| Item | Details |
|---|---|
| Agency | Singapore Customs |
| Applicant access | UEN-registered businesses with Corppass |
| Processing estimate | 2-3 months upon full submission of documents |
| Validity | Fees are annual; the activity and TradeFIRST band determine the route. |
Scope and eligibility
EFS permits regulated manufacture or processing of dutiable goods, including liquor activities and petroleum/biodiesel treatment. Duty and GST are suspended while manufactured goods remain in the licensed premises. GST registration, a valid Customs Account, sound controls and the appropriate TradeFIRST band are required.
Application steps
- Choose the activity and production-volume band
- complete the appropriate TradeFIRST checklist
- prepare business and secured-premises records
- apply online, provide the assessed bank guarantee/insurance bond and pay the annual licence fee.
Documents to prepare
- BizFile
- three years of audited accounts
- stamped premises layout showing entrances/exits and security
- title deed or tenancy
- relevant records. New-application security considers projected maximum excise duty
- existing licences use the preceding 12-month monthly average.
Fees and validity
| Fee item | Published amount |
|---|---|
| Beer, 1.8m litres or more / below 1.8m | S$31,600 Enhanced / S$8,400 Standard |
| Other liquor, 400,000 litres or more / below | S$23,500 Enhanced / S$10,200 Standard |
| Cigarettes | S$120,000; Enhanced |
| Other tobacco, from 1 Jan 2025 | S$2,510; Enhanced |
| Liquor bottling/blending/compounding | S$7,600; Standard |
| Petroleum/biodiesel refining/treatment | S$75,000; Enhanced |
| Vehicle compressed natural gas | S$2,600; Standard |
| Other excisable goods | S$30,000; Enhanced |
Fees are annual; the activity and TradeFIRST band determine the route.
Important details and examples
Keep stock records, declare movements, secure premises and report discrepancies by the next working day. Structural changes need prior Customs permission. The directory estimates two to three months after complete documents.