Historical customs relief
CustomsCircular 19/2011 dated 1 September 2011 addresses all traders/declaring agents and implements maritime compliance changes from 1 October 2011. It concerns ships temporarily inSingapore intending to depart as soon as possible, not permanent local retention or sale.
Boats and documentary waiver
Self-propelled boats arriving for pleasure, recreation, sports or similar events, including motorised/sailing yachts for races, are not charged importGST and their importer/person in charge need not obtain aTradeNet permit under this circular. The document links tax relief and permit waiver; it is not a blanket exemption from every maritime regulation.
On-board goods and local disposal
Goods shipped on and remaining aboard those boats also receive importGST relief/permit waiver. If a boat is sold, disposed of or transferred locally, GST becomes payable toCustoms. The condition that goods remain aboard matters; the source does not extend this relief to unrestricted unloading for domestic sale.
Source contact and date
The circular [email protected] for clarification, signedWinstonTay, HeadProcedures&Systems forDirector-General. Header address 55 NewtonRoad#10-01 RevenueHouseSingapore 307987 and phone+65 6355 2000/fax+65 6775 5946 are 2011 contacts. Preserve the effective date and use currentCustoms channels if acting now; this one-page source contains no renewal/end date.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗