WT/TPR/S/202 Trade Policy Review 
Page 34 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
1. Singapore has enhanced its position as a global trade hub;  the TradeNet system, one of the 
world's first electronic single windows for customs declarations, has been improved to further simplify the regulatory processes for importing and exporting.   Singapore's liberal import regime 
consists of only a few border measures, maintain ed mainly for security, health, and environmental 
reasons.  With the exception of six (alcohol) products subject to specific rates of duty, Singapore's applied MFN tariff is zero, although the overall simple  average bound tariff rate is 6.9%.  Singapore 
has bound only 69.6% of its tariff lines (unchanged since the previous Review).  The gap between 
bound and applied rates and the absence of bindings for 30.4% of tariff lines create a degree of 
unpredictability for traders in the sen se that there is scope for the aut horities to raise tariffs;  however, 
applied tariffs have not been increased during the review period.  Other charges collected on imports 
as well as domestically produced goods (excl uding services) include the goods and services tax 
(GST), which was raised from 5% to 7% in 2007, and excise taxes on alcohol, petroleum, tobacco 
products, and motor vehicles.  The increase in the GST rate reflects a continuing shift to indirect from 
direct taxes, which involves concurrent reductions in corporate and personal income tax rates.   
2. Singapore's import restrictions are based mainly on environmental, health, and public security 
concerns, with the exception of rice, which is subj ect to import licensing for reasons of ensuring food 
security and price stability.  Export restrictions are also maintained for health and security reasons.  
Singapore makes very limited use of contingency measures;  it did not notify any anti-dumping 
measures in the review period and has no legislati on on safeguards.  Singapore's policy of basing its 
standards on international norms has continued, w ith around 80% of alignable standards aligned with 
international standards.  There have been no majo r changes to the regulatory framework for sanitary 
and phytosanitary (SPS) measures, although several la ws have been updated.  Regarding government 
procurement, Singapore offers additional market acce ss concessions to its tr ading partners under most 
of its bilateral FTAs negotiate d during the review period.  
3. In an attempt to attract foreign investment and direct it into high value-added activities, 
Singapore makes use of a broad range of tax a nd non-tax incentives, whose cost-effectiveness is, 
however, open to question.  At the same time, tax re forms have lowered the corporate tax rate to 18% 
in 2008, thereby diminishing the value of existing tax incentives.  The Government continues to have 
a significant degree of control over the release and ther efore the price of land, in particular industrial 
land.  With their long history of active implemen tation of Singapore's indus trial policy, statutory 
boards,  and the financial assistance they provide, ar e key players in the development of knowledge-
based sectors and value-added activities, which is  crucial for the Singapore economy to sustain its 
long-term growth in the global economy.  Governme nt-linked companies (GLCs) consist mainly of 
Temasek-linked companies (TLCs), which, it is claimed, are run and compete on a commercial basis at arm's length from the Government.  During th e period under review, there has been some 
divestment of GLCs by Temasek;  nonetheless, GL Cs still operate in many sectors of the economy.  
Enhanced corporate governance regulation has impo sed more stringent disciplines for listed GLCs, 
and Singapore has enacted an economy-wide comp etition policy (the Competition Act came into 
effect in 2005), which subjects all enterprises, in cluding GLCs, to competition disciplines.  Singapore 
had traditionally eschewed an over-arching competiti on law applicable to all sectors of the economy 
on the grounds of its substantial degree of openness.   During the period under review, it started to 
implement the 2005 law, albeit with a number of noteworthy exclusions.
1  In Singapore's continuing 
                                                      
1 Certain sectors have been exclud ed from the Act, as they are subject to their sector-specific 
regulators, with their own set of competition frameworks and regulations.  These include the energy, Singapore WT/TPR/S/202 
 Page 35 
 
 
efforts to ensure a robust IP regime to pave the way for developing, and attr acting foreign investment 
into knowledge-based industries, and fulfilling commi tments under its bilateral free-trade agreements 
and international treaties, there have been signifi cant legislative developments covering copyrights, 
patents, registered designs, trade marks, and plant varieties. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures 
4. Traders (importers, exporters, and trans-shippers ) are either companies (incorporated, or in 
the case of foreign companies, registered under th e Companies Act) or businesses registered with the 
Accounting and Corporate Regulatory Authority.  To obtain a Central Registration (CR) Number 
from Singapore Customs, an application can be su bmitted electronically and approved within half a 
day.  The CR number enables importers and exporters  to submit import, export and trans-shipment 
permits through TradeNet an electronic system mainta ined by Singapore Customs.  An importer must 
also obtain an import permit through TradeNet before any goods can be imported into Singapore.  TradeNet applications involve a single permit appli cation for submission to Customs and the relevant 
controlling agencies;  payment of the goods and servi ces tax (GST), customs duties, and other fees are 
deducted automatically from the trader's bank account. 
5. Imports of certain high technol ogy products, which are subject to export controls by the 
exporting country, may also require an import certificate and delivery verification (ICDV) from 
Singapore Customs.  All imports must also be accompanied by invoices, packing lists, bills of lading, and any other relevant documentation.  Additio nal documentation may be required for certain 
products.  Traders of fresh and processed food products (including food appliances)  are required to 
register with the Agri-Food and Veterinary Aut hority (AVA) as well as with Customs.  Additional 
documents may be required for imports of foods wi th specific animal health, plant health or food 
safety concerns. 
6. The authorities consider that the benefits from TradeNet are numerous.
2  It offers an improved 
level of service to the trading community and im proved human resource management for both traders 
and agencies.  Documents can be transmitted an d the approved permits received electronically, 
24 hours a day.  Furthermore, the approval pro cess has been reduced to 10 minutes on average from 
two to seven days.  The elimination of paperwork and the automatic deduction of duties and taxes has 
also reduced business costs for traders.  Other benefi ts include:  more efficient customs control, which 
enhances risk management;  uniform enforcement of  customs legislation;  and faster production of 
trade statistics.  Singapore also launched the Trad eXchange to facilitate in formation flow among the 
commercial and regulatory systems. 
(ii) Tariffs  
(a) Bound MFN tariffs 
7. Singapore's bound tariff is in the HS2002 nomenclature.3  At the end of the Uruguay Round, 
Singapore bound 68.7% of its tariff lines, with an  additional 0.9% of all lines partially bound.4  
                                                                                                                                                                     
telecommunications, and media industries.   Other specified activities are also excluded, such as the supply of 
ordinary letter and postcard services, of potable water, and of scheduled bus and rail services. 
2 WTO document TN/TF/W/58, 25 July 2005, p. 4. 
3 Singapore submitted its bound tariff in the HS2002 nomenclature to the WTO Committee on Market 
Access in April 2002.  Transposition from the HS96 to th e HS02 nomenclature was approved on 5 July 2007.  
Secretariat calculations concerning the bound tariff are based on the 2005 tariff schedule, consisting of 5,383 lines.  Bound rates using the HS2007  nomenclature are not available. WT/TPR/S/202 Trade Policy Review 
Page 36 
 
 
Singapore has bound 100% of its tariff lines in agricu lture (Uruguay Round definition) and 63.9% of  
non-agricultural products, including petroleum, 1.1%  being partially bound.  Partially bound tariff 
lines cover mainly hides and skins, precious stones, machinery, and precision instruments.  Around 98.6% of the bound tariff is based on ad valorem  rates of duty;  tariff lines subject to specific rates 
(52 lines) were not included in the analysis of the tariff owing to the absence of their ad valorem  
equivalents.  Few or no binding commitments were  made in mineral products, footwear, articles of 
stone, precious stones, transport equipment, arms and ammunition, and works of art (Chart III.1). 
0102030405060708090100
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21Chart III.1
Share of bound tariff lines, by HS section, 2005
Per cent
01 Live animals and prod.   
02 Vegetable products
03 Fats and oils      
04 Prepared food, etc.
05 Mineral products
06 Chemicals and prod.07 Plastic and rubber
08 Hides and skins
09 Wood and articles
10 Pulp, paper, etc.
11 Textiles and articles
12 Footwear, headgear13 Articles of stone
14 Precious stones, etc.
15 Base metals and prod.
16 Machinery
17 Transport equipment
18 Precision instruments19 Arms and ammunition
20 Miscellaneous manuf.
21 Works of art, etc.
Not applicable.
The bound rate analysis includes Sing apore's commitments under  the Information Techno logy Agreement (ITA).  
Sections 19 and 21 are fully unbound.   Calculations are based on the 2005 tariff schedule in HS02 nomenclature.
WTO Secretariat calculations, based on informat ion provided by the authorities of Singapore.n.a.
Note:       
Source :  Fully bound
Partially boundTotal
 
8. At the end of the implementation period in 2005, the overall simple average bound rate was  
6.9%.  The average bound rate for WTO agricultu ral products (9.4%) is higher than for WTO 
non-agricultural products (6.4%).  Bound rates are hi gher than the overall average in fats and oils, 
vegetable products, prepared foods, hides and skins, textiles, footw ear, livestock and mineral products 
(Chart III.2). 
 
                                                                                                                                                                     
4 Out of a total 5,830 tariff lines, 3,700 are bo und and an additional 49 are partially bound. Singapore WT/TPR/S/202 
 Page 37 
 
 
012345678910
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21Chart III.2
Average bound tariff rates, by HS section, 2005
Per cent
Not applicable.
The bound rate analysis includes Si ngapore's commitments under the Info rmation Technology Agreement (ITA).  
It includes fully and partially bound rates.  Sectio ns 19 and 21 are fully unbound.  Excluding specific rates.
Calculations are based on the 2005 tariff schedule in HS02 nomenclature.
WTO Secretariat calculations, based on informat ion provided by the authorities of Singapore.01 Live animals and prod.    
02 Vegetable products03 Fats and oils      04 Prepared food, etc.05 Mineral products06 Chemical and prod.07 Plastic and rubber
08 Hides and skins09 Wood and articles10 Pulp, paper, etc.11 Textiles and articles12 Footwear, headgear13 Articles of stone
14 Precious stones, etc.15 Base metals and prod.16 Machinery17 Transport equipment18 Precision instruments19 Arms and ammunition
20 Miscellaneous manuf.21 Works of art, etc.
n.a.
Note:       
Source :  Total average bound rate
(6.9%)
n.a.
n.a.
 
9. As Singapore's applied MFN tariff is almost zero, it remains unclear why it has bound only 
69.6% of its tariff, or why its bindings, especially  in agriculture, are substantially higher than its 
applied MFN rates.  The main reason given by the authorities for  Singapore's bindings being 
relatively low was for negotiating purposes.  In  the Negotiating Group on Market Access, Singapore 
has urged Members to increase bindings to 100% and to narrow the variance between the bound and 
the applied rates as far as possible and said that it would be prepared to reciprocate if Members were 
willing to do so.  The gap between bound and applie d rates and the absence of bindings for 30.4% of 
tariff lines create a degree of unpredictability for tr aders in the sense that there is scope for the 
authorities to raise tariffs;  however, applied tariffs  have not been increased during the period under 
review. 
(b) Applied MFN tariffs 
10. Singapore's current (2007) applied MFN tariff, based on the HS2007 nomenclature, consists 
of 8,285 lines at the HS 8-digit level.5  Since Singapore's previous Trade Policy Review, there are no 
                                                      
5 The 16 lines in Chapter 98 of the Singapore tari ff have been eliminated from the tariff analysis 
(Chapter 98 is country specific and not generally included in Trade Policy Reviews). WT/TPR/S/202 Trade Policy Review 
Page 38 
 
 
significant changes in its applied MFN tariff,  which, with the exception of six items,  is zero.  The 
six items – stout and porter, beer and ale, and me dicated and non-medicated samsu – are all subject to 
specific rates of duty (Table III.1), which, j udging from the amounts of revenue collected (roughly 
S$23.6 million in 2006), might entail fairly high ad valorem rates, although AVEs were not available. 
Singapore advocates the use of specific duty rates for alcoholic products because they eliminate the 
uncertainty of under-declaration of values and price fl uctuations.  The six products subject to duty are 
imported and manufactured locally.  
Table III.1 
Applied and bound MFN tariffs, 2007  
HS Code  Product description Applied Bound rate 
22.03 Beer made from malt   
2203.00.10 Stout and porter S $16.00 per litre of alcohol S$4.80 per litrea 
2203.00.90 Beer and ale S $16.00 per litre of alcohol S$3.60 per 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 alc oholic strength by volume not exceeding 
40% vol. S$8.00 per litre of alcohol  S$27.00/litre of alcohol 
2208.90.20 Medicated samsu of an al coholic strength by volume exceeding 
40% vol.  S$8.00 per 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 per litre of alcohol  S$27.00/litre of alcohol 
2208.90.40 Other samsu of an alcoho lic strength by volume exceeding 40% 
vol.  S$8.00 per litre of alcohol  S$27.00/litre of alcohol 
a Bound rate refers to per litre of the beverage;  rate for per litre of alcohol is not available. 
Source:  Data provided by the customs authorities of Singapore. 
11. Singapore collects under 0.1% of tax revenue from customs duties;  this share was about 
S$15.1 million in FY2001, or aro und 0.063% of tax reve nue and S$26 million in  FY2007 or 0.087% 
of tax revenue.  These revenues might be expect ed to decline as Singapore signs more FTAs, 
depending on the share of im ported products subject to tariffs from preferential sources.   
12. Singapore has no tariff rate quotas or variable levies.  
(c) Preferential agreements 
13. Under preferential agreements with India, Jordan, Korea, and Panama, as well as a 
quadrilateral agreement with Chile, New Zealand and Brunei, Singapore removed all its remaining 
tariffs on imports from these countries.   
(d) Duty exemptions and concessions 
14. Singapore grants exemptions from import duty fo r several reasons and end-uses.  Goods that 
are imported temporarily and re-exported within three months, as well as goods exported temporarily 
exported and re-imported (such as fo r exhibitions and trade fairs), are not subject to customs duty or 
GST.  Imports of certain goods used by local industr ies as raw or intermediate materials are eligible 
for both customs and excise duty exemptions.  An a pplication must be made in writing to Singapore 
Customs giving details of quantities and annual re quirements of these imports and quantities of the 
final product.  For industrial users, currently, et hyl alcohol is exempt from import duties.  Goods 
imported by diplomatic missions in Singapore are al so eligible for such duty exemptions if an 
exemption permit has been issued by Singapore Customs. Singapore WT/TPR/S/202 
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15. Under the Generalized System of Preferences (GSP) exports from Singapore receive duty-free 
or preferential access to the markets of Canada and the Russian Federation.  
(iii) Other charges affecting imports 
(a) Goods and services tax 
16. GST is levied on an ad valorem  basis on most goods and services and is collected by Customs 
on all imports.  Goods for export and international services are zero-rated.6  GST on goods imported 
and stored in a free-trade zone, warehouses licensed by Customs is suspended unless they are released 
for local consumption.  There are a number of G ST relief schemes (Table AIII.1) including the Major 
Exporters Scheme (MES), under which GST on goods  is deferred at the point of importation for 
traders qualified under the scheme;  GST becomes payable only if the imported goods are sold 
domestically (this scheme was introduced to alleviat e the cash flow problems faced by traders who 
have significant quantities of goods imported for re-e xport);  MES status is granted by the Inland 
Revenue Authority of Singapore.7  The Zero GST Warehouse Scheme, implemented in January 2006, 
defers the imposition of GST in imports if  the goods go directly to a bonded warehouse8;  GST is 
collected only when they are removed from the ware house for local consumption, and is based on the 
last selling price of the goods. 
(b) Excise duty 
17. Customs also collects excise duties on imports of alcohol products, tobacco, petroleum 
products (motor spirits), and motor vehicles .   
(iv) Customs valuation and rules of origin 
(a) Customs valuation 
18. There have been no significant amendments  to customs valuation procedures since 
Singapore's previous Review.  Valuation is carried  out under the Customs (Valuation) (Amendment) 
Regulations 2005, which entered into force on 1 April 2005 to incorporate the requirement of 
Decision 6.1 of the WTO Valuation Committee into the Customs (Valuation) Regulations.  Imports 
are valued on the basis of their transaction value and are assessed on the c.i.f. value (plus any other 
charges) of the product when imported.9  For goods subject to customs duty and/or excise duty, the 
GST is based on the c.i.f. value and any other charge s, plus the import duty.  Cargo clearance is under 
ten minutes for 90-95% of cases.   
(b) Rules of origin 
19. Singapore does not apply any specific MFN rules of origin .  
                                                      
6 Suppliers of zero-rated goods and services are entitle d to credits or refunds for GST paid on purchases 
of inputs;  items exempt for all providers include sale an d rental of residential property, most financial services, 
interest charges and life insurance. 
7 A similar scheme for contract manufacturers and traders, under the Approved Contract Manufacturer 
and Trader (ACMT) Scheme grants GST exemptions for local-contract manufacturers who have significant 
dealings with overseas clients. 
8 A bonded warehouse can be any place that is approv ed by Singapore Customs, such as a designated 
part of business premises or a storage facility. 
9 For goods valued in f.o.b. terms, the actual freight and insurance incurred must be added to derive the 
c.i.f. value. WT/TPR/S/202 Trade Policy Review 
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20. Singapore's preferential agreements contain thr ee main approaches to determining origin for 
manufactured goods:  change of tariff classificati on (CTC);  a minimum value added (VA) on the 
inputs;  and a specified manufacturing process to be u ndertaken to confer origin.  Several agreements 
(Table III.2) require a combination of two or a set of alternative criteria.  The degree of openness (or 
restrictiveness) of the rules of origin within Si ngapore's bilateral agreements largely reflects the 
sensitivities of Singapore's partners.   
21. For example, in the agreement with Japan, ag ricultural products and te xtiles and apparel are 
subject to complex, product-specific rules, rely ing mostly on the CTC rule.  The Korea-Singapore 
FTA adopts product-specific rules, using CTC as the main origin criterion although for some products 
an additional VA content of 45-55% is required.  In  contrast, a general value-added rule of 40% is 
applicable to all products under the ANZSCEP agreem ent with New Zealand.  Rules of origin are 
most detailed in the U.S.-Singapore agreement with  product-specific rules running up to almost 
300 pages;  the agreement provides some flexibilit y in allowing choices between "build-up" (45%) 
and "build-down" (35%) to calculate regional content.10  The four-party Trans-Pacific SEP free-trade 
area has less stringent rules of origin than the U.S.-Singapore agreement. 
Table III.2 
Singapore's preferential rules of origin, 2007  
Trade agreement  
(year of implementation) Partner Rules of origin 
ANZSCEP (2001) New Zealand Products must be wholly produced in New Zealand or have New Zealand or 
Singaporean content of 40% of the f.o.b. price of the final product and the 
last place of manufacture must be New Zealand or Singapore. 
JSEPA (2002) Japan Each eligible product is s ubject to a product-specific rule.  Depending on 
the sensitivity of the product in Japan,  the CTC criterion varies from the 
need for products to meet the change at either a 2-digit, 4-digit or 6-digit 
from the non-originating or foreign-or igin materials th at are used in 
production.  However, some 264 products ha ve an alternative rule of origin 
based on local value content of 60% based on the f.o.b. price. 
ESFTA (2003) EFTA Three different origin criteria are used to determine substantial 
transformation in the product-specific rules.  Each eligible product is 
subject to a product-specific rule.  Where the value-add criterion is used, the 
qualifying content is between 40% a nd 50% based on the ex-factory price 
of the product. 
SAFTA (2003) Australia Products must be wholly produced in Australia or Singapore, or have 
Australian or Singaporean content rangi ng from 30% (for selected products 
including electrical and electronic equipm ent and precisions instruments) to 
50% (for most products) of the f.o.b. price of the finished good. 
USFTA (2004) United States Three origin criteria are us ed to determine substan tial transformation in the 
product-specific rules.  Each eligible product is subject to a product-specific 
rule.  Certain products deemed sensit ive to U.S. domestic industry may 
need to comply with a combination of origin criteria.  Where the value-add 
criterion is used, the qualifying content is generally between 40% and 50% 
based on the adjusted value (similar to f.o.b. price) of the product. 
ACFTA (2005) ASEAN-China A general value-added criterion is applied.  Eligible products must attain a 
local content of 40% of their f.o.b. pri ce.  However, the country of origin of 
six products must meet a CTC criterion specified in Attachment B to 
Annex 3 of the Agreement.  Alternativ e product-specific rules are also used 
(mainly for textile products).  The or igin criteria used can be based on 
change in tariff classifica tion or processing criterion. 
Table III.2 (cont'd) 
                                                      
10 In general, the regional value content (RVC) test allows the good to qualify using either of 
two methods:  build-down method based on the value of non-originating materials (RVC = (adjusted value – 
value of non-originating materials) / adjusted value) x 100);  the build-up method is based on the value of originating materials (RVC = (value of originating materials / adjusted value) x 100). Singapore WT/TPR/S/202 
 Page 41 
 
 
Trade agreement  
(year of implementation) Partner Rules of origin 
CECA (2005) India Eligible products must meet  two origin criteria to be considered as 
substantially transformed:  a di fferent 4-digit HS heading from 
non-originating or foreign materials used in production;  and 40% local 
content based on f.o.b. price.  Howeve r, certain products (in Annex 3A of 
the Agreement) need only to meet the product-specific rule. 
SJFTA (2005) Jordan Eligible pr oducts (except textile apparel products) must have 35% local 
content based on their adjusted value (sim ilar to f.o.b. price).  Textile and 
apparel goods must meet the CTC criterion provided that the apparel products are wholly assembled in Singapore. 
KSFTA (2006) Korea Most manufactured products need to comply with the product-specific rules 
(Annex 4A of the Agreement) to qua lify;  products must have undergone 
substantial transformation according to  the criteria in the product-specific 
rules. 
Trans-Pacific SEP (2006) Brunei, New Zealand, 
and Chile Manufactured products must be substa ntially transformed as indicated 
under the product-specific rules, e.g. a change in tariff classification 
between the imported or non-origina ting materials or a regional value 
content of either 45% or 50% as stipulated in the product specific rules. 
PSFTA (2006)  Panama Manufactured products must meet the product- specific rules;  products not 
listed in Annex 3A will need to have  a qualifying value content of not less 
than 35% based on f.o.b. price. 
AKFTA (2006) ASEAN-Korea Products must meet the pr oduct-specific rules;  products not listed in the 
product-specific rules, can meet either the local/cumulative value content of 
40% or qualify under the change in HS tariff heading (4 digits) between the 
end-product and the non-originating materials used in production. 
Source: Singapore Customs (2007), Manufacturer's Guide to Rules of Or igin under the Free Trade Agreements .  
Viewed at:  http://www.customs.gov.sg/NR/rdonl yres/B5C01C21-1B57-4E1B-B766-18F7C4170E1B/17167/ 
manufacturerguide28June.doc. 
(v) Import prohibitions, restrictions, and licensing 
22. Singapore prohibits the import of some products mainly for health, safety, and environmental 
reasons or under UN or other inte rnational agreements (Tables AIII. 2 and AIII.3).  The main items 
that may not be imported into Singapore include:  chewing gum (except oral dental and medicated 
gums);  chewing tobacco and imitation tobacco produc ts;  cigarette lighters of pistol or revolver 
shape;  controlled drugs and psychotropic substa nces (except those approved as medicinal products);  
endangered species of wildlife and their by-products;  firecrackers;  obscene articles, publications, videos and software;  and sediti ous and treasonable materials.   
23. The prohibition of the import of chewing gum  was relaxed under the free-trade agreement 
signed with the United States, which entered into force on 1 January 2004, but is applied on an MFN 
basis.  Under the terms of the agreement, chew ing gum can be imported and used for therapeutic 
purposes only.  Imports of cars of three years and older are banned for environmental and road-safety 
reasons.  The import and sale of cordless telephone s and wireless surveillance video cameras using 
frequency bands of 890 to 915 MHz were prohibite d in 1998 because these products interfere with 
public cellular telephone services.
11   
24. Import restrictions and licensing are imposed e ither to fulfil Singapore's obligations under 
international agreements or to ensure that health , safety, environment, and national security objectives 
are maintained.12  Import licensing may be automatic or  non-automatic, depending on the product 
(Table AIII.4).  Licence requirements cover, inter alia,  strategic items;  hazardous chemicals;  
                                                      
11 The illegal sale of these telephones may result in penalties, including licence revocation, fines, and 
possible jail sentences.   
12 WTO document G/LIC/N/3/SGP/5, 23 November 2006. WT/TPR/S/202 Trade Policy Review 
Page 42 
 
 
medicinal products;  films and vide os;  equipment for the reproduction of copyright publications, 
video tapes, video compact discs, laser discs, reco rds or cassettes;  arms, ammunition, and explosive 
precursors;  agricultural biotechnology pr oducts and food derived from biotechnology. 
25. To meet emergency requirements, Singapore main tains a stockpile scheme for rice, a staple 
food of which there is no domestic production.  Impor ts of rice are subject to non-automatic licences 
issued by International Enterprise (IE) Singapore.  Rice imports are regulated for food security and 
price stability reasons.  Importers of white rice, with the exception of Basmati, are required to 
maintain two-months equivalent of their import quantity under the government rice stockpile scheme 
(minimum monthly import is 50 tonnes).  Decision ar e made by the relevant government agency in 
consultation with rice importers to assess the mark et requirements.  The warehousing-related costs of 
the stockpiled rice are built into the final selling price and borne by consumers.  The stockpile 
currently constitutes about 10-15% of total rice impo rted annually;  it is turned around frequently by 
the importers to maintain quality.    
26. Import controls apply to a number of other prod ucts including:  medicinal products, which are 
subject to regulatory controls by the Health Scie nces Authority;  radio communications equipment, 
controlled by the Info-Comm Development Author ity;  and undesirable publications or media 
productions, controlled by the Media Development Authority.  
27. Import licences are granted by the authorities upon r eceipt of relevant applications.  For arms, 
explosives and explosive precursors, radioactive mate rials, and irradiating apparatus, import licences 
may be issued immediately if the importer alread y has a dealer's licence and the necessary supporting 
documents.  Applications for licences may be subm itted at any time of the year and all persons, 
registered firms, and institutions are eligible to apply.13 
(vi) Contingency measures 
(a) Anti-dumping and countervailing measures 
28. During the period under review, Singapore did not notify any anti-dumping measures and has 
not imposed any countervailing measures.  
29. Between 1 January 2004 and 1 December 2006, 24 anti-dumping i nvestigations were initiated 
against exports from Singapore;  of these investiga tions, final measures were reported in five cases, 
relating to polyurethane products (China), D-para  hydroxyl phenyl glycerine products (India), 
polyvinyl alcohol (Korea), and antifriction bearings (U nited States);  in addition, provisional measures 
have been taken in three cases.    
30. With respect to Singapore's legislation on  anti-dumping and countervailing measures, the 
Countervailing and Anti-dumping Duties Act (Cap. 65B) has remained unchanged.  Under the Act 
MTI may initiate an investigation to determin e whether goods are being dumped or whether a 
countervailable subsidy is being provided.14  
(b) Safeguards 
31. Currently there is no safeguard legislation in Singapore.  Since 2004, Singapore's exports of 
clear and tinted float glass to the Philippines have b een affected by a safeguard action.  Under its 
bilateral free-trade agreements Singapore strives to th e extent possible to exclude the use of safeguard 
                                                      
13 WTO document G/LIC/N/3/SGP/5, 23 November 2006. 
14 WTO (2004). Singapore WT/TPR/S/202 
 Page 43 
 
 
measures.  Despite the existence of provisions for emergency safeguard measures under the ASEAN 
FTA and Singapore's FTAs with Japan, the EFTA st ates, and the United States, Singapore has not 
invoked these provisions;  nor does it inte nd to in the foreseeable future.  
(vii) Standards and sanitary and phytosanitary requirements 
(a) Standards 
32. SPRING Singapore is the national standard s body, national authority on weights and 
measures and consumer product safety, and is re sponsible for the accreditation of conformity 
assessment bodies.  The National Metrology Centre  was transferred from SPRING Singapore to the 
Agency for Science, Technology and Research (A *STAR) on 1 January 2008.  It establishes and 
publishes Singapore Standards, by notification in the Government Gazette . 
33. Compliance with Singapore Standards is voluntary.  However, they become mandatory when 
used by government bodies in regulations or admi nistrative requirements for safety, environmental, 
and health reasons.  All Singapore Standards are revi ewed every five years to consider whether they 
should be confirmed, revised, amende d, archived or withdrawn;  howeve r, if the need arises, they may 
be reviewed earlier.  Requests for the development or review of the standard may come from the 
public, industry, academia or government. 
34. The development of national standards is coordinated by SPRING Singapore's 
Standardization Division under the guidance of an industry-led national Standards Council.  The 
Council, which includes representation from the privat e and public sectors, formulates strategies on 
Singapore's Standardisation Programme.  Eight stan dards committees are responsible for formulating 
and establishing national standards in their identified areas15;  each has representatives from 
government, industry, professional and tertiary  institutions, and consumer associations. 
35. The process of developing standards has rema ined essentially unchanged since the previous 
Review.  A request for a new standard or update of  an existing standard is submitted to the Standards 
Council for examination.  A draft standard is pr epared by a Technical Committee set up under the 
relevant standards committee and released fo r public comment;  comments received may be 
incorporated into the draft standard after being reviewed by the standards committee.  Upon approval 
by the standards committee, the standard will appear in the National Gazette , before it is printed as a 
Singapore Standard.16 
36. Singapore's standardization strategy is based on:  alignment to international standards as well 
as industry participation.  Singapore strongly advo cates the adoption of international standards for 
greater market access and enterprise competitiven ess;  more than 80% of alignable Singapore 
Standards (as of March 2007) are a ligned with international standa rds since the introduction of the 
alignment methodology in 2000 (Table III.3).  The Standards Implementation for Productivity 
                                                      
15 The committees areas are:  electrical and electroni c standards;  building and construction standards;  
information technology standards;  chemical standards;   medical technology;  general engineering and safety 
standards;  management systems standards; and food standards. 
16 SPRING also develops technical references, wh ich are "transition documents" developed to help 
meet urgent industry demand for specifications or requirements on a particular product, process or service.  TRs 
are not gazetted and do not undergo the full consensus process.  They are "tested" over two years before 
assessment of their suitability for approval as Singapore Standards;  TRs can become Singapore Standards after 
the two years, continue as technical references for further comments, or be withdrawn.  At end 2007, there were 
20  technical references covering, e.g. cleaning, property management, and thermal imaging, many of which are developed for services. WT/TPR/S/202 Trade Policy Review 
Page 44 
 
 
Initiative17 (SIP) facilitates the implementation of standards so that industry can realize the benefits of 
standardization:  62 SIP projects are in various st ages of development and their cumulative benefits 
amounted to over S$59 million in December 2007. 
Table III.3 
Key indicators for quality and standards, 2004-07  
Indicators 2004 2005 2006 2007 
Standards     
Singapore's "P" membership in ISO & IEC 33 35 39 42 
Total number of standards (as at March of the calendar year) 770 756 744 745 
Alignable Singapore Standards ali gned to ISO standards (%) 50 55 58 60 
Alignable Singapore Standard s aligned to IEC standardsa (%)  33 28 24 20 
Alignable Singapore Standard s aligned to international 
standards (%) 83 83 82 80 
No. of new Technical References and Singapore Standards 
developed (calendar year) 15 14 17 3 
a The percentage of alignable Singapore Standards aligned to IEC Standards had decreased from 33% to 20% from 2004 to 2007 
as, over the years, a substantial number of Singapore Standards w ith equivalent IEC Standards we re withdrawn for industry to 
use IEC Standards directly.  Most of the standards that are not alignable due to the lack of in ternational standards are in the  areas 
of building and constructi on, and workplace safety.  
Source:  Singapore authorities. 
37. Singapore is a member of the Internationa l Organization for Standardization and the 
International Electrotechnical Commission.18  The Standardisation Division of SPRING Singapore 
represents Singapore's interests at the meetings of  these bodies, as well as in regional standards and 
conformance fora.19 
38. Formed in 1996, the Singapore Accreditation Council (SAC) is the national agency for 
accreditation of conformity assessment bodies and ope rates under the purview of SPRING.  SAC's 
primary function is to accredit conformity assessme nt bodies based on international standards.  
Accredited bodies may use the SAC mark of accreditation.  
39. There have been no changes to conformity asse ssment procedures during the review period.  
The SAC's primary objective is to develop, main tain, and improve the standard of conformity 
assessment activities and to facilitate trade by  establishing bilateral and multilateral mutual 
recognition with other countries.20  It operates accreditation programmes in:  calibration and testing 
                                                      
17 First developed in 1997, the SIP promotes the implementation of standards that have a high impact 
on productivity; emphasis has been placed on supply chain standards and IT standards. 
18 Singapore is currently involved in 33 ISO committees and 7 IEC committees;  its IEC "P" 
membership increased from 33 (in 2004) to 42 (in 2007). 
19 ASEAN Consultative Committee on Standards and Qu ality (ACCSQ);  the Pacific Area Standards 
Congress (PASC).  SPRING Singapore also participates actively in regional st andardization areas such as in the 
Asia Pacific Economic Cooperation (APEC) Sub-Committee on Standards & Conformance (SCSC), the 
ASEAN Consultative Committee for Standards & Quality  (ACCSQ) and the Pacific Area Standards Congress 
(PASC). 
20 The Singapore Accreditation Council has signed  a number of multilateral mutual recognition 
arrangements, including:  Asia Pacific Laboratory Accreditation Cooperation (APLAC) for Testng, Calibration and Inspection;  Pacific Accreditation Cooperation (PAC) for Quality Management System and product 
Certification;  European Coopera tion for Accreditation (EA) for testi ng and Calibration;  International 
Accreditation Forum (IAF) for Quality Management System  and Product Certification;  and the International 
Laboratory Accreditation Cooperation (I LAC) for Testing and Calibration. Singapore WT/TPR/S/202 
 Page 45 
 
 
laboratories covering chemical, biological, environmental, medical21, medical imaging, electrical, 
non-destructive testing, and testing related to civ il and mechanical engineering;  inspection bodies for 
areas such as industrial pressure vessels and lifti ng equipment, motor vehicle, and structural 
steelwork;  quality management system (ISO 9001 series of standards) certification bodies;  
environment managment system (ISO 14001) certifi cation bodies;  product certification bodies;  
occupational safety and health management syst em (OSHMS) certifica tion bodies;  HACCP food 
safety management system certification bodies;  and ISO 22000 certification bodies.  
(b) Technical regulations 
40. SPRING Singapore also administers mandatory technical regulations as part of the Consumer 
Protection (Safety Requirements) Registration Sche me, which is administered under the Consumer 
Protection (Safety Requirements) Regulations (Cap . 53).  Under the scheme, goods on the controlled 
list must be registered with SPRING Singapore before they may be advertised, traded or displayed for sale in Singapore.  The Consumer Protection (Safet y Requirements) Regulati ons, 1991 were replaced 
by the Consumer Protection (Safety Requirements) Regulations 2002;  the ne w regulations are based 
on certificates of conformity assessment issued by designated third party conformity assessment 
bodies.  Since the previous Review in 2004, goods under the scheme have remained at 45,  including  
electrical, electronic and gas home appliances and accessories.
22  Other agencies that administer 
mandatory technical regulations include:  the Depa rtment of Industrial Safety (DIS), the Infocomm 
Development Authority of Singapore (IDA), the Ministry   of Health and Environment, and the Public 
Utilities Board.    
41. SPRING Singapore is the Safety Authority and its functions include:  registering controlled 
goods and suppliers of controlled goods;  educating consumers and traders on the SAFETY Mark and 
the CPS Scheme;  investigating complaints, incident s, and accidents involving consumer products and 
designate Conformity Assessment Bodies and R ecognized Testing Laboratories.  The Safety 
Authority also works with the Consumers Associa tion of Singapore to protect the interests of 
consumers with regards to controlled goods. 
(c) Sanitary and phytosanitary (SPS) measures 
42. There have been no major changes to Singapore's SPS regulatory framework since 2004 
although a number of laws have been updated (Table  AIII.5).  Singapore maintains stringent sanitary 
and phytosanitary measures, which are implemen ted by the Agri-Food and Veterinary Authority 
(AVA), based in the Ministry of National Development.  The AVA administers:  the Agri-Food and Veterinary Authority Act;  Animal and Birds Act;  Control of Plants Act;  Wholesome Meat and Fish 
Act;  Sale of Food Act;  Endangered Species (Impor t and Export) Act 2006;  Wild Animals and Birds 
Act, the Fisheries Act;  and the Feeding Stuffs Act.
23  The AVA aims, inter alia, to facilitate the stable 
                                                      
21 The Singapore Accreditation Council is the first body outside the United States to operate a joint 
programme with the College of Ameri can Pathologists (CAP) for accreditation of medical testing laboratories in 
Singapore. 
22 These include adaptors, LPG systems, cooking ra nges, electric irons, gas cookers, hair dryers, 
microwave ovens, televisions, video display units, video cassette recorders, table fa ns, high-fidelity equipment, 
immersion water heaters, kettles, refrigerators, rice cookers, room air-conditioners, vacuum cleaners and 
washing machines.  To date, SPRING Singapore has registered more than 40,000 controlled goods. 
23 AVA online information, "About us:  Legislation".  Viewed at:  http://www.ava.gov.sg/ 
AVA/Templatess/PrintFriendly.  Also, the Endangered Sp ecies (Import and Export) Act 2006, together with its 
subsidiary legislation, entered into operation on 1 Ma rch 2006.  This revision was carried out to update and 
improve the Act, including empowering the AVA to i nvestigate illegal trans-ship ment cases, and search, 
inspect, detain, seize or confiscate any illegal CITES-protect ed species, as well as increase penalties for 
smuggling endangered species.   WT/TPR/S/202 Trade Policy Review 
Page 46 
 
 
supply of safe and wholesome meat and meat pr oducts, fish and fish products, fresh fruits, and 
vegetables in Singapore.  With the addition in July 2002 of the Food Control Division (transferred 
from the Ministry of the Environment), the AVA is responsible for regulating safety of fresh as well 
as processed foods.  The AVA is responsible for insp ecting all imported (and domestically produced) 
primary produce and livestock and processed foods ;  regular inspections of local abattoirs, 
slaughterhouses, processing establishments, and storage facilities are also carried out.  
43. Under the Control of Plants Act, all imports of plants  are monitored 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-technol ogy parks are also monitored by the AVA.  In 
addition to regular customs documentation, all plants must be accompanied by phytosanitary 
certificates from the country of origin.  So me plants require additional documentation.24  
Phytosanitary certificates are also provided by the AVA for domestically produced plants being exported from Singapore, to certify freedom from pests and disease.   
44. Singapore's food import policy is intended to guarantee a steady and sufficient supply of 
healthy and high-quality foods from a large number of countries.  The AVA conducts inspections on 
import consignments;  it determines whether imports  are free from disease and spoilage through 
mandatory inspections, samplings, and laboratory investigations in suspicious cases.  Unfit 
consignments are refused entry and destroyed or returned to the country of origin.   
45. Singapore allows meat and poultry imports solely  from countries with which it has protocol 
agreements.  Imports of dairy produc ts, livestock, meat, and fish are considered to be "high risk" and 
are therefore subject to close controls.
25  Food safety requirements are upheld through the integration 
of foreign farm accreditation, inspection, and regular  testing.  The accreditation of foreign farms and 
establishments is carried out by the AVA and is based on risk assessment, including factors such as 
the veterinary infrastructure, disease status, legisl ation and other SPS measures, and hygiene.   
46. Export health documentation must accompany ever y shipment of imported meat and poultry.  
In addition, Singapore health authorities test every shipment of imported meat and poultry visually 
"for wholesomeness" and to ensure it is free fro m spoilage and disease.  Meat and poultry product 
samples are regularly sent to government laboratories for evaluation to ensure that they do not exceed 
the allowable microbiological specifications.  M eat and meat products may only be imported from 
specific farms or establishments in specific countri es.  Only accredited establishments in Australia, 
Canada, Denmark, New Zealand, Sweden, and the United States are permitted to export chilled pork 
to Singapore.  Frozen beef, mutton, and poultry may be imported only from a limited number of 
countries, and in some cases, only from AVA-accredited establishments.26 
47. The AVA prohibits beef imports from nations 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 has now establis hed a minimal risk rule in line with World 
Organization for Animal Health (OIE) guidelines.
27  In January 2006, Singapore announced the 
reopening of its market to U.S. boneless beef from animals under 30 months of age.   
                                                      
24 WTO (2004). 
25 For example, AVA enforces a zero tolerance policy for salmonella enteriditis and Ecoli E. 0157 in 
raw meat products. 
26 WTO (2004). 
27 In 2005, AVA reviewed its import conditions for beef from mad-cow-disease-affected countries and 
developed new import requirements in line OIE (World Organization for Animal health) guidelines, which substantiate that beef from affected countries can still be safe if proper control and surveillance programmes are Singapore WT/TPR/S/202 
 Page 47 
 
 
48. Imports of fresh eggs currently come from accredited farms in Malaysia, Japan, Australia,  
New Zealand, and the United States.  Imports of broiler chickens and ducks  are permitted only from 
accredited farms in Malaysia.  Pigs may be importe d only from one farm in Indonesia.  Only dairy 
products subject to double pasteurization treatment may be imported into the country.  All imported 
livestock is inspected before and after slaughter;  every consignment of imported meat or fish is 
examined visually and samples are taken for laboratory tests.  
49. 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;  imports of live oysters 
are restricted to Australia, Canada, France, Ire land, the Netherlands, New Zealand, the United 
Kingdom, and the United States.  All consignments of these products undergo laboratory testing upon 
arrival in Singapore.  All frozen products subject to these testing procedures must remain in approved 
cold-storage facilities before they are cleared fo r release.  Testing procedures take, on average, 
7-10 days.   
50. Fresh produce imports are tagged to secure their traceability to farms.  Importers of processed 
food products and food applian ces are required to register with the AVA and an import permit is 
required for every consignment.  Applications fo r import permits are approved automatically by the 
system except for selected high-risk food products .  Imported bottled drinking waters must be 
accompanied by health certificates issued by the controlling author ity in the exporting country.28 
(d) Labelling 
51. Under the Sale of Food Act (Cap. 283) and th e Food Regulations, labels are required on 
imported food, medicinal products, cosmetics, liquor s, paints and solvents, and must specify the 
country of origin.  For medicinal and cosmetic products, the specific labelling requirements are 
adminsitrered by the Health Sciences Authority.  Repackaged foods must be labelled to show (in 
English):  the appropriate designation of the food content;  whether foods are compounded, mixed or 
blended;  the minimum quantity stated in metric ne t weight or measure;  the name and address of the 
manufacturer or seller;  and the country of origin.29  Nineteen groups of f ood products (listed under 
the Third Schedule of the Food Regulations) are require d to carry expiry dates on their labels.  Labels 
for bottled natural mineral water and spring water should 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 labelli ng information.  Since 1 May 2007, frozen sutchi 
fillets are to be labelled with the actual net weight  of the fish, minus the weight of water loss from 
thawing of the glaze.   
                                                                                                                                                                    
 
enforced.  AVA worked with the U.S. Department of Agriculture to finalize, inter alia,  the health certification 
programme to facilitate the resumption of imports.  AVA had banned U.S. beef imports in December 2003 after 
a case of mad-cow disease was detect ed in the state of Washington. 
28 High-risk processed foods that may be subject to documentation requirements, such as health 
certificate, include beancurd;  preser ved vegetables and fruit;  food products from eastern Europe;  mineral 
water and bottled drinking water;  soy and oyster sauces;  ready-to-eat foods;  and infant formula.  See also 
WTO (2004). 
29 A description (in English) of the contents of the package may be added to the face of the label, 
providing 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 ha ving defined standards must 
be labelled to conform to those standards and be free from added foreign substances.  Packages of food 
described as "enriched", "fortified", "vitaminized" or in any other way that implies that the article contains added vitamins or minerals must show the quantity of vitamins or minerals added per metric unit. WT/TPR/S/202 Trade Policy Review 
Page 48 
 
 
52. The Singapore Green Label Scheme, administered by the Singapore Environment Council 
(SEC), presently covers 42 product categories.  The qualifying criteria for each product category are 
drawn up after consultation with the industries concer ned.  The scheme is voluntary and is available 
for a number of products but not for food, beverages, and pharmaceutical products.  From 
1 January 2008, household air-conditioners and refrige rators that are sold in Singapore must be 
affixed with Energy labels containing energy efficiency information under the Environmental 
Protection and Management Act.  The mandatory Energy Labelling Scheme, administered by the 
national Environment agency, helps consumers iden tify and select energy efficient appliances.  
53. 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 Committee (GMAC), which is follo wing developments in 
international fora, such as the Codex Alimentarius. 
(viii) Government procurement 
54. The total value of procurement by the Singapor e Government (excluding Ministry of Defence 
classified purchases) in FY2007 was S$16.1 billion, roughly double the annual amounts between 2004 
and 2007 (Table III.4).  According to the author ities, open tendering procedures are used for about 
85% of all tenders (based on contract value).  The authorities do not monitor the proportion of local or 
foreign suppliers nor their success in the government  procurement market and emphasize that tenders 
are awarded to suppliers on a non-discriminatory basis.  
Table III.4 
Value of the government procurement market, 2004-07 
(S$ billion and per cent) 
 2004 2005 2006 2007 
Total (S$ billion) 8.1 7.7 7.9 16.1 
of which (%)     
Construction 62 42 44 64 
Services 20 43 36 23 
General 18 15 20 13 
Source:  Data supplied by the MoF. 
(a) Procurement policy  
55. There have been no significant changes to gove rnment procurement policies and procedures 
since 2004.  Singapore is a party to the WTO Agre ement on Government Procurement (GPA), which 
entered into force in Singapore in January 1997.  The Government Procurement Act entered into force 
in May 2002.30  Procurement is generally carried out by individual ministries and agencies, although 
some centralized purchasing is carried out by the Ministry of Finance  and other lead agencies.  All 
government bodies are bound by the procurement rules and regulations set out by the Ministry of Finance, which aim to ensure fairness, openness,  and competitiveness in government procurement 
activities. 
                                                     
 
30 A set of subsidiary legislation under the Government Procurement Act has also been formalized:  the 
Government Procurement (Challenge Proceedings) Regulations, Government Procurement (Application) Order, 
Government Procurement Regulations and the Government Procurement Act (Commencement) Notification.  
The subsidiary legislation clarifies the GPA obligations  and sets down certain rules related to challenge 
proceedings.  According to the authorities, there have  been no amendments during the review period.   Singapore WT/TPR/S/202 
 Page 49 
 
 
56. As a Member of the GPA, Singapore mainta ins thresholds of SDR 130,000 for goods and 
services for ministries, and SDR 400,000 for statutory boards;  for construction services, the threshold 
is SDR 5 million, both for ministries and boards.31  Singapore may maintain a 2.5% preference margin 
for the supply of goods and auxiliary services from other ASEAN members, up to a maximum value 
of US$40,000 per tender.32 
57. Singapore gives preferential treatment for govern ment procurement under its bilateral FTAs.  
The thresholds are:  S$116,900 for all goods and services (subject  to the bilateral schedule of 
commitments for services) under the FTA with New Zealand;  S$116,900 for most goods and services and S$11.69 million for construction services under th e Trans-Pacific SEP;  S$223,800 for goods and 
services except construction, under the FTA with  Japan;  and S$107,024 for goods and services for 
Ministries (S$948,220 for statutory boards);  and S$11,853,792 for constr uction services (both for 
Ministries and statutory boards) under the U.S. FTA.  There is no agreement with Australia on 
procurement thresholds, but rather on the idea that  the parties agree on the general principles of 
procurement (i.e. open, fair, transparent, a nd competitive process) and abide by a framework 
understanding of the procurement procedures to be applied.  
(b) Procurement procedures 
58. Procurement procedures are unchanged sin ce the previous Review of Singapore.
33  Depending 
on the contract value, procurement may be carri ed out by "small value purchase", or through 
quotations or tenders.  Purchases of  goods and services up to a value of  S$3,000 may be made directly 
by the procuring agency, from known or regular  suppliers.  For goods and services between 
S$3,000 and S$70,000, purchase is  through open quotations.  Responsibility for such purchases lies 
with two officials in the procuring agency, one to invite, receive, evaluate , and recommend a supplier, 
and the other to approve the choice.  All procur ement above S$70,000 is through competitive open 
tendering;  valid exceptions include national secur ity, protection of intellectual property rights or 
protection of works of art.   
59. For purchases above the value of S$70,000, th e most common procurement method is open 
tendering.  The tenders are published electronically on the Government Electronic Business System 
(GeBIZ) website.34  Selective tendering, which may be used  for complex projects, usually involves 
two stages:  pre-qualification of interested suppliers , based on the technical merits of the offer;  and 
invitation to qualified suppliers to tender.  Duri ng the second stage, suppliers who did not qualify 
during the first stage are given an opportunity to do so.  Details concerning pre-qualification are also published on the GeBIZ website.  Limited tendering is  usually permitted:  when there has been no 
response to previous open or selective calls for tende r; when there is only one supplier involved; to 
ensure compatibility with existing equipment;  in ca ses of extreme urgency;  and for the development 
of prototypes for research.  The use of a limited tender must be approved by the Permanent Secretary 
or CEO of a government agency. 
60. For administrative efficiency, all suppliers interested in participating in Singapore's 
government procurement programmes are required to re gister as GeBiz Trading Partners in order to 
                                                     
 
31 Notified in WTO document GPA/W/299, 18 December 2007. 
32 Singapore has explained that this was not inconsistent with the GPA as no other ASEAN country 
was a party to the Agreement. 
33 For information on procedures, see SPRING Singapore online information.  Viewed at:  
http://www.spring.gov.sg/Resour ces/HM_Resources/SMEGuides/docum ent/Govt%20Procurement%20Guide% 
20SME%20ver2%20Apr2006.pdf. 
34 This is the Government's one-stop business centre wh ere suppliers can transact electronically with all 
public sector agencies. WT/TPR/S/202 Trade Policy Review 
Page 50 
 
 
bid for tenders35;  (non-GeBiz Trading Partners can only view tender opportunities but cannot bid for 
them).  Government Supplier Registration for gene ral goods and services is not compulsory in order 
to bid for tenders although some tenders may require s uppliers to be registered in order to qualify.    
61. Although the Government has traditionally maintained the principles of openness, 
non-discrimination, and value for money in its pr ocurement activities, it was pointed out in the 
previous Review that SMEs often failed to qualify for government tenders, because government 
agencies were not prepared to try them out due to the lack of track record.36  According to the 
authorities, in 2004 and 2005, after several consu ltations with SMEs, th e Government relaxed 
procurement rules to enable SMEs greater access to government procurement opportunities, including 
removal of the track record criterion for supplier registration.   
62. The Government Procurement Adjudication Tribunal, established in 1998 to handle 
complaints of non-compliance with the Agreement on Government Procurement, has not received any 
complaints to date. 
(ix) State trading 
63. Singapore notified the Secretariat in 2007 that it does not maintain any state-trading 
enterprises within the working definition of Ar ticle XVII of GATT 1994 and paragraph 1 of the 
Understanding on the Interp retation of Article XVII.37  The authorities also note that Singapore does 
not have any legislation relating to st ate trading in exports and imports.  
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures 
64. Under the Regulation of Imports and Exports Ac t (1995), an export permit is required for all 
exports.  For exports that are not controlled, exporters can obtain an export permit from Singapore 
Customs, through TradeNet, within three days of export.  For controlled exports and goods exported 
by road and rail, export permits must be obtained before export.38  In 90% of cases, a TradeNet  
declaration can be processed within ten minutes.    
65. Under the Strategic Goods (Contro l) Act and related regulations39, exporters of strategic 
goods must have a valid permit issued by Singapor e Customs prior to export.  These goods include 
arms, chemicals and biological material, and dual- use products, including nuclear-related materials.  
Singapore has expanded the strategic goods control lis t for export, trans-shipment and transit since 
1 January 2008;  the expanded list incorporates all the items listed under th e four multilateral export 
control regimes (the Australia Group, Nuclear S uppliers Group, Missile Technology Control regime, 
and the Wassenaar Arrangement).  Certificates are also necessary before export of certain goods 
subject to quotas and for goods requiring special documentation, such as agricultural products (required by the importing country).  A trans-shipme nt permit is required for strategic goods and 
                                                     
 
35 Government Supplier Registration is through the MoF-appointed DP Bureau (DP Information Group 
online information.  Viewed at:  http://www.dpgroup.com.sg). 
36 WTO (2004), p. 45. 
37 WTO document G/STR/N/11/SGP, 5 September 2007. 
38 The documents required include, inter alia , details of the company and exporter, its Central 
Registration Number, whether the goods are dutiable, or controlled exports, vessel details, and the f.o.b. value of 
the goods. 
39 Subsidiary legislation, the Strategic Goods (Control) Regulations 2004, was gazetted in January 2004 
to put in place procedural guidelines for the administration of the Strategic Goods (Control) Act. Singapore WT/TPR/S/202 
 Page 51 
 
 
goods that are to be moved from one free-trade zone  to another within Singapore, and for goods 
subject to restrictions that are to be moved within  the same free-trade zone.  Certain goods are exempt 
from the requirement of a permit.40 
66. Companies must make an outward declaration to export or re-export goods from Singapore.  
Selected items (strategic goods, rubber, timbe r, granite, satellite dishes and receivers, and 
chlorofluorocarbons) are subject to export control and licensing.  Items under export control must be endorsed or licensed by the appropriate govern ment agencies before they can be exported. 
(ii) Export taxes and other charges   
67. Singapore has no export taxes or levies.  
(iii) Export prohibitions, restrictions, and licensing 
68. Prohibitions are maintained on exports to Liberi a, Rwanda, Sierra Leone , Côte d'Ivoire, Iraq, 
Sudan, Democratic Republic of Congo, North Korea, and Somalia. 
69. Security, health, and environmental concerns  underlie Singapore's export restrictions and 
mainly involve endangered species under the CIT ES Convention, arms, explosives and explosive 
precursors, chemicals, and radioactive materials (Table AIII.6).  Licensing controls  are also 
maintained on rice, excluding rice bran (under the Price Control (Rice) Order 1990), under which all 
rice traders (importers, exporters, and wholesalers) must be licensed.  The authorities state that in practice, there have been no restrictions imposed on traders who wish to export rice.  IE Singapore 
monitors export trade levels through the declarations filed by exporters.   
70. According to the authorities, the export c ontrol on rubber under the Rubber Industry Act 
1993, is maintained due the rubber processing activities that used to be carried out in Singapore.  
Although these have since moved out, Singapore conti nues to play a key role in the regional rubber 
trade.  In consultation with the industry player s, it maintains the export licence as a mechanism to 
ensure fair trade practices in line with international standards.
41 
71. The WTO Agreement on Textiles and Clothing (A TC) and all restrictions thereunder were 
terminated in 1 January 2005.  Trade in textiles and clothing products is no longer subject to quotas 
under the ATC and hence quantity restrictions are no longer imposed on Singapore's exports of 
textiles and clothing.   
(iv) Export assistance 
72. Under the Customs Act (Part IX), duty drawback  may be granted to exporters.  However, 
these provisions are not in use.  
73. The Government, through IE Singapore provid es tax concessions to companies engaged in 
international trade.  The Global Trader Programme (GTP) provides a concessionary tax rate of 5% or 
                                                      
40 These include:  goods that are not subject to export restrictions and are:  personal household effects, 
other than motor vehicles, accompanying passengers, crew or employees of transport undertakings;  diplomatic correspondence;  goods being exported by the armed forces or the Ministry of Foreign Affairs;  used motor 
vehicles covered by the Carnet de Passage;  trade samples;  human corpses and remains;  human transplant 
materials;  and goods with a value not exceeding S$400. 
41 See WTO (2004). WT/TPR/S/202 Trade Policy Review 
Page 52 
 
 
10% on qualifying international trading activities of approved commodities and products.42  I n  
addition, tax holidays are provided to encourage ot her activities such as international shipping, cyber 
trading, and for local companies to globalize their activities.   
74. Export insurance and guarantees are available fro m several foreign insurers as well a local 
company ECICS Ltd, which was previously a subsidia ry of Temasek Holdings.  Temasek divested its 
shareholdings in ECICS Ltd in 2003/04 and the co mpany is today a wholly owned subsidiary of 
IFS Capital Ltd, which is listed on the Singapore Stock Exchange.   
75. IE Singapore has an overseas network of 36 offices that promote Singapore products abroad, 
help to provide market information to Singa pore-based companies, and provide on-the-ground 
business facilitation services.  Export promotion and marketing assistance is provided mainly by 
IE Singapore, through programmes, such as th e Double Tax Deduction Scheme, which allows 
companies to deduct against their taxable income twice the eligible expenses incurred in activities 
such as participation in overseas trade fairs, setting up of overseas marketing offices and other 
investment expansion activities. 
(v) Free-trade zones  
76. Singapore is a major trans-shipment port.  Ar ound 47% of exports in 2006 were accounted for 
by re-exports;  free-trade zones provide services and facilities for the re-export trade.  There is no requirement for local content in re-exports.  Singapore has five free-trade zones (FTZ)
43, four for 
seaborne cargo and one for air cargo, within which a wide range of facilities and services are provided for storage and re-export of dutiable and controlle d goods.  Goods can be stored within the zones 
without any customs documentation until they are re leased in the market, and they can be processed 
and re-exported with minimum customs formalities.   
77. All products except for dutiable alcohol and tob acco products may be stored for an unlimited 
period in the free-trade zones.  Alcohol and tob acco products, except those for transhipment purposes, 
must be stored in a warehouse licensed by Singapore Customs.
44  Customs permits are not required 
for goods discharged directly into an FTZ or for tr anshipment of non-dutiable goods unless subject to 
import restrictions or prohibitions.  Although the free-trade zones are provided mainly for 
transhipment, processes such as re-p ackaging, sorting, and grading of goods are permitted.  Such 
processes may be carried out without customs supervis ion.  Manufacturing may also be carried out in 
an FTZ upon application to Customs.  
78. Goods intended for re-export, that are otherwis e subject to the local GST, may be brought out 
of a FTZ under tax-suspension for storage in a bonded warehouse under the Zero GST Warehouse 
Scheme.  GST is suspended as long as the goods are stored in the bonded warehouse, and is only 
payable if they are sold domestically.45    
                                                      
42 Three criteria must be met before companies can ap ply for the GTP:  (i) they must have substantial 
offshore physical trading activity;  (ii) they must have si gnificant local business spending attributable to trading 
activities in Singapore;  and (iii) they must employ professional traders in Singapore. 
43 Changi, Keppel, Jurong, Sembawang and Pasir Panjang;  within these are ten customs checkpoints or 
gates, which include eight ports. 
44 SC administers the Licensed Warehouse Scheme for the storage of dutiable alcohol products, 
tobacco products and motor vehicles under duty suspension outside the free trade zones.  The LWS also allows 
duty-suspended storage of dutiable petroleum. 
45 The following goods may be stored in bonded warehouses:  coffee, pepper, rubber, base metals 
(copper, nickel, aluminium, lead, zinc, and tin), crude oil and petroleum products, and other commodities that Singapore WT/TPR/S/202 
 Page 53 
 
 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Framework for businesses  
(a) Registration and licensing 
79. Every business in Singapore (including govern ment-owned) must be registered with the 
Accounting and Corporate Regulatory Authority (ACRA), a statutory board created in 2004 through 
the merger of the Registry of Companies and Bu sinesses and the Public Accountant Board.  ACRA 
oversees the registration of sole proprietorships, partnerships, limited lia bility partnerships, and 
incorporation of companies in Singapore, using ACRA's on-line BizFile, an electronic filing system that covers incorporation of companies, filing of a nnual returns or notificati ons, as well as information 
services.  
80. Regarding financial institutions, the Monetary Authority of Singapore (MAS) is responsible 
for the admission of deposit-taking institutions, insu rance companies, money brokers, credit or charge 
card companies, money changers and remittance bus inesses, as well as capital ma rkets intermediaries, 
financial advisers, and trust companies.  The Companies Act (Chapter 50) regulates the procedures for 
acquiring or establishing a company, branch or subsid iary.  Persons who wish to carry on business as 
a sole-proprietorship or a partnership must fi rst register under the Business Registration Act 
(Chapter 32).  Persons who wish to carry on busin ess as a limited liability partnership must register 
under the Limited Liability Partnerships Act (Chapt er 163A).  A foreigner needs to apply for an 
EntrePass from the Ministry of Manpower to st art a business and act as a local manager in the 
business entity.  For certain activities listed under th e Control of Manufactures Act, permission must 
be obtained from the Ministry of Trade and Industry.
46  The rationale for requiring such permission is 
rooted mainly in health, safety, environmental, and intellectual property pr otection considerations.  
The authorities state that the Act is essentially ad ministrative and Singapore has not turned down any 
licence applications.  Nearly all overseas investors interact with government agencies because most 
foreign investments receive some type of incentive.   
(b) Operating environment for business 
81. During the review period, Singapore has conti nued to score highly in global and regional 
rankings of factors that determine the ease of doi ng business, ranging from political risk to workforce 
productivity, from simplifying business regulations to the strengthening of property rights and 
increasing access to credit and reducing the cost of importing and exporting.  For example, Singapore 
is the most cost-competitive place for business, has the most attractive investment incentives in the 
world, and has the most transparent system in Asia.47  According to the World Bank, in 2007, 
Singapore topped the rankings on the ease of doing business for the second year running. 
(ii) Industrial policy 
82. In addition to tax measures, the main instru ments of Singapore's industrial policy are:  
state-ownership of land and its allocation;  statut ory bodies and the financial assistance they provide;  
and government-linked companies (GLCs).  Singapore' s industrial policy is overseen and driven by 
                                                                                                                                                                     
may be authorized on a case-by-case basis;  and importe d, non-dutiable goods for, or "substantially" for (up to 
80% or more) re-export.  Bonded warehouses may be operated by the owner of the goods intended for storage, 
or a service operator responsible for security and management of the goods. 
46 The list contains:  beer and stout;  cigars;  cigarettes;  drawn steel products;  chewing gum (other than 
medicinal gum and oral dental gum);  and matches.  "Activity" refers to manufacturing for sale or any other 
commercial purpose. 
47 IMD (2007). WT/TPR/S/202 Trade Policy Review 
Page 54 
 
 
statutory boards and economic and related ministri es.  These include the Ministries of Education, 
Finance, Law, Information, Communications a nd the Arts, Manpower, Transport, and Trade and 
Industry.  The statutory boards include the Ec onomic Development Board (EDB), JTC Corporation 
(previously the Jurong Town Corporation), and the Monetary Authority of Singapore (MAS). 
83. According to estimates provided by the authorities, around 9% of Singapore's output is 
produced by public sector bodies, comprising government ministries, departments, and statutory 
boards;  government-linked companies (GLCs) , which cover the spectrum from high-technology 
defence contractors to low-technology services i ndustries, are thought to contribute around 13% of 
GDP.   
(a) State-ownership of land  
84. The Government has considerable influence over the allocation and pricing of land for 
industrial, agricultural, housing, and recreational u se.  With the State's ownership of land (including 
Statutory Board land) at 86.9% of the total land area by November 2007, the sales on lease have 
produced substantial revenues for the state reserves (S$5.6 billion and S$6.3 billion for FYs 2005 and 
2006, respectively, including all reve nue collection under capital receipts). 
85. The Urban Redevelopment Authority (URA), a statutory board, plans and coordinates the 
development and sale of land and provides informati on on the property market to the public.  The 
Singapore Land Authority (SLA) is responsible for the management of all state land and buildings, 
land acquisitions, leases, sales, surveys, developing , and marketing land information, and maintaining 
the national land information database.  Most indus trial land in Singapore is  owned and managed by 
the JTC Corporation.  Land for public housing pur poses is owned by the Housing and Development 
Board.   
86. The Government releases state land for sale to the private sector for residential or commercial 
and industrial developments thr ough competitive tender or auction.48  The release of land for private 
residential or commercial developments is decide d by the Ministry of National Development (MND), 
while the MTI oversees the release of land for industrial development.  In an attempt to contain production costs, Singapore has continued to apply co mpetitive pricing of land via adequate supply, in 
line with ERC recommendations.  Overall strategic pla nning to ensure the efficient use of land is the 
responsibility of the MND, which has a Concept Plan  setting out the long-term development strategy 
for Singapore.  The current Plan, drawn up in 2001, sets out the broad development strategy for the 
country for the next 40 to 50 years.  It was r ecently reviewed to meet the needs of a projected 
population of around 6.5 million.
49   
(b) Statutory boards  
87. In order to implement its industrial policy, the Government created statutory boards, in 
addition to ministries.  Their focus has changed as the direction of industrial policy has moved from 
the goal of reducing unemployment to the develo pment of skills-based high-technology sectors.  
Thus, the Singapore Economic Development Board (E DB), formed in 1961 as the main agency in 
charge of implementing industrial policy, is cu rrently emphasizing the development of knowledge-
based sectors and value-added activities.  The EDB also emphasizes the importance of Singapore's 
                                                      
48 Land is usually sold on a 99-year  lease in the case of residential an d commercial properties, for 30 or 
60 years for industrial property, and for 20 years in the cas e of agricultural land.  The land is priced at the "fair 
market rate".  The Chief Valuer (CV) is an independent ag ency that carries out valuatio n for the State.  The fair 
market valuation is determined by the CV or through a competitive bidding (i.e. tender/auction) process.   
49 A mid-term review was recently completed taki ng into account population trends and the strong 
economic prospects (Ministry of National Development, 2007). Singapore WT/TPR/S/202 
 Page 55 
 
 
membership of regional trade agreements and bila teral FTAs in providing an expanded market to 
investors.50  The JTC Corporation plays a key role in industrial policy by managing Singapore's 
industrial parks.  Under the Ministry of Trade and Industry, the JTC offers industrial and business-
ready facilities and land, including specialized parks for chemicals, high-technology and life-science 
industries.51 
88. In addition to tax incentives, various statutory bo ards provide direct assistance in the form of 
grants or loans to companies.  In keeping with the current challenges of rising unemployment and a 
need to move into higher-value-added  and skills-based activities, the main  emphasis appears to be on 
assisting small and medium-sized companies to establish themselves, and helping companies and 
workers to improve technology skills.  Singapore c ontinues to offer assistan ce to local enterprises 
through programmes such as the local industry upgrad ing programme and the locally based enterprise 
advancement programme.  In  addition, as part of the general policy to encourage high-value-added 
economic activities, both the EDB and the SPRI NG provide a large number of incentives to 
encourage companies to invest in research and deve lopment and to patent and use innovations.  Some 
of these are provided through companies and schem es to facilitate investment (Box III.1 and 
Table AIII.8). 
Box III.1:  Overview of no n-tax incentives, 2007 
Local Enterprise Finance Scheme (LEFS) 
This scheme is designed to assist and encourage local SMEs to upgrade and expand their operations.  LEFS 
loans are available for f actories and machinery. 
Local Enterprise Technical Assistance Scheme (LETAS) 
The LETAS encourages and assists local SMEs in obtain ing external expertise to improve their operations.  
Generally, assistance is up to 50% of the cost of engaging an external expert for an approved short-term 
assignment. 
Start-up Enterprise Development Scheme (SEEDS) 
SPRING SEEDS Capital assists start-up companies enga ged in the development of innovative products or 
processes or intellectual content.  It will disburse the funds for an equity stake in the companies. 
Technopreneur programmes 
To develop new economic activities and new markets, which can supplement Singapore's role as a 
manufacturing base for multinational corporations and as a service hub for region, EDB offers various 
incentives for high-tech business under the programme. 
Skills Development Fund (SDF) 
The SDF provides incentive grants for the training  of persons in employment and the retraining of 
retrenched or redundan t workers through the Training Grant Scheme. 
Initiatives In New Technology (INTECH) 
This scheme, administered by the EDB, is designed to encourage manpower development in the application 
of new technology, industrial research and development, professional know-how, and design and development of new products, processes, and services so as to establish new capabilities within a company 
or an industry.  Grants cover up to 50% or 70% of the allowable costs of training, which may include 
salaries, airfare, cost of living allowance, and course fees.  
Source:    Singapore authorities.
 
                                                      
50 The sectors under EDB's purview are biomedical sc iences, chemicals, education services, electronic 
and precision engineering, engineering and environmental sciences, headquarters services, info-communications 
and media, logistics and transport, and professional services (Singapore Economic Development Board, 2003). 
51 JTC online information.  Viewed at:  http://www.jtc.gov.sg. WT/TPR/S/202 Trade Policy Review 
Page 56 
 
 
(c) Government-linked companies (GLCs) 
89. Government-linked companies were originally  established when Singapore's capital market 
and the private sector were underdeveloped.  C onsequently, the Government decided that GLCs 
would play an active role in fostering bus inesses and providing infrastructure essential to the 
economy's growth and development.  With the development of Singapore' s capital market and 
evolution of the private sector, however, the role of  GLCs has changed;  they now appear to operate 
largely on a commercial basis rather than bei ng used as instruments of industrial policy. 
90. According to the authorities, GLCs today cons ist mainly of Temasek Holdings and Temasek-
linked companies.  Other GLCs are generally smaller companies held for specific public policy 
purposes.52  GLCs have expanded over time into most, if not all, areas of the economy;  however, data 
on the number and presence of GLCs by sector are not available.  According to the authorities, 
Singapore does not keep track of all companies in which the Government has direct or indirect 
shareholdings, except for the purpose of abiding by reporting obligations under the U.S.-Singapore Free Trade Agreement (USSFTA).
53  GLCs are responsible for most telecommunications, power, 
water and gas services, port operations, and the development of industrial estates and housing, and 
compete in a wide range of sectors such as travel  agencies, food suppliers, property developers, heavy 
industries and as defence, construction, engineering, and trading firms.   
91. The Government claims that GLCs compete on a commercial basis with all other companies, 
both domestic and foreign;  do not enjoy any advantag es or preferential treatment by virtue of being 
government-linked;  are subject to the same regul ations and market forces as other companies, 
(including raising financing from the capital markets) ;  are expected to be managed efficiently and 
profitably, and are allowed to fail if they lose mone y.  However, there have been occasional questions 
raised of favouritism for GLCs at the expense of private companies54 in terms of, for example, easier 
access to credit or government procurement contracts.  As pointed out in the previous TPR, there is no 
convincing evidence that GLCs have easier acce ss to finance than non–GLCs;  however, capital 
markets do appear to value GLCs more highly th an non-GLCs, partly reflecting "the market's 
perception of the benefits – whether real or illusory – of being linked to the Government".55  In this 
regard, in two recent high-profile cases of land site tenders for the large integrated resort projects at 
Sentosa Island and Marina Bay, GLCs such as Cap itaLand competed against private sector enterprises 
and lost out in the bidding process.  
                                                      
52 Examples include the public hospitals (e.g. Singapore General Hospital, Changi General Hospital), 
education institutions (National University of Singapo re, Nanyang Technological University, Singapore Arts 
School), the others such as Singapore Philatelic Museum, Malay Heritage Foundation. 
53 For this purpose, the USSFTA reporting requires information on:  Government's cumulative 
shareholding;  details of the special share held (if any);  name and title of government officials (i.e. public sector 
employees) in the employ of or serving on the board of the enterprises;  and the annual revenue or total assets of the company, if it exceeds S$50 million.  Reported entities ar e Singapore-registered companies where 
Government has "effective influence", defined in the USSFTA as the Government either owning at least 20% of 
the company (with this being the largest block of voting right s), or holding a special share.  This list of reported 
entities is available online at:  www.fta.gov.sg.  As at 2005 (latest available statistics), the total contribution of 
GLCs to the economy is 13% of GDP, based on the USSFTA list of GLCs.  The authorities note that, in 
comparison, foreign enterprises, defined as enterprises with more than 50% foreign equity, contribute 48% of 
GDP.  As at 31 December 2007, the top six Singapore- listed GLCs were estimated to account for 20% of the 
total capitalization of the Singapore Exchange. 
54 According to Ho Khai Leong, "the most severe criticism of the GLCs has to do with their habitual 
recruitment of a majority of the talent pool in Singapore so much so that the private sector is exhausted of able 
managers and employees" (Ho Khai Leong, 2005).  
55 See Ramirez, C.and Tan, L. (2004). Singapore WT/TPR/S/202 
 Page 57 
 
 
Temasek 
92. Temasek Holdings was established in 1974 as a hol ding company of the Ministry of Finance, 
to which the Ministry  transferred all its equity in  the GLCs, thus serving to separate the Government's 
regulatory function from its role as a shareholder of commercial entities.  Temasek is one of 
two investment companies owned by the Singapore Government (the other is the Government of 
Singapore Investment Corporation (GIC), which mana ges the Government's foreign reserves).     
93. As an exempt private company with less than 20 shareholders (the Finance Ministry is its 
only shareholder), it is not required to submit audite d financial accounts to Singapore's public registry 
(listed Temasek portfolio companies, on the other ha nd, are subject to rules of disclosure imposed by 
the Singapore Exchange).  However, in 2004 it starte d to release externally audited annual financial 
summaries ahead of its US$1.75 billi on international bond issue in 20 05.  Temasek is now generally 
considered to be relatively transparent compared with  other large sovereign wealth funds in the world, 
providing information on its size, returns achieved, and portfolio composition. 
94. Temasek's growth over the years has been mainly  funded through the growth of its portfolio 
companies and returns from its dire ct investment/divestment  activities.  Temasek funds its investment 
activities predominantly from dividends distributed by its portfolio companies, proceeds from its 
divestments, commercial borrowings, a recent bond issu e, and the occasional capital injection from its 
shareholder, the Ministry of Finance.  It pays cash dividends regularly to its shareholder and also pays 
taxes in the various jurisdictions in which it operat es.  The relationship between Temasek and its sole 
shareholder, is similar to the relationship between  Temasek and its portfolio companies in the sense 
that Temasek maintains that it does not discuss its  investment and divestment activities with the 
Government.   
95. It is claimed that Temasek's total shar eholder-returns since 1974 is more than 18% 
compounded annually.56  In 2007, Temasek managed a portfolio of S$164 billion divided between 
domestic (38%) and foreign investments, and spr ead across a broad range of industries including 
holdings in local industry leaders such as Singapore Airlines, Singtel, DBS in banking, and SPH in 
printing and publishing, as well as CapitaLand and Neptune Corp (Cha rt III.3).  Investment exposure 
to Asia has roughly doubled since 2005, and some 40%  is now allocated to Asia (excluding Japan), 
with China, Chinese Taipei, and Korea attracting 24% .  However, in seeking to increase its Asian 
exposure, Temasek is sometimes viewed as the i nvestment arm of the Singapore Government and 
acquisitions can come up against local resistan ce.  For instance, the acquisition of Thailand's 
telecommunications company, Shin Corp57, in 2006 sparked demonstr ations in Bangkok and is 
currently under investigation by the Thai authorities.   Temasek was also the focus of debate in 2007 in 
the Indonesian Parliament, where legislators calle d on the Indonesian Government to take back 
control of telecom company Indosat from Temasek am id a bilateral dispute that also affected sand 
deliveries.58 
                                                      
56 This includes the appreciation in market value of Temasek's portfolio and dividends paid to its 
shareholder, less any net new capital into Temase k (Temasek online information.  Viewed at:  
http://www.temasekholdings.com.s g/pdf/HFSC05Mar2008.pdf).   
57 Temasek's financial summary for the year ending 31 March 2007 showed that profits were down by 
29% on the previous year, partly reflecting the impact of the Shin Corp investment, of which part is reported to have been written down.  The decline in  profits also reflected the fact that  relatively few divestments were made 
during the year. 
58 Temasek online information.  Viewed at:  http://www.temasekholdings.com.sg/pdf/1.%20 
Background% 20summary.pdf. WT/TPR/S/202 Trade Policy Review 
Page 58 
 
 
Telecommunications
& media
23.0Transport & logistics
12.0
Infrastructure,
 industrial & engineering
6.0
Life sciences, 
consumer & lifestyle
1.0Technology 2.0
Financial services 
38.0Chart III.3
Temasek portfolio, 2007
Sector
Source:  Temasek online information.  Viewed at:  http://temasekholdings.com.sg/our_portfolio_portfolio_highlights_
                sector.htm and /our_portfolio_portfolio_highlights_geography.htm.Geographical location
Net portfolio value:  S$164 billionPer cent
Other 
3.0Energy & resources
6.0
Singapore
38.0China, 
Chinese Taipei, 
Korea, Rep. of
24.0
OECD (excl. 
Korea, Rep. of)
20.0
Other
2.0ASEAN,
India,
Pakistan
16.0Real estate
9.0
 
96. Temasek's largest exposure is to financial servi ces, which account for 38% of its portfolio.  
This includes the 2006 acquisition of a 12% stake in  UK-based Standard Char tered, subsequently 
raised to over 14%, making Temasek the single largest shareholder.  Other banking sector investments include China Construction Bank and interests in two Indonesian banks.  Te masek also acquired a 
stake in Japan's Mitsui Life insurance company, its single largest investment in Japan (Table III.5) and 
made a US$4.4 billion investment Merrill Lynch in December 2007. 
Table III.5 
Major Temasek shareholdings, 2007 
Sector % shareholding 
Financial services   
PT Bank Danamon Indonesia 59a 
PT Bank Internasional Indonesia 34a 
DBS Group Holdings 28 
Standard Chartered 13b 
Hana Financial Group 10a 
ICICI Bank 7a 
China Construction Bank 6a 
E. Sun Financial Holding Company 6a 
Bank of China 5a 
Telecommunications and media  
MediaCorp 100 
Singapore Technologies Telemedia 100 
Table III.5 (cont'd) Singapore WT/TPR/S/202 
 Page 59 
 
 
Sector % shareholding 
Singapore Telecommunications 56 
Shin Corporation 42c 
Transportation and logistics  
PSA International 100 
Neptune Orient Lines 66 
Singapore Airlines 55 
SMRT Corporation 55 
Real estate  
Mapletree Investments 100 
CapitaLand 40 
Infrastructure, industrial and engineering  
Singapore Technologies Engineering 53 
SembCorp Industries 49 
Keppel Corporation 21 
Energy and resources  
PowerSeraya 100 
Senoko Power 100 
Singapore Power 100 
Tuas Power 100 
Technology  
Chartered Semiconductor Manufacturing 60 
STATS ChipPAC 35d 
Consumer and lifestyle  
Wildlife Reserves Singapore 88 
Singapore Food Industries 70 
Fraser and Neave 15 
 
a Fullerton Financial Holdings (for merly Asia Financial Holdings). 
b Fullerton Management Private Limited. 
c Aspen Holdings. 
d Shareholding of 83% as at 31 May 2007.  
Note: This list also includes significant inte rests held by wholly owned subsidiaries. 
Source:  Temasek online information.  Viewed at:  http:// temasekholdings.com.sg/our_portf olio_portfolio_highlights_ 
major_invest ments.htm. 
97. Broadly in line with the ERC's recommendati on that GLCs should be commercially run and 
that those that are not "strategic" should be reviewed for divestiture.59  There has been some 
divestment by Temasek of its portfolio companies over the years.  It has set a goal of cutting the 
Singapore share of total assets to one thir d, down from nearly half in 2003.  Temasek recently sold 
S$5 billion in SingTel shares and reduced its stake in CapitaLand, the property developer, and in 
October 2007, announced the sale of the city's three power generation companies (PowerSeraya, 
Senoko Power and Tuas Power) over the following 12-18  months as part of the liberalization of 
                                                      
59 In 2004, a government minister stated that where activities are strategic and crucial to Singapore, the 
Government should retain majority or significant stakes in GLCs with a view to helping businesses grow (Singapore Minister of State, Ministry of Finance, in a speech entitled Business meets Government:  
Expectations and Concerns, at the Malaysia Singapore Forum 13 December 2004.  Viewed at:  
http://app.mof.gov.sg/ne ws_speeches/speechdetails.asp?s peechid-119).  The authorities, however, have made it 
clear that such views are considered outdated and inaccurate.  WT/TPR/S/202 Trade Policy Review 
Page 60 
 
 
Singapore's electricity market.60  Temasek divested Tuas Powe r to the power company China 
Huaneng Group, in 2008.  
(iii) Taxation  
98. Singapore's taxation system is a mix of indirect and direct tax revenue, with the mix being  
adjusted as the Government addresses key fiscal policy  challenges in a revenue-neutral way.  During 
the period under review, the Government has continue d to cut corporate and personal tax rates, while 
attempting to offset the decline in revenue by incr easing indirect taxation through raising the GST rate 
from 4% to 5% in 2004 and further to 7% on 1 July 2007.  During the same period corporate tax rates 
were reduced from 22% in 2003-04 to 20% in 2005-07 and to 18% from 2008.  The rise in the GST 
rate is matched by a S$4 billion GST offset package,  given out according to individuals' income and 
the annual rentable value of their home.  In adju sting the mix, the essential aim is to reduce direct 
taxes in order to make Singapore more attrac tive to businesses while making up for the revenue 
forgone from the corporate sector due to the corporate tax rate cuts. 
(a) Indirect taxation 
99. Indirect taxes consist of a goods and services tax (GST) on domestic consumption of most 
goods and services;  excise taxes on alcohol pr oducts, tobacco products, petroleum products, and 
motor vehicles;  stamp duty on financial instrume nts relating to immovable property and stocks and 
unlisted shares;  and betting duties.  According to th e authorities, indirect taxes are levied on imports 
at the same rates as on domestic production. 
100. The GST, which aims to reduce reliance on direct taxation, was raised from 5% to 7% on 
1 July 2007.61  Companies, individuals, partnerships, cooperatives, trusts, charities, clubs, and 
statutory boards that supply (or intend to make) ta xable goods and services must register for GST if 
their annual turnover exceeds (a relatively high thre shold of) S$1 million, helping to eliminate the 
compliance burden for smaller firms.  GST is levied on an ad valorem  basis on most goods and 
services.  Only the sale and lease of residential land and provision of certain financial services, such 
as Asian currency unit transactions, interest char ges, and life insurance are exempt from GST.  
Singapore collected around 14.6% of its tax revenue from the goods a nd services tax in 2004, and as a 
result of the increase in the tax rate, it is budgeted to rise to around 16.2% of tax revenue in 2007 
(Table III.6). 
101. Excise duties are collected on imports of alcohol products, tobacco, petroleum products 
(motor spirits), and motor vehicles .  Some of the rates were raised on 27 February 2004 and again in 
February 2005.  All rates, except those for motor vehicles, are specific and range from S$0.80 per litre to S$90 per kg for alcohol products;  S$181 to  S$352 per kg for tobacco products;  S$3.70 per 
decalitre (dal) to S$7.10 per dal for motor spirit;  and 12% on motor cycles to 20% on cars.  Some 
6.5% of tax revenue is raised through excise tax.  At present, some liquors are taxed on the basis of 
alcoholic content while others are taxed by volume,  although the Government is progressively moving 
towards taxing liquors on the basis of alcoholic conten t.  From 1 January 2008, beer and stout are  
                                                     
 
60 See Financial Times,  "Singapore to sell state power groups", 19 June 2007.  Prior to the 
announcement of the divestment, Tuas Power, Senoko Power, and PowerSeraya had been operating 
independently and competitively against each other. 
61 B15/2007 - Goods and Services (Amendment) Act 2007.  Singapore introduced the GST in 
April 1994 at the rate of 3%.  The GST offset package is targeted  at the lowest income brackets over the next 
five years;  a system of credits with annual payouts lin ked to income and the value of an individual's home, is 
aimed at reducing the effects of the increase on poorer families.   Singapore WT/TPR/S/202 
 Page 61 
 
 
taxed based on alcoholic content, which constitutes a rationalization of duties and is, according to the 
authorities, not aimed at generating additional revenues.62   
Table III.6 
Operating revenue, 2003-06 
(S$ million and per cent)  
    2003 2004 2005 2006 
Total operating revenue (S$ milli on) 24,643.1 26,345. 8 28,116.5 31,072.4 
Tax revenue (S$ million) 20,735.9 22,698.7 25,201.0 28,718.3 
  (Per cent of total tax revenue) 
Direct      
 Income tax 50.2 45.0 50.2 52.0 
 Corporate and personal income tax 48.4 44.5 44.5 45.0 
 Contributions by statutory boards 1.9 0.5 5.7 7.0 
 Assets taxes 6.0 9.4 7.2 7.1 
 Property tax .. .. 6.9 6.8 
 Estate duty .. .. 0.3 0.3 
Indirect      
 Taxes on motor vehicles 6.2 6.8 5.7 6.0 
 Customs and excise duties 8.7 8.3 7.9 6.8 
 Liquors .. .. 1.5 1.3 
 Tobacco .. .. 2.8 2.4 
 Petroleum .. .. 1.5 1.3 
 Motor vehicles .. .. 2.1 1.8 
 Other .. .. 0.0 0.0 
 Betting taxes 7.6 6.7 6.1 5.4 
 Stamp duty 3.1 4.0 3.2 4.6 
 Goods and services tax 13.1 14.5 15.1 13.8 
 Others 5.1 5.3 4.5 4.3 
Fees and charges (S$ million)  3,586.8 3,509.0 2,567.1 2,120.2 
Other receiptsa (S$ million) 320.4 138.1 348.3 233.9 
.. Not available. 
a Other receipts exclude repayments of loans and advances, interest income, investment income and capital receipts. 
Source:  Ministry of Trade and Industry, Economic Survey of Singapore 2006. 
102. In March 2004, the Additional Registration Fee,  a tax on motor vehicles, was reduced from 
130% to 110% of the open market value to lowe r the upfront costs of car ownership;  from 
September 2007, road tax was reduced by 8% for pa ssenger cars and motorcycles as part of the move 
to shift progressively towards taxation on the b asis of vehicle usage rather than ownership. 
(b) Direct taxes 
103. Direct taxes are imposed on income derived in Singapore or income derived overseas but 
received in Singapore.  Corporate taxes are imposed on companies incorporated or registered under any law in force in Singapore or elsewhere.  In a ddition, there is property tax and estate duty.  Some 
                                                     
 
62 As of 1 January 2008, the Government harmonized the customs and excise duty rates as follows:  
customs duty for stout and porter and beer and ale is S$16 per litre of alcohol;  excise duty for those products is 
S$48 per litre of alcohol.  The authorities do not mainta in revenue data distinguishing between excise revenue 
collected from imports and dom estically produced goods. WT/TPR/S/202 Trade Policy Review 
Page 62 
 
 
45% of Singapore's tax revenue in 2006 was raised  through corporate and personal income tax (with 
revenue from corporate tax accounting for 27.5% of total revenue).  
104. The corporate tax rate of 20% will drop to  18% as from 2008, making it only 0.5% and 5.5% 
higher than the headline tax rates in Hong Kong, China and Ireland, respectively.  Companies will 
benefit from an increase in the partial tax ex emption (PTE) threshold from S$100,000 to S$300,000 
with effect from 2008, which reduces the effective ta x rate; with this enhancement, it appears that 
80% of companies in Singapore will pay tax at an effective rate of less than 10%.63 
105. The top rate of personal income tax was reduced  from 22% to 21% in 2006 and fell further to 
20% in 2007.  Tax rates for other tax brackets ha ve been similarly redu ced and the Government 
provides income tax relief under various schemes to meet its social objectives, including  encouraging 
child-birth and upgrading of skills.  The personal tax system has been simplified in recent years with 
the number of income bands being reduced.    
106. Recent changes in both the personal and corporate tax structure appear to be in response to 
recommendations made by the Economic Review Committee in 2003.  The Committee recommended 
reductions in the corporate tax rate from 24.5% to 20% and the top personal tax rate from 26% to 20% 
within three years to enable Singapore to co mpete with other countries in the region.   
107. Property tax is levied on all land and buildings a nd is payable annually by the owners at the 
beginning of the year.  The basis of taxation is the gross rentable value at which the property can reasonably be expected to be rented on an annual b asis.  The general property tax rate is currently 
10%, with a lower rate of 4% for owner-occupied residential properties.  A property-tax exemption 
for land under development may be granted in certain cases.  
(c) Tax incentives 
108. Singapore's basic policy of maintaining an envi ronment conducive to business has persisted.  
Overall policy pertaining to tax and non-tax incentiv es to investment is geared towards developing 
Singapore into a global financial centre, interna tional business centre, international air-sea cargo 
centre, a location for the regional and global opera tional headquarters of mu ltinational corporations, 
and a major exporter of services.  
109. Singapore continues to attract investment thro ugh a variety of measures such as tax incentives 
based on considerations such as total investment  involved, technical input, employment opportunities 
provided, and conduciveness to the development of i ndustrial and financial activity.  The authorities 
maintain that Singapore's incen tives are non-specific and disbursed in a non-discriminatory manner.  
The central purpose in providing the large variety of  incentives (Chart III.4 and Table AIII.7) is to 
broaden the industrial and fina ncial base of Singapore.  The incentives are provided under the 
Economic Expansion Incentives (Relief from Income Ta x) Act and the Income Tax Act.  Singapore is 
currently encouraging high-skilled, R&D based ac tivities.  Thus, in addition to long-standing 
programmes, such as Pioneer Status, whose role  has evolved from developing the manufacturing 
sector to high-value-added industries, new progr ammes such as tax concessions on royalties, have 
been developed to encourage companies into high tech activities.  Tax incentives are also offered on a 
non-discriminatory basis to encourage services, including by the Monetary Authority of Singapore and the Singapore Tourism Board (STB).   
 
                                                     
 
63 For example, a company with normal taxable income of S$300,000 will have an effective tax rate of 
only 8.9% (Economist Intelligence Unit, 2007a, p. 49).   Singapore WT/TPR/S/202 
 Page 63 
 
 
Chart III.4
Summary of tax incentives, 2006
Tax Incentives
Investments Manufacturing Finance
Offshore Leasing
Approved Aircraft 
Leasing
Islamic BondsBond Market IncentivesProcessing ServicesInsuranceApproved Trustee 
Company (ATC)Finance & Treasury 
CentreGeneral Clearing 
Member of OTC 
DerivativesOver-the-Counter (OTC) 
Financial DerivativesCommodities Derivatives 
Market IncentiveOffshore Commodity 
Futures TradingFutures Members of the 
Singapore Exchange 
(SGX)Securities Borrowing & 
LendingStart-up Fund ManagersFinancial Sector 
Incentive (FSI) SchemeLocal
Foreign Trust
Foreign Charitable 
Purpose Trusts
Overseas Enterprise 
Incentives (OEI)Approved Venture 
Compan y
Overseas Investment 
Incentives (OII)OverseasLocally Administered 
TrustResident Funds
Designated Unit Trust, 
CPF Approved Unit 
TrustNon-resident InvestorsUnit HoldersMaritime Finance  
IncentiveAsset SecuritisationApproved Holding 
Company (AHC)Approved Investment 
CompaniesEnterprise Investment 
Incentive (EII) 
Source:    Pricewaterhousecoopers, Tax Facts & Figures, 2006 Singapore.  Viewed at:  http//www.pwc.com/
                 extweb/pwcpublications .nsf/docid/4610E4DB559EF813852 569A6001FC64C/$file/tff2006.pdf.Pioneer Enterprise
Investment AllowanceDevelopment & 
Expansion
Foreign LoansRoyalties, Fees & 
Development 
ContributionsTrade
Approved Cyber Trader 
(ACT)Approved Art & 
Antiques DealersGlobal Trade ProgrammeServices
Export of ServicesPioneer Service
Approved Tourism 
EventsInternational Freight & 
Logistics OperatorsFreight UpliftOffshore ShippingApproved Shipping & 
Logistics SchemeApproved International 
Shipping Enterprise 
(AIS)Headquarters  
ProgrammeInvestment Allowance 
for Flagship Concept 
Projects
 WT/TPR/S/202 Trade Policy Review 
Page 64 
 
 
110. The 2006 Budget contained several additional measures to promote the development of 
Singapore as a financial centre, with enhanced tax incentives for asset and wealth management, 
capital and treasury markets, and captive insurance.   Measures to develop  the maritime industry 
included a new Maritime Finance In centive offering a tax exemption for qualifying investment and a 
10% concessionary tax rate for qua lifying shipping investment manage rs.  Shipping companies will 
be allowed to renew their Approved International Shipping Incentive for a third period of ten years. 
111. As there are no publicly available studies on tax revenue forgone or cost benefit analysis of 
the incentives, it is not easy to judge the effec tiveness of such measures in attracting additional 
investment to Singapore.  The authorities claim, inter alia,  that the use of tax revenue forgone is not 
an accurate cost-benefit analysis  as there are spillover effects – such as job creation, skills 
development, technology transfer and more invest ment – that are not taken into consideration.64  
Nevertheless, it is not clear whether the tax incen tives add anything to Singapore's already attractive 
status as a stable economy and good destination for foreign investment .  In addition, Singapore has 
continued to move towards a lower corporate tax rate, which suggests a lowering of the value of 
incentives to potential investors. 
(iv) Competition policy 
112. At the time of the previous Review, Singapore did not have an over-arching competition law 
or anti-trust legislation.  Instead, it regarded its high degree of openness with respect to goods as sufficient to ensure competition in product market s.  By contrast, as regards its less open services 
markets, it maintained sector-specific measures to regulate certain services, especially those 
previously subject to public monopolies in te lecommunications and the media, as well as the 
electricity and gas sectors.  This changed in 2 004, when it adopted the Co mpetition Act, which was 
one of the obligations in the U.S.-Singapore FTA, under whose terms all enterprises, including 
government-linked companies, would be subject to competition disciplines.
65 
113. The Competition Act came into effect in three phases:  the Competition Commission of 
Singapore (CCS), a new statutory board, was established in January 2005;  implementation of most of 
the substantive provisions of the Act (relating to anti-competitive agreements, decisions and practices, 
abuse of dominance, enforcement and the appeals pr ocess) came into effect in 2006;  and provisions 
that address mergers and acquisitions ca me into effect in July 2007.  
114. There are three main prohibitions under the Act:  Section 34 prohibits agreements that 
prevent, restrict or distort competition to a significant extent in Singapore, such as price-fixing, 
colluding on tenders or division of markets66;  Section 47 prohibits businesses from abusing their 
market dominance;  and Section 54 prohibits merg ers and acquisitions that result in a substantial 
lessening of competition within Singapore.  Undertakings may apply to the CCS for guidance as to 
                                                      
64 The authorities contend that it is not meaningful to evaluate a tax incentive based on the tax loss that 
may arise.  The tax loss is notional as the company may not come to Singapore in the first instance without an 
incentive. 
65 U.S.-Singapore FTA, Chapter 12 on Anticompetitive Business Conduct, Designated Monopolies and 
Government Enterprises.  The United States wanted the FTA to contain certain protection for U.S. firms relating 
to sales to, and purchases from, GLCs.  In particular, the United States wished to ensure that GLCs in which the 
Singapore Government could have effective influence acted in accordan ce with commercial c onsiderations;  did 
not discriminate against U.S. goods, services and investments; and did not engage in anti-competitive practices. 
66 Regarding the section 34 prohibition, agreements are excluded if they contribute to improving 
production or distribution, or promote technical or economic progress, without imposing restrictions that are 
dispensable to the attainment of the benefits and do not substantially eliminate competition (this refers to the 
requirements for exclusion of agreements with net economic benefit from the section 34 prohibition of the 
Competition Act, as stated under Para 9 of the Third Schedule to the Competition Act.). Singapore WT/TPR/S/202 
 Page 65 
 
 
whether an agreement or conduct is likely to infringe  the Act, or for a more definitive decision as to 
whether there is infringement.  The filing of such notifications is voluntary.  The CCS also provides 
guidance to businesses by issuing guidelines on how it  will interpret and give effect to the Act.67 
115. 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 entit ies acting on their behalf.  GLCs are covered by 
the Act, with the exception of those engaging in the excluded activities or sectors.  The CCS looks 
into all areas where there may be distortions of co mpetition regardless of ownership structure of the 
undertaking.  Certain sectors have been excluded fro m the Act, as they are subject to regulation by 
their sector-specific regulators, with their own set  of competition frameworks and regulations.  These 
include the energy, telecommunications, and media industries.  Other specific activities are also 
excluded, such as the supply of ordinary letter and postcard services, supply of potable water, and the 
supply of scheduled bus and rail services. 
116. The CCS is empowered under the Act to inves tigate anti-competitive activities, adjudicate 
whether an activity is anti-competitive, and if it is, to impose a financial penalty and require the 
offender to carry out structural or behavioural remedies.  Structural or behavioural remedies are calibrated based on the redress needed to stop the anti-competitive activity in question.  A 
Competition Appeal Board, an independent specialis t tribunal, has been established to hear appeals 
against CCS decisions;  further appeals may be made to the High Court, and thereafter to the Court of 
Appeal, but only on points of law and the amount of the financial penalty.   
117. The CCS has handled a diverse range of i ssues and cases arising from complaints, 
notifications from businesses and associations for guidance or decision, requests for advice from 
government agencies and merger notifications.  As  at end 2007, the CCS had issued decisions on 
two airline cooperation agreements and four mergers,  all of which were notified by the parties for 
decision.  Some of the complaints have led to i nvestigations.  The CCS issued its first infringement 
decision for a bid-rigging case in January 2008.  The CCS has an outreach programme with its 
stakeholders, which include trade associations, bus inesses, small and medium-sized enterprise groups, 
lawyers, and members of the public. 
(v) Corporate governance 
118. An efficient capital market capable of mobiliz ing domestic savings and channelling them into 
the most productive investments is essential for im proving Singapore's competitiveness and long-term 
development.  Good corporate governance is consider ed key to the establishment of such a market.  
Since its previous Review, Singapore has been looki ng for ways to improve standards of corporate 
governance, especially of its listed companies, w ith the aim of enhancing its reputation as an 
international financial centre, improving the liquidity  of its stock markets, and reducing the cost of 
capital for its companies.  In 2006, the Monetary Authority of Singapore (MAS) and the Singapore 
Exchange Ltd (SGX) commissioned a comprehensiv e review of the state of corporate governance 
practices of SGX-listed companies, including GL Cs, based on key areas of the Singapore code of 
Corporate Governance since its introduction in 2001.
68  The report set out eight recommendations to 
strengthen corporate governance practices  of SGX-listed companies, covering, inter alia,  
implementation of the "comply or explain" requi rement in relation to the Singapore Code of 
Corporate Governance;  the independence and eff ectiveness of independent board directors;  
                                                      
67 The CCS published 11 guidelines in 2005 and 2 more related to the merger regime in 2007.  For 
information on the Competition Act, see CCS online in formation.  Viewed at:  http://www.ccs.gov.sg. 
68 Monetary Authority of Singapore (MAS) and Singapore Exchange Ltd (SGX) (2007). WT/TPR/S/202 Trade Policy Review 
Page 66 
 
 
remuneration disclosures and policies;  adequacy of  internal controls and risk management;  and 
exemption from SGX listing requirements.  Since the report, an industry-led committee has been 
established to develop practical guidance to assist audit committees of SGX-listed companies.69 
(vi) Intellectual property rights 
(a) Overview 
119. During the period under review, Singapore has continued to strengthen its intellectual 
property rights protection framework as part of its broader effort to encourage innovation and create a 
knowledge-based economy, and to meet its FTA co mmitments, in particular with Australia, 
New Zealand, and the United States.  Singapore has enhanced protection granted to patents, trade 
marks, copyrights, registered designs, and new plant varieties (Table III.7).  For example, extension of 
a patent term (up to a maximum of five years) may be sought on the grounds that there was an unreasonable curtailment to the patent term of a patented pharmaceutical product caused by the 
process of obtaining marketing approval;  trade mark registration has been extended to non-visual marks;  there is stronger protection for well know n marks;  and copyright protection for literary, 
dramatic, musical or artistic works has been extended to author's life plus 70 years;  and a new plant 
varieties protection law came into force on 1 July 2004.  
Table III.7 
Legislation on protection of intellectual property rights (amend ments since 2004 to the laws and regulations notified to the WT O) 
Name of Amendment Law or 
Regulations Date in force Brief description of key Amendments/Regulatory developments 
Copyright    
Intellectual Property (Miscellaneous 
Amendments ) Act 2004 1 July 2004 Extends the length of copyright protection from 50 to 70 years. 
Copyright (Amendment) Act 2004 1 January 2005 (i) Introduces a new communication right to enhance the protection of 
copyright for copyright owners of or iginal works, films, television and 
sound broadcasts, cable programmes and performances.  
(ii) Introduces civil and criminal liabi lity for the removal or alteration of 
rights management information. 
(iii) Expands civil and criminal liab ility for copyright infringements, in 
particular, wilful copyright infringeme nt that are either to a significant 
extent or done for the purpose of obta ining a commercial advantage.   
(iv) Introduces new provisions against the circumvention of technological 
protection measures and pr ovisions governing the limitation of liability for 
network service providers where they cooperate with copyright owners by 
deterring unauthorized use of copyright materials found in their systems or 
networks.   
(v) Introduces border measures similar to equivalent trade marks 
provisions, thereby enhancing borde r enforcement against infringing 
imports, exports and infringing goods in transit that are consigned to a party 
with a local presence.   
(vi) The fair dealing provision for res earch and study has been expanded to 
become a generic one (without specifying that only certain purposes are deemed fair dealing).  
Copyright (Amendment) Regulations 2005 18 April 2005 Updates the regulations and forms to take into account the amendments to 
the Copyright Act vide Copyright (Amendment) Act 2004. 
Copyright (Excluded Works) Order 2005 18 April 2005 Allows the circumvention of t echnological access control measures to be 
applied to specified works, material or performances under certain 
circumstances.  
Table III.7 (cont'd) 
                                                      
69 Joint Press Release by MAS, SGX and ACRA , "Establishment of Audit Committee Guidance 
Committee".  Viewed at:  http://www.mas.gov.sg. Singapore WT/TPR/S/202 
 Page 67 
 
 
Name of Amendment Law or 
Regulations Date in force Brief description of key Amendments/Regulatory developments 
Copyright Tribunal 
(Procedure)(Amendment) 
Regulations 2005 18 April 2005 Updates the regulations and forms to take into account the amendments to 
the Copyright Act vide Copyright (Amendment) Act 2004. 
Copyright (Border Enforcement) 
(Amendment) Regulations 2005 18 April 2005 Enables border enforcement meas ures to be taken against unauthorized 
performances. 
Copyright (Network Service Provider) Regulations 2005 18 April 2005 Provides prescribed forms whereby network service providers may be 
notified of infringing material on their networks pursuant to relevant 
provisions in the Copyright Act. 
Interpretation (Copyright Act – Fees) Order 18 April 2005 Prescribes the fees payable by  a network service provider for providing a 
designated representative to IPOS under the Copyright Act.  
Copyright (Amendment) Act 2005 15 August 2005 Clarifies that inci dental reproduction of material , as part of a technical 
process of making and receiving a communication, would be an 
infringement if the communication itself is infringing. 
Patents    
Patents (Amendment) Act 2004  
Patents (Amendment) Rules 2004 1 July 2004 (i) Allows for a patent term to be  extended as a result of unreasonable 
administrative delays that had occured during the patent application process 
or whilst obtaining marketing approval  in the case of a patent (which 
includes any substance which is an ac tive ingredient of any pharmaceutical 
product).  
(ii) Provides for a default fast track timeline for patent applications to 
proceed to grant quickly, and an opti onal slow track timeline for patent 
applications to proceed at a slower pace. 
(iii) Relaxes the translation requi rements for non-English priority 
documents.  The requirement for furnishing priority documents was relaxed 
as well, and now needs to be furnishe d only when required by the Registrar. 
Patents (Amendment) Rules 2005 1 April 2005 (i ) Clarifies certain filing procedures.  
(ii) Increases the operational efficiency  of the Patents registry by allowing 
flexibility to specify (via Practice Directions) the type s of forms that can be 
filed online.   
Patents (Amendment) Rules 2006 2 June 2006 Allows Singapore patent applicants to rely on the final search and 
examination results of a corresponding patent application filed with the 
Patent Office of the Republic of Korea,  in lieu of filing a search and exam 
request with IPOS.  
Patents (Amendment No. 2) Rules 2006 1 August 2006 Provides for PCT applications with a date of filing on or after 1 July 2004 
that enter national phase into Singapo re, to move into the slow track 
without having to pay the block extension fees. 
Statutes (Miscellaneous Amendments) Act 2007 1 April 2007 
Patent (Amendment) Rules 2007 1 February 2007 Amends the Patents Act to: 
(i) Align the Singapore patent system with two significant changes to the 
Regulations under the Patent Coopera tion Treaty (PCT) to which Singapore 
is a party, namely  incorporation by reference and restoration of claim to 
priority.  
(ii) Clarify or simplify filing requirements and procedures.  
Patent (Amendment) (No. 2) Rules 
2007 1 April 2007 Clarifies or simplifies filing requireme nts and procedures with regards to, 
inter alia,  priority claims and early national phase entry requirements. 
Patents (Patent 
Agents)(Amendment) Rules 2007  1 April 2007 Clarifies the circumstances in which an  individual acting in his capacity as 
employee of his employer can perform patent agent work without 
contravening existing legal requirements. 
Registered Designs    
Registered Designs (Amendment) 
Act 2004 (i) Enables Singapore to give effect to the Act of the Hague Agreement 
Concerning the International Registrati on of Industrial Designs signed at 
Geneva on 2 July 1999 (Geneva Act of the Hague Agreement). 
(ii) Modifies certain administrative pr ocedures and practices and restates 
the law on priority and Convention applications. 
Registered Designs (Amendment) Rules 2004 1 January 2005 
Introduces, inter alia,  procedural enhancements such as: 
(i) streamlining revocation proceedings with that in the Trade Marks Act, 
and (ii) the procedure for requesting an extension of time in any 
proceedings or under the Rules 
Registered Designs (Amendment) 
Rules 2005 1 September 2005 Provides, inter alia , the procedures for electronic on-line filing of designs. 
Registered Designs (International 
Registration) Rules 2005 17 April 2005 Gives effect to Singapore's accession to the Hague Agreement for the 
International Registration of Registered Designs. 
Table III.7 (cont'd) WT/TPR/S/202 Trade Policy Review 
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Name of Amendment Law or 
Regulations Date in force Brief description of key Amendments/Regulatory developments 
Trade marks    
Trade Marks (Amendment) Act 
2004  
Trade Marks (Border Enforcement Measures) (Amendment) Rules 
2004 1 July 2004 (i) Allows for the registration of non-visual marks. 
(ii) Improves border measures to allow for more pro-active enforcement at 
the border against imports, exports out of Singapore and goods in transit that are consigned to a party with a local presence.  
(iii) Protects well-known marks against any use that would indicate a 
connection between the goods or services  in question and the proprietor of 
the well-known mark.  In addition, wh ere the mark is well-known to the 
public at large in Singapore, the protection is as against any use that would cause dilution in an unfair manner of the distinctive character of the well-
known mark. 
(iv) Removes the adverse consequences for failure to record the grant of a 
licence under a protected international trade mark. 
Trade Marks (Amendment) Rules 2004 1 July 2004 Eases or simplifies various filing requ irements and procedures involving, 
inter alia , artwork copies in colour, claim to  priority, application to change 
name of proprietor, etc.     
Trade Marks (International 
Registration) (Amendment) Rules 
2004 1 July 2004 Clarifies certain procedural issues such as amendments of ambiguous 
specifications in international re gistration designating Singapore for 
protection. 
Statutes (Miscellaneous 
Amendments) (No. 2) Act 2005 1 January 2006 Amends the Trade Marks Act to fine-t une certain registration procedures.  
In particular, it clarifies when an application for registration of trade marks, 
and applications for collective and certification marks will be treated as withdrawn by the Registrar. 
Trade Marks (Amendment) Rules 
2005 1 January 2006 Clarifies or fine-tunes certain procedural requirements pertaining to, 
inter alia , service of documents, notices of renewal of trade marks, 
restoration of withdrawn applications, etc. 
Trade Marks (Amendment Act 
2007) 
Trade Marks (Amendments) Rules 2007 
Trade Marks (International Registration) (Amendment) Rules 2007 2 July 2007 (i) Allows for multi-class applicati ons and division of applications under 
the Singapore trade marks regime.  
(ii) Aligns Singapore trademark proc edures with the provisions in the 
Singapore Treaty on the Law of Trademarks (STLT). 
Plant Varieties    
Plant Varieties Protection Act 1 July 2004 Provides for protection for new plant varieties, in accordance to the 
principles under UPOV. 
Source:  Intellectual Property  Office of Singapore.  
120. Singapore has acceded to a number of interna tional conventions, including the International 
Convention for the Protection of New Plant Vari eties;  the Hague Agreement concerning the 
International Registration of Industrial Designs;  the WIPO Copyright Treaty;  and the WIPO Performances and Phonograms Treaty.   Further enhancements include:  the possibility to elect for 
statutory damages for trade mark counterfeiting and copyright infringements;  criminal penalties for 
wilful copyright piracy on a commercial scale;  anti-circumvention measures against tampering with copyright protection technology;  and stronger pr otection for rights management information.   
121. Singapore is a contracting state of, inter alia,  the Patent Cooperation Treaty (PCT), the Paris 
Convention for the Protection of Industrial Prope rty, the Berne Convention for the Protection of 
Literary and Artistic Works, the Budapest Treaty, and the Nice Agreement.  Singapore acceded to the 
Madrid Protocol on registration of marks in 2000 and aligned Singapore's patent legislation with the 
January 2004 changes to the Patent Cooperation Tr eaty.  It has also acceded to the UPOV Convention 
in 2004;  the Brussels Convention Relating to the Distribution of Programme-Carrying Signals 
Transmitted by Satellite in 2005.  Singapore recen tly notified the Singapore Treaty on the Law of 
Trade marks in 2007.  The WIPO Secretariat opened offices in Singapore in June 2005.  
122. The Intellectual Property Office of Singapore (IPOS), a statutory board under the Ministry of 
Law since April 2001, is the lead agency that advises on, and administers, IP laws, promotes IP Singapore WT/TPR/S/202 
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awareness, and provides the infrastructure to facilitate the development of IP in Singapore.  IPOS also 
provides administrative support to the Copyrigh t Tribunal and represents the Government 
internationally on intellectual pr operty matters.  IPOS has initiate d programmes to further broaden 
and deepen the pool of value-added IP expertise in Singapore, for instan ce launching a scheme to 
increase patent agent expertise in Singapore.  
(b) Copyright and related rights 
123. In 2004 and 2005, Singapore overhauled is copyright laws, making the following 
enhancements:  extension of copy right term of protection;  prot ection against circumvention of 
effective technological measures;  protection agai nst unauthorized alteration or removal of right 
management information;  enhanced criminal measures in cases of significant and wilful infringement;  new right of communication to the pub lic, refining rights for the digital environment;  
inclusion of a general "fair dealing" provision;  and new rights in sound recordings for performers of 
live performances.  
124. In Singapore, copyright protection is automatic and is conferred on the author from whom the 
work originates, and as soon as a work is created and fixed in a material or tangible form.  Under the 
Copyright Act (Cap. 63), copyright protection in Singa pore is granted to:  literary, dramatic, musical, 
and artistic works;  published ed itions of literary, dramatic, musi cal or artistic works;  sound 
recordings;  films;  television and radio broadcast s;  cable programmes;  and performances.  The 
duration of copyright protection for published editions  of literary, dramatic, musical or artistic works 
is 25 years from the end of the year in which th e edition was published; for a broadcast or cable 
programme it is 50 years from the end of the year in which a broadcast or cable programme was 
made; for literary, dramatic, musical or artistic works,  life of the author plus 70 years;  and for sound 
recordings and films, 70 years from the end of the year in which a sound recording or film was 
released.   
(c) Trade marks 
125. Trade marks are protected under the Trade Marks Act, 1999 and subsidiary  legislation (Trade 
Marks Rules and Trade Marks (International Registrati on) Rules.  In order for a trade mark to be 
registered, it must be distinctive and capable of distinguishing the goods and/or services of the owner 
from other similar goods and/or services.  Trade marks must be registered with the Registry of 
Trademarks, IPOS.  They are granted for an indefin ite period, subject to renewal every ten years.  
Applicants for trade marks filed or registered previously, in countries that are signatories of the Paris Convention and Members of the WTO (except Singapor e), may claim priority if filed with IPOS 
within six months of the original trade mark.   
126. The Trade Marks (Amendment) Act 2007 brings ab out changes to the trade mark registration 
system, intended to streamline the procedural pr ocess and align the system with international 
practices.  Specifically, the Act provides for a multi-class registration system, relief measures for 
procedural oversight and registration of licences for pending trade mark applications.  Under a 2004 
amendment, marks that are not visually percep tible, such as sounds and scents, are capable of 
registration.  Prior to that, only marks that were visually perceptible could be registered, such as 
logos, names, shapes, colours, and aspects of packaging.   
127. Certification marks and collective marks are al so covered under the Act, and the application 
process for such marks is similar to that for regist ering trade marks.  The marks are published in the 
Trade Marks Journal  (section on Collective and Certificati on Marks Applications Published for 
Opposition Purposes) before registration.  According to  the authorities, the number of applications for 
registration of trade marks since 2004 has been on the rise, reaching over 29,000 in 2006.  WT/TPR/S/202 Trade Policy Review 
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(d) Patents and other industrial property rights 
Patents 
128. A number of important changes have been ma de in the legislation on patents during the 
period under review.  In 2004, through the Patents (Amendment) Act, a new dual track system70 was 
established for patent applications  and term of protection was ex tended to account for unreasonable 
delays by the patent office in granting patents.  In addition, pharmaceutical patent protection was 
strengthened through, inter alia,  extending the term of protection to account for unreasonable 
curtailment of the opportunity to exploit the pa tent caused by the process of obtaining marketing 
approval.  More recently, the Statutes (Mi scellaneous Amendments) Act 2007, the Patents 
(Amendments No. 2) Rules 2007 modified the law to align the patent system to the regulations under 
the Patent Cooperation Treaty;  and clarified and simplified filing requirements and procedures.  The 
Patents (Patent Agents) Rules were ame nded in 2007 to simplify procedures.   
129. Patent protection is for 20 years from filing subj ect to the payment of annual renewal fees as 
of the fourth year of grant.  Patent applications are granted by the Registry of Patents, Intellectual 
Property Office of Singapore.  
130. Under Part XI, Section 53 of the Act, licences of  right may be offered by the patent owner to 
anyone wishing to obtain a licence.  As for compulsory licensing and government use, the 2004 
amendment removed the requirement to wait three year s from the grant of patent before applying for a 
compulsory licence and amended the grounds for compulsory licensing, inter alia , to remedy 
anti-competitive practices.  Where a compulsory licence is granted, the licensee must pay 
remuneration to the patent holder or, in default of an agreement, by the Court on the application of the 
licensee or the patent holder.   
131. The terms of the compulsory licence may on the application of any third party be terminated 
at any time by the Court, if it is satisfied that the grounds upon which the licence was granted have 
ceased to exist and are unlikely to recur.  According to the authoriti es, no compulsory licence has ever 
been granted under this provision.  Under Part XII of the Act, the Government of Singapore and any 
party authorized in writing by the Government, may use any patented invention only in the case of 
public non-commercial use, national emergency or other circumstances of extreme urgency, and such 
use will not be considered to be infringing the patent.  However, this right is limited to the supply of 
the patented invention predominantly in Singapore by  the Government or a party authorized in writing 
by the  Government.   
132. Data provided by the authorities on patents s how that between 2003 and 2007, about 92% of 
patent applications filed in Singapore were by foreign-based entities;  and around 93% of patent 
grants or registrations were granted to forei gn-based entities.  There wa s a steady increase in the 
number of both filings and grants over the period, with patent applic ations reaching 9,953 in 2007 and 
patent grants numbering 7,478 in the same year.  
Other industrial property rights  
133. Industrial designs are protected under the Regi stered Designs Act (Cap. 266), which entered 
into force on 13 November 2000, the Registered  Designs Rules and the Registered Designs 
(International Registrations) Rules.  Under the Act,  industrial designs are protected for five years, 
                                                      
70 The system has two different time periods for the patent grant for which applicants can opt:  within 
42 months ("fast track") or within 60 months ("slow track ");  if no preference is specified, the fast track is the 
default track.  Previously, applicants were given a deadline of 54 months to request a patent. Singapore WT/TPR/S/202 
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renewable every five years up to a maximum period of  15 years.  International registration of designs 
may be filed under the 1991 Geneva Act of the Hague Agreement, which Singapore acceded to in 
2005.  An international registration is valid for an initial period of five years and may be renewed for 
two further periods of five years upon payment of a f ee.  In their FTA, Australia and Singapore agreed 
to comply with the provisions of the Gene va Act of the Hague Agreement Concerning the 
International Registration of Industr ial Designs, subject to the enactm ent of laws necessary to apply 
those provisions in their respective territories. 
134. Geographical indications are protected under th e Geographical Indications Act (Cap. 117B), 
enacted in 1998;  they can also be protected under the Trade Marks Act and the common tort of 
passing off.  Protection under the law is automatic for geographical indications granted by Members of the WTO, parties to the Paris Convention for the Protection of Industrial Property or a country 
designated by the Singapore Government as a qualifyi ng country.  In the Trans-Pacific SEP Brunei, 
Chile, New Zealand, and Singapore agreed to provide enhanced IP protection at least equal to that 
required under the TRIPS Agreement.  For example, they acknowledged that geographical indications 
will be protected in the respective jurisdictions to  the extent permitted by and according to the terms 
and conditions set out in their respective domestic laws. 
135. The Layout Designs of Integrated Circuits  Act (Cap. 159A), passed by Parliament on 
15 February 1999, provides protection for ten years if the design is first used commercially within 
five years of its creation;  or 15 years after its creation in all other cases.  Protection is automatic for 
citizens and residents of Singapore, for WTO Members or for specified qualifying countries. 
136. Singapore has no specific legislation concerning trade secrets and confidential information,  
They are protected under common law by the law of  confidence, which the authorities state provides 
broad and effective protection.  In addition to the general law of confidence, the law of contract may 
also, in appropriate circumstances, provide protecti on.  A range of remedies are available for breach 
of confidence, including damages.  In addition, search and seizure procedures can be instituted to 
protect confidential information and preserve evid ence.  The FTA with the United States ensures 
protection of test data and trade secrets submitte d to the Government for product-approval purposes.  
Disclosure of such information is prohibited for five years for pharmaceuticals and ten years for 
agricultural chemicals.   
(e) Enforcement  
137. IPR enforcement is based on cooperation between  the authorities and the rights-holders, as 
well as ex-officio  action.  The High Court, the Registrar of Patents, the Registrar of Trade Marks, the 
Registrar of Designs and the Copyright Tribunal have jurisdiction over matters arising under the 
Patents Act, the Trade Marks Act, Geographical I ndications Act, Layout Designs of Integrated 
Circuits Act, Copyright Act and the  Registered Designs Act, 2000 (Cap. 266).  Appeals on High 
Court decisions may be referred to the Court of Ap peal.  Civil remedies include injunctions to stop 
infringement, damages including recovery of profit s and expenses, destruction of infringing goods, 
and any other remedies.  The courts may also order punitive damages if appropriate.  As the courts do 
not categorize cases by type of civil suit, no statistics on such cases are available.  
138. Criminal proceedings may be instituted in cas es of trade in goods or services that infringe 
copyright or counterfeit trade marks.  Penalties for copyright offences range from a fine of 
S$10,000 per infringing article, to a maximum of S$100,0 00 and/or imprisonment for up to five years.  
Penalties for counterfeiting of trade marks can be  up to S$100,000 and/or imprisonment for up to 
five years.  (No data were made available by th e authorities as to whether such penalties are actually 
imposed.)  Copyright and trade mark  offences are addressed by the criminal courts.  Patents, designs, WT/TPR/S/202 Trade Policy Review 
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geographical indications, layout designs of integrated circuits, and trade secrets infringements are 
addressed by civil remedies.   
139. IPR offences are handled by the Intellectual Property Rights Branch of the Police (IPRB) with 
current manning strength of 25 officers.  The IPRB may seize goods that infringe trade mark or 
copyright legislation, both upon official notification and in an ex officio  capacity, and follows up with 
investigation and prosecution.  However, to facilita te successful enforcement and investigation, rights 
holders are requested to positively identify the go ods as infringing products be fore seizure.  IPRB 
uses intelligence methods to combat syndicated piracy.  The authorities claim that this has resulted in 
a decrease in syndicated piracy activities.  Although,  there was an increase in trade mark raids in 2007 
(Table III.8), this was due primarily to more pro active enforcement actions by rights owners against 
retail piracy.  The data show a downward trend sin ce 2002, reflecting the improved piracy situation in 
Singapore.  
Table III.8 
IPRB raids, 2002-07 
Year 2002 2003 2004 2005 2006 2007 
Copyright raids 284 266 126 61 57 54 
Trade mark raids 207 160 190 168 144 196 
Total raids 491 426 316 229 201 250 
Total value seized 
(S$ million) 9.42 33.19 12.67 19.77 9.95 3.39 
Source: Singapore authorities. 
140. In 2007, IPRB conducted 250 operations agains t IPR infringers, seizing products with an 
estimated street value of S$3.39 million;  it also initiated several rounds of regulatory checks at all the 
licensed optical disc (OD) replication plants.71  IPRB states it will continue to conduct periodic checks 
at the OD replication plants to ensure to strict adherence to licensing require ments and regulations as 
stipulated in the Manufacture of Optical Discs Act (MODA). 
141. At the borders, IPRB may be assisted by Singapore Customs or the Immigration and 
Checkpoints Authority in locating any infringing  goods, and in facilitating enforcement and 
investigation.  This arrangemen t extends beyond inland and border enfo rcement, and applies to goods 
that are transhipped (imported and re-exported) th rough Singapore's territorial jurisdiction.  All 
vessels arriving in Singapore are required to subm it a manifest containing descriptions of goods 
carried in each container.  Singapore verifies this  information through a risk management system, 
through inspecting the cargo, relying on intellig ence capabilities, and collaboration with rights 
holders.  Singapore acts against IPR infringing goods  being imported, and its enforcement agencies 
work closely in collaboration with IPR holders to target such infringement. 
142. As part of the Australia-Singapore FTA, Singa pore has committed itself to ensuring effective 
enforcement of intellectual property rights by  agreeing to improve communication between 
enforcement agencies as well as cooperating on in formation exchange on e ducation and awareness 
programmes. 
 
                                                      
71 All imported ODs are subject to import licensing to help prevent piracy (see section (v) and 
Table AIII.4).