection Act and its Regulati ons Centre for Radi ation Protection and 
Nuclear Science (NEA) 
Medicinal products comprising western pharmaceuticals, biologics and Chinese 
proprietary medicines Medicines Act and its  regulations HSA 
Poisons Poisons Act and its rules  
Controlled drugs/psychotropic substances Misuse of Drugs Act and its regulations;  
and Medicines Act and its regulations  
Medical devices Health Products (Medical Device) 
regulations 2010  
Controlled telecommunication equipment Telecommunications (D ealer's) Regulations Infocomm Development Authority (IDA) 
Scheduled chemicals under the Chemical 
Weapons Convention (CWC) Chemical Weapons (Prohibition)  Act National Authority (CWC) 
Rice Price Control (Rice) Order Inte rnational Enterprise Singapore (IE 
Singapore) 
Poppy seeds (kaskas) Regulation of Imports and Exports 
Regulations Central Narcotics Bureau, MHA 
Controlled materials or substances used 
for the manufacturing of controlled drugs Misuse of Drugs Regulations  
Merchandise/products containing a 
photograph, drawing or design 
resembling or used in/on Singapore currency notes and coins Currency Act Monetary Authority of Singapore (MAS), 
Ministry of Finance 
Rough diamonds Regulation of  Imports and Exports 
(Kimberly Process) Regulations Singapore Customs 
Sand and granite (essential construction 
materials) Building and Construction Authority Ac t Building and Construction Authority 
(BCA) 
 
Source: Government of Singapore. Singapore WT/TPR/S/267 
 Page 99 
 
 
  Table AIII.4 
Products subject to export controls, 2012 
Product Competent authority Rationale 
Animals (including birds and fish) Agri-food and Veterinary Authority Safeguard animal health 
Arms and explosives Arms and Explosives Licensing Division, 
Singapore Police Force Public safety 
Articles of clothing intended as protection 
against attack, including bullet-proof vests Arms and Explosives Licensing Division, 
Singapore Police Force Public safety 
Chemicals:  Toxic and precursor 
chemicals National Authority, Chemical Weapons 
Convention, Singapore Customs To prohibit the development, production, 
stockpiling, transfer and use of chemical weapons in line with Singapore's obligations 
under the Chemical Weapons Convention 
Chemicals: Pesticides Pollution Control Departme nt  Environmental prot ection and management 
Diamonds (rough) Singapore Customs To pr event conflict diamonds from entering 
the mainstream rough diamond market  
Dual-use goods and technology  Singapore Customs To prevent the proliferation of such goods 
and technology in line with Singapore's 
counter-proliferation obligations 
Endangered species of wild fauna and 
flora (CITES specimens and products) Agri-food and Veterinary Authority CITES obligations and requirements 
Fish and fishery products (including fin 
fish, crustaceans and molluscs) Agri-food and Veterinary Authority  Food safety 
Handcuffs Arms and Explosives Li censing Division  Public safety 
Halons Pollution Control Department  E nvironmental protecti on and management 
Helmets, steel Arms and Explosives  Licensing Division  Public safety 
Meat and meat products Agri-food and Veterinary Authority  Food safety 
Military equipment / other munitions list Singapore Cust oms Prevention of prolifer ation of such goods in 
line with Singapore's counter-proliferation 
obligations 
Precursor chemicals Central Narcotics Bur eau Singapore's commitments under Article 12 
of the UN Convention Against Illicit Traffic 
in Narcotic Drugs and Psychotropic Substances 
Radio-active materials,  ionising radiation 
irradiating apparatus and non-ionising radiation irradiating apparatus Centre for Radiation Protection & Nuclear 
Science, NEA Accounting of radioactive materials and 
irradiating apparatus purposes 
Rice (excluding rice bran) Intern ational Enterprise To ensure there is enough rice for the 
population 
Rubber  International Enterprise To  ensure that the quality of rubber 
exported is of the standard required by the 
contract governing the transaction and for the prevention of fraud or malpractice in 
connection therewith. 
Toy guns/pistols/revolvers Arms and Explos ives Licensing Division Public safety 
Waste lead-acid batteries and waste 
batteries made with lead, cadmium or 
mercury Pollution Control Department Contro lled substances under the Hazardous 
Waste (Control of Export, Import and 
Transit) Act 
 
Source:  Singapore Customs online information.  View ed at:  http://www.customs.gov.sg/leftNav/trad/ 
imp/Goods+Subject+to+Control.htm. 
 WT/TPR/S/267 Trade Policy Review 
Page 100 
  
  Table AIII.5 
Tax incentives, 2012 
Type (sector 
beneficiaries) Summary description Changes over review period 
Singapore Economic Development Board (EDB) 
Pioneer Enterprise  PC-M:  Tax exemption for up to 15 years on qualifying profits.  
Project must  introduce t echnology, know-how or skills 
substantially more advanced th an that of the average level 
prevailing in that industry 
PC-S:  Tax exemption for up to 15 years on qualifying profits for 
companies engaged in qualifying se rvices activities, which include: 
engineering or technical services  including laboratory, consultancy 
and research and development activities;  computer-based 
information and other computer re lated services;  development or 
production of any industrial design None  
Approved Royalties 
Incentive (ARI)  Full or partial exemption on wit hholding tax on royalty payments 
to non-residents for the transfer of technology or know-how None 
Approved Foreign 
Loan (AFL) 
Incentive  Full or partial exemption on wit hholding tax (0%, 5% or 10%) on 
loan interest payments to non -residents.  Minimum loan of 
S$200,000, which must be for purchase of productive equipment None 
Research Incentive 
Scheme for Companies (RISC) Co-funding by the EDB to support the set-up of R&D centres 
and/or the development of in- house capabilities in strategic areas 
of technology.  Supportable costs include expenditure on:  
manpower;  equipment and materials;   professional services;  and 
intellectual property rights [Please insert] 
Development and 
Expansion Incentive 
(DEI) Reduction in income tax (5% or10% for a maximum of 20 years) 
for manufacturing and services companies moving into higher 
value-added business activities, expanding their operations or 
upgrading equipment 
 As a result of 2010 Budget law practices 
providing international legal services may 
enjoy a 10% concessionary tax rate from such services, from 2010-2015  [It was 
noted that law practices were previously 
under the ambit of professional services:  does this mean that 
professional services also benefit from a 
tax break?]  
Investment 
Allowance Allowance of 30% or 50% of approved fixed capital expenditure 
on top of normal capital allowan ce to encourage investment in 
equipment for greater productivity or introduces new technology 
 As a result of the 2010 Budget, the 
Investment Allowance for aircraft rotables 
(intended to increase the productive capacity of the aerospace maintenance, 
repair and overhaul (MRO) companies)  
has been renewed (and enhanced) for a further five years from 1 April 2010 
Headquarters (HQ) Programme  
 - Regional Headquarters (RHQ) Aw ard:  15% tax on incremental 
qualifying income for maximum 5 years for  well-established 
company undertaking substantial level of headquarters activities in 
Singapore 
- International Headquarters (IHQ)  Award: 0%, 5% or 10% tax on 
qualifying income for 5 to 20 year s for companies that commit to 
substantially exceed the minimum criteria for the RHQ Award None 
Finance and 
Treasury Centre Tax Incentive Reduced tax of 5% or 10% on fees , interest, dividends, and gains 
from qualifying services/activities.   WHT exemption on interest 
payments on loans from banks and network companies for FTC 
activities The 2011 Budget introduced a sunset 
clause of 2016 
Approved Venture Company Tax exemption for up to 10 years (extendible) for approved 
Singapore-based venture companies on:  gains from disposal of 
approved local and overseas inve stments;  dividends from 
approved overseas investments;  and interest income from 
convertible loan stocks  None 
Table AIII.5 (cont'd) Singapore WT/TPR/S/267 
 Page 101 
 
 
  Type (sector 
beneficiaries) Summary description Changes over review period 
Approved Aircraft 
Leasing 10% income tax on qualifying income.  WHT exemption (for 
5 years extendible) on interest payment for foreign loans taken up during relief period  None 
Maritime and Port Authority of Singapore (MPA)  
From 2011, all maritime tax incentives administered by MPA have  been streamlined and consolid ated under the Maritime Sector 
Incentive (for details, see Chapter IV(2)(iv). 
International Enterprise Singapore (IE Singapore) 
Global Trader Programme (GTP) Concessionary tax rate not exceeding 10% to companies on 
qualifying offshore trading income A sunset clause of 31 March 2021 
introduced in the 2011 Budget 
Overseas Enterprise Incentive (OEl) Tax exemption for up to 10 years on various forms of income from 
overseas products (including divide nds,  royalties, interest on 
loans, project income)  None 
Double Tax 
Deduction for Internationalization Double tax deduction for expenses  on qualifying activities relating 
to overseas expansion As a result of changes in the 2012 Budget, 
the double tax deduction granted for key overseas expansion activities without the 
need for approval (up to a cap of  
S$100,000 per company per annum) 
Monetary Authority of Singapore (MAS) 
For incentives offered by MAS see Chapter IV (2)(ii) 
IRAS 
Approved 
Investment 
Companies Companies whose income is mainly derived from securities 
investments.  Proportion of gains subject to tax based on holding 
period of investments None 
Designated Unit 
Trust Specified income derived by a qualifying unit trust will not form 
part of its statutory income but is taxed in the hands of investors 
when distributed None 
Tax exemption 
scheme for new 
start-up companies Full corporate income tax exem ption for newly incorporated 
companies on first S$100,000 of chargeable income and 50% 
exemption for the next S$200,000.  Available for the companies' 
first 3 YAs upon incorporation Scheme extended to companies limited by 
guarantee.  Introduced in 2009 budget.  
Effective from YA2010 
Offshore Leasing  10% tax on qualifying leasing income from  offshore leasing of 
machinery or plant None 
Central Provident Fund (CPF) 
CPF Approved Unit 
Trust Specified income derived by a qualifying unit trust will not form 
part of its statutory income but will be taxed in the hands of 
investors when distributed None 
Note: For more detailed information on these schemes, and eligibility criteria, see WTO document WT/TPR/S/202/Rev.1, 
 26 September2008, Table AIII.7. 
Source: Singapore authorities. WT/TPR/S/267 Trade Policy Review 
Page 102 
  
  Table AIII.6 
Grant schemes, 2012  
Scheme Assistance 
Economic Development Board (EDB) 
Innovation Development Scheme Grants support for qualifying cost s incurred in the innovation of products, processes, and 
applications, and developing depth in innovation capabilities 
Initiatives in New Technologies Grants suppor t for qualifying costs incurred in manpower development in the application of new 
technologies, industrial R&D,  and professional know-how 
Research Incentive Scheme for 
Companies Grants support for qualifying costs incurred in th e development of R&D capabilities in the areas 
of strategic technologies 
Locally based Enterprise 
Advancement Program  Assistance in defraying manpower costs incurred in  providing expertise to local suppliers looking 
to expand their market channels 
Source: Singapore authorities. 
 Singapore WT/TPR/S/267 
 Page 103 
 
 
  Table AIII.7 
Statutory boards, February 2012 
Accounting and Corporate Regulatory Authority (ACRA) 
Agency for Science, Technology and Research (A*STAR) 
Agri-Food and Veterinary Aut hority of Singapore (AVA) 
Board of Architects (BOA) 
Building and Construction Authority (BCA) 
Casino Regulatory Authority (CRA) 
Central Provident Fund Board (CPFB) 
Civil Aviation Authority of Singapore (CAAS) 
Civil Service College (CSC) 
Competition Commission of Singapore (CCS) 
Council for Estate Agents (CEA) 
Council for Private Education (CPE) 
Defence Science and Tec hnology Agency (DSTA) 
Economic Development Board (EDB) 
Energy Market Authority (EMA) 
Family Physicians Accreditation Board (FPAB) 
Health Promotion Board (HPB) 
Health Sciences Authority (HSA) 
Hindu Endowments Board (HEB) 
Hotels Licensing Board (HLB) 
Housing and Development Board (HDB) 
Infocomm Development Authority of Singapore (IDA) 
Inland Revenue Authority of Singapore (IRAS) 
Institute of South East Asian Studies (ISEAS) 
Institute of Technical Education (ITE) 
Intellectual Property O ffice of Singapore (IPOS) 
International Enterprise Singapore (IE) 
JTC Corporation (JTC) 
Land Transport Authority (LTA) 
Majlis Ugama Islam Singapura (MUIS) 
Maritime and Port Authority of Singapore (MPA) 
Media Development Authority (MDA) 
Monetary Authority of Singapore (MAS) 
Nanyang Polytechnic (NYP) 
National Arts Council (NAC) 
National Council of Social Service (NCSS) 
National Environment Agency (NEA) 
National Heritage Board (NHB) 
National Library Board (NLB) 
National Parks Board (NPARKS) 
Ngee Ann Polytechnic (NP) 
People's Association (PA) 
Professional Engineers Board (PEB) 
PUB, The National Water Agency (PUB) 
Public Transport Council (PTC) 
Republic Polytechnic (RP) 
Science Centre Board (SCB) 
Sentosa Development Corporation (SDC) 
Singapore Corporation of Rehabilitative Enterprises (SCORE) 
Table AIII.7 (cont'd)  WT/TPR/S/267 Trade Policy Review 
Page 104 
  
  Singapore Dental Council (SDC) 
Singapore Examinations and Assessment Board (SEAB) 
Singapore Labour Foundation (SLF) 
Singapore Land Authority (SLA) 
Singapore Medical Council (SMC) 
Singapore Nursing Board (SNB) 
Singapore Pharmacy Council (SPC) 
Singapore Polytechnic (SP) 
Singapore Sports Council (SSC) 
Singapore Tourism Board (STB) 
Singapore Workforce Development Agency (WDA) 
SPRING Singapore (SPRING) 
TCM Practitioners Board (TCMPB) 
Temasek Polytechnic (TP) 
Tote Board (Singapore Totalisator Board) 
Urban Redevelopment Authority (URA) 
Source : Government of Singapore online information.  Vi ewed at:  http://app.s gdi.gov.sg/index.asp?cat=2. 
__________