TNG QUAN:Th tc hi quan ca Singapore c xy dng trn h thng TradeFIRST p dng mt b tiu chun duy nht cho tt c cc th tc hi quan.Danh sch cc nhm th tc hi quan v giy php:

+ Hon thu: Temporary Import Scheme Licensed Warehouse Scheme Zero GST Warehouse Scheme Petroleum Licences Air Store Bond Scheme Duty Free Shop Scheme Import GST Deferment Scheme(IGDS*) Major Exporter Scheme(MES*) Approved Import GST Suspension Scheme(AISS*)

+ Nm gi hng ha: NA(CWC) Licence Strategic Trade Scheme Kimberley Process Certification Scheme(KPCS)+ Cc th tc khc: Excise Factory Scheme Industrial Exemption Factory Scheme APEX Licence Inter-Gateway Haulage and Barge Scheme Container Freight Warehouse Cargo Agents Import Authorisation(CAIA) Company Declaration Scheme Bonded Truck Scheme

HNG HA TM NHPHng ha ngoi tr cc loi ru v thuc l c cho php nhp khu sa cha v cho cc mc ch c cho php khc nh th nghim, th nghim, trnh din m khng b nh thu nhp khu hoc thu GST vi iu kin rng chng phi c xut khu li trong vng 6 thng k t ngy nhp khu. Nu sau thi hn trn hng ha khng c xut khu li th thu nhp khu v thu GST s c tnh.Nu hng ha nhp khu di dng tm nhp th giy php phi c cp trc bi cc nh chc trch Singapore. Bt k hng ha no c pht hin nhp khu vo Singapore m khng c giy php t nh chc trch s b tm gi hoc tch thu bi Hi quan Singapore v lin h vi c quan c thm quyn gii quyt.Mt s vn bn lin quan:Circular No 03/2012(Extension of temporary import period to 6 months)

Circular No 10/2009(Temporary Importation of motor vehicles for repairs)

Circular No 26/2000(Revision of BG Quantum for Temporary Importation for repair & others)Cc li v vi phm:Cc vi phm ch yu v hnh thc x pht tng ng c quy nh bi Lut Hi quan i vi cc trng hp Tm nhp khu nh sau:

Vi phmX pht

Section 27(1)(c) of the Customs Act:Vic khng tun th cc iu kin p t bi Director i vi vic loi b cc hng ha chu thu t kim sot hi quan.Pht khng qu $5000.

Section 128(1)(a) of the Customs Act:Tuyn b khng chnh xc.Pht khng qu $10000 hoc cc bin php tng ng ca ph hi quan, thu tiu th c bit hoc thu GST vi gi tr no cao hn; hoc s b tm gian khng qu 12 thng hoc p dng c 2 trng hp trn.

TRNG HP I VI KHO C CP PHP (LW)Mt kho c cp php l mt khu vc quy nh c chp nhn v cp php bi Hi quan Singapore cho vic lu gi cc hng ha chu thu nh cc loi ru, thuc l, phng tin giao thng v du m vi thu nhp khu v thu GST c tm hon. Giy php bao gm ba loi, Warehouse Type I, Type II v Type III. i vi Type I v II, ngi c cp php phi t tiu chun Standard v Intermediate c quy nh trong TradeFIRST. Ngi c cp giy php Type III cn phi t c tiu chun Enhanced hoc Premium. i vi nhng ngi c cp giy php hng cao (v d nh Type III) s c to iu kin tt nht, tuy nhin h s phi c h thng kim sot ni b tt v mc tun th cao.TradeFIRST BandLW Type

StandardI

IntermediateII

Enhanced & PremiumIII

Mt kho c cp php c th c qun l bi ch hng ha hoc cng ty dch v c trch nhim i vi cc hng ha c a vo kho.Mc ch ca vic lu tr Ru v Thuc l:i vi cc hng ha c nhp khu lu tr trong mt Kho c cp php (LW), thu GST v thu nhp khu s c tm hon. Tuy nhin, thu GST v thu nhp khu s phi tr khi hng ha c a khi kho v a ti ca khu hi quan. i vi trng hp cc container c nim phong bi hi quan, n ng k cho vic tho d hoc ng gi i vi cc hng ha trn phi c gi ti Company Compliance Branch trong vng 24 gi trc khi thc hin.S lng hng ha c hon thu phi c m bo rng ng vi s lng c trnh by trong giy php hi quan, nu khng kim tra hi quan s c tin hnh. n ng k cho vic kim tra hi quan phi c hon thnh trong vng 24 gi khi hng ha c a ti mt kho.Sau khi kim tra, ch hng ha hoc i din c th ng gi li hng ha ny. Thu s c thu i vi bt k hng ha no thiu trong qu trnh kim tra. Hng ha khng ph hp cho vic tiu th ca con ngi s b tiu hy di s gim st ca Hi quan.L ph kim tra, gim st vic ng gi v tiu hy s c tnh da trn hng ha c kim tra, ng gi v tiu hy.Li ch:Cc thun li i vi nhng ngi c cp giy php Type II bao gm vic c cho php lu tr c hng ha c hon thu v hng ha np thu trong khu vc c cp php v iu hnh nhiu khu vc mt lc vi duy nht mt giy php, ng thi ch tr ph cho duy nht mt giy php. Bn cnh , ngi c cp giy php c hng cc li ch i vi th hng ca mnh v cc th hng thp hn. V d, i vi ngi c cp php Type III s hng ng thi cc quyn li ca Type I v II.Th tc ng k gip php cho LW:1. n ng k hot ng LW c thc hin thng qua h thng internet.2. Np cc giy t sau y ti Hi quan Singapore, 55 Newton Road #07-01, Singapore 307987: TradeFIRSTSelf-AssessmentChecklist Hai bn sao ca bn k hoch v cc b tr ca mt bng d nh c cp php. n ng k cho Interbank GIRO. n ng k cho cc i din ca c quan chc nng i vi c s xin cp php. ACRA Business Profile of Company (bizFILE). C cu nhn s iu hnh cho c s xin cp php. Bin bn cho thu. Bo co ti chnh c kim ton nm gn nht. Th tc hot ng ca kho i vi: Vic bc d hng ha nhp khu, t thi im nhn c hng dn ca khch hng/nh cung cp v vic nhp khu hng ha cho ti khi bin bn nhp kho c cp nht. Vic bc d hng ha xut ra t khi nhn c hng dn giao hng ca khch hng ti khi bin bn xut kho c cp nht. Bo co kim kho v bo co sai lch. Cc th tc hot dng trn phi bao gm thng tin c th tng bc vic kim tra v kim tra li hot ng ca nhn vin, bao gm cc chng t c chun b cho vic ghi nhn hng ha, kim kho v cc thiu st pht hin c v cc bin php kim sot ti ch nhm m bo rng cc bin bn ny chnh xc.Ph thng nin:Nhng i tng c cp giy php hot ng LW phi ng ph thng nin. S tin ng c tnh da trn Thu d tnh phi np/Thu phi np trung bnh cc thng trc i vi hng ha chu thu c lu tr:Thu d tnh phi np/Thu phi np trung bnh cc thng trcPh phi np

Di $1,000,000$2,500

T $1,000,000 ti di $10,000,000$4,000

Trn $10,000,000$21,000

Thu d tnh phi np l tng thu hi quan v thu tiu th c bit ca tng s lng hng ha c th lu tr ti kho ti mt thi im bt k. Thu phi np trung bnh cc thng trc c tnh bng cch ly trung bnh tng thu hi quan v thu tiu th c bit ca hng ha ti kho vo ngy 1 hng thng trong vng 12 thng va qua.Trch nhim ca ngi c cp giy php hot ng LW:1. Chu trch nhim i vi hng ha chu thu lu tr trong kho.2. i vi bt k thay i no i vi khu vc c cp php phi c s ng ca Hi quan.3. m bo an ninh hp l cho khu vc dc cp php.4. m bo rng cc ca ra vo v thot him phi c bo v k lng khi khng c bt k hot ng no lin quan ti vic di di hng ha trong kho.5. Tun th Lut Hi quan v cc iu kin c nu r khc.6. Cc chng t lin quan ti hng ha trong kho phi c bo qun cn thn.7. Thng bo ngay cho Hi quan nu xy ra sai lch trong s lng tn kho v s lng c ghi nhn.8. Tt c cc hot ng nhp khu, xut khu, tho d hng ha ti/t khi vc c cp php phi c chp thun bi giy php hi quan c cp thng qua h thng Tradenet@.9. Vic m container hng ha phi c gim st bi Hi quan. Nu c min gim st, s hiu container, s nim phong, m t hng ha, s lng, s khung my (nu c), s l hi quan phi c ghi nhn li. Nu c bt k sai lch no u phi c thng bo cho Hi quan v sa i giy php thng quan theo hng dn ca Hi quan.10. iu ny p dng cho vic Kim tra v tiu hy hng ha: i vi nhng hng ha khng ph hp cho con ngi s dng v hng ha b h hng bao b. Ngi c cp php phi ng k mt bi tiu hy ti mt a im c quy nh.Th tc kim tra kho ca Hi quan:Hi quan c th yu cu thc hin cc cuc kim tra nh k, bao gm kim tra t xut hng ha c lu tr trong kho.Tm thi a hng ha ra khi kho cho vic u gi v Th nghim:T ngy 1/4/2009, thu GST v thu nhp khu s c hon i vi cc hng ha iu kin c php tm thi a ra khi mt khu vc phi thu quan hoc mt LW cho cc s kin c cho php. Thu tiu th v thu nhp khu khi bn hng ha ti s kin trn s c hon thm nu sau s kin, hng ha c a v ct tr ti mt LW.Cc hng ha iu kin bao gm ru vi s hiu HS 2204 v 2205 v mt s loi c chn vi s hiu HS 2206 v tt cc hng ha nhp khu khng chu thu. Danh sch cc loi ru c nh km di.Cc s kin c cho php bao gm u gi hoc trnh din cng vi cc s kin lin quan nh gii thiu u gi hoc hi ch thng mi. Thi hn cho php l s nh hn gia 1 thng hoc l s lng ngy din ra s kin.Cc giy php cn thit:Ngi c cp giy php cn phi ng k trc s kin cho Hi quan Singapore. Vic di chuyn hng ha ra khi kho ti ni thc hin s kin phi c cp giy php. Khi kt thc s kin, hng ha phi c a v bt c mt kho no thng qua mt giy php di di. i vi hng ha khng c a v kho sau s kin, mt giy php thanh ton phi c c lp thanh ton cho thu nhp khu v thu GST c tm hon trc y.Nu hng ha c bn xut khu, phi lp giy php di di phi c lp a hng ha v kho lu tr ch xut khu li. Ti thi im xut khu, hng ha vi giy php xut khu phi c kim tra thng quan ti trm kim sot c kim sot bi Immigration & Checkpoints Authority (ICA). Nu hng ha c xch tay theo ng hng khng, th tc thng quan phi c thc hin ti Quy hnh l xch tay ca Hi quan Singapore.Cc vi phm v x pht:Mt s vi phm ch yuVi phmHnh thc x pht

Section 27(1)(c) of the Customs Act:Khng tun th cc quy nh trong vic loi tr cc hng ha chu thu khi kim sot hi quan.Pht tin khng qu $5,000.

Section 128(1)(a) of the Customs Act:Khai bo khng chnh xc.Pht tin khng qu $10,000, hoc tng ng vi mc thu hi quan, thu tiu th c bit hoc thu GST (nu cao hn $10,000); hoc pht t khng qu 12 thng, hoc c hai bin php trn.

Section 128K(a) of the Customs Act:a hng ha khi kim sot hi quan mt cch bt hp php.Pht tin ln hn 10 ln s tin thu trn hoc $5,000 nu s tin ln hn; v khng ln hn 20 ln s tin thu trn hoc $5,000 nu s tin nh hn. Lu : S tin pht cao hn c th s c p dng cho:(a)Ti phm ln th hai tr ln, hoc(b) Vi phm lin quan ti cc sn phm thuc l.

TRNG HP I VI KHO HNG HA THU SUT 0% (ZGS)C hiu lc t 1/1/2006.H thng ZGS c qun l bi Hi quan Singapore, dnh cho cc cng ty mun hon thu GST i vi cc hng ha khng chu thu nhp khu. C ba loi giy php gm Warehouse Type I, Type II v Type III phc v nhu cu ca cc cng ty khc nhau. i vi giy php Warehouse Type I, ngi c cp php phi m bo rng t nht 80% hng ha nhp v phi c ti xut. Type II v Type III th khng cn phi p ng yu cu v ti xut. Mt li ch ca vic nm gi giy php Type III l ch s hu c th s hu v di chuyn hng ha t do gia cc ZG ch bng mt giy php. nhn c s thun li v linh hot cao hn, yu cu ca Hi quan Singapore v vic lu tr h s, kim sot ni b, mc tun th i vi cng ty cng cao.

Kho ZG:Mt kho ZG l mt khu vc c cho php bi Hi quan Singapore cho vic lu tr hng ha khng chu thu nhp khu vi thu GST c hon. Ty thuc vo hon cnh m ln ca kho ZG c th khc nhau ty vo giy php do Hi quan Singapore cp.Bt k hng ha khng chu thu nhp khu no cng c php lu tr ti kho ZG, ngoi tr:a. hng ha chu thu nhp khu;b. hng ha sn xut trong nc;c. hng ha tr thu GST.Hng ha khng chu thu nhp khu c lu tr ti kho ZG ch ti xut khu. Thu GST i vi cc hng ha ny s c hon cho ti khi no chng vn cn nm trong kho. Tuy nhin, i vi mc ch ti xut khu, thu GST s c min. Thu GST ch c tnh khi hng ha c a ra s dng trong nc. Cc hot ng vn chuyn, xut nhp hng ha vo v ra khi kho ZG phi c tun theo giy php ca Hi quan Singapore. Bt c sai lch no i vi hng ha trong kho phi c thng bo ngay lp tc cho Hi quan Singapore. ch li ca mt kho ZG:a. Kho ZG c th c t bt c u ti Singapore;b. Thu GST c tm hon cho tt c hng ha trong kho ZG;c. Hng ha trong kho ZG c th c lu tr v thi hn.Tiu chun c cp php hot ng mt kho ZG:a. Phi ng k thu vi IRAS;b. ng k vi Hi quan Singapore;c. C lch s thanh ton tt vi Hi quan Singapore v IRAS;d. Khu vc ng k lm kho ZG phi l mt c s c thit k lu tr hng ha vi cc bin php an ninh m bm;e. Ch s hu phi c h thng qun l tt nhm m bo trch nhim vi hng ha. Bn cnh , nhn vin trong kho phi m bo yu cu v mt trch nhim.Trn y l mt vi tiu ch c bn. ngoi ra cn c cc tiu ch ring bit cho tng loi giy php. Trch nhim i vi ngi iu hnh kho ZG:a. Xin giy php cho bt c hot ng vn chuyn hng ha vo hay ra khi kho ZG;b. Np thu GST trc khi a hng ha ra s dng trong nc;c. m bo rng s lng v cht lng hng ha nhp vo v xut ra khi kho ZG ng vi nhng g c miu t trong giy php hi quan.d. Thng bo cho Hi quan Singapore nu mun thay i tn cng ty hot ng hoc s ng k doanh nghip;e. Xin cp php ca Hi quan Singapore trc khi sa cha, nng cp, thay i cu trc kho ZG; f. m bo rng kho ZG khng c s dng lm bi cha container;g. Tun th quy nh ca chnh quyn Singapore v vic hot ng mt kho ZG.Cc bc ng k cp giy php hot ng kho ZG:Bc 1: ng k xin cp giy php hot ng kho ZG vi Hi quan Singapore thng qua website.Bc 2: Np cc giy t lin quan ti vn phng ca Hi quan Singapore, 55 Newton Road #07-01, Singapore 307987. Bao gm:Bn sao k hoch xy dng ca kho ZG.TradeFIRST Self-Assessment Checklist. Bn sao Giy ng k cng ty.Bc 3: Hp vi i din Hi quan Singapore.Bc 4: i din Hi quan Singapore tin hnh kim tra khu vc ng k m kho ZG.Bc 5: Np cc giy t lin quan khc, bao gm:a. n ng k cho Inter-Bank GIRO. Khng cn np nu c ti khon IBG vi Hi quan Singapore.b. n ng k cho i din chnh quyn Singapore yu cu cp giy php ng k.c. C cu nhn s hot ng d kin cho kho ZG. d. Giy t lin quan ti vic s dng t v c s vt cht.e. Bo co ti chnh c kim ton nm gn nht.f. Th tc hot ng ca kho i vi:+ vic bc d hng ha vo trong kin;+ vic bc d hng ha ra khi kin;+ Bo co kim kho v bo co sai lch.+ cc th tc kim sot khc nhm m bo vic ghi nhn chnh xc.Ph thng nin:Gi tr hng ha trung bnh trong khoPh phi np

Di $1,000,000$1,000

Trn $1,000,000 ti di $5,000,000$2,500

Trn $5,000,000$4,000

GIY PHP CHO CC SN PHM LIN QUAN TI DU KHCc loi giy php bao gm:a. Giy php cho Nh my lc du:Tt c cc hot ng lin quan ti vic lc v sn xut cc ch phm du m phi c cp giy php bi nh chc trch.b. Giy php cho kho LW i vi cc sn phm du m:Cc ch phm du m c nhp khu hoc sn xut c php lu tr ti cc kho LW v c hon thu nhp khu v thu GST.c. Giy php cho kho c bo lnh (BW) i vi cc sn phm du m:Cc ch phm min thu t du m c nhp khu hoc sn xut c th lu tr ti cc kho c bo lnh, thu GST c min.Th tc ng k:ng k cp giy php trc tuyn thng qua website ca Hi quan Singapore.Bn cnh , cc giy t lin quan phi c gi ti vn phng Schemes &Engagement Branch, Singapore Customs, 55 Newton Road #07-01, Singapore 307987:a. Hai bn sao k hoch v phng php b tr khu vc ng k cp php.b. TradeFIRSTSelf-Assessment Checklist.c. n ng k Inter-Bank GIRO. Nu c ti khon IGB th khng cn thc hin bc ny.d. n ng k vi Authorisation of Declaring Agent(s).e. C cu nhn s hot ng d kin cho kho ZG. f. Bo co ti chnh c kim ton nm gn nht.g. Th tc hot ng ca kho i vi:+ vic bc d hng ha vo trong kin;+ vic bc d hng ha ra khi kin;+ Bo co kim kho v bo co sai lch.+ cc th tc kim sot khc nhm m bo vic ghi nhn chnh xc.Ph thng nin:Loi giy phpHot ngPh

Lc ha duLc v ch xut cc sn phm t du m$75,000.00

Licensed WarehouseLu tr, pha trn cc loi sn phm ha du chu thu$40,000.00

Bonded WarehouseLu tr, pha trn cc loi sn phm ha du khng chu thu$30,000.00

Hng ha c lu tr trong kho phi c bo lnh bi ngn hng da trn s tin thu nhp khu v thu GST ca s lng hng ha ln nht c th c lu tr trong kho ti bt k thi im no.Trch nhim i vi ngi nm gi giy php:a. Xin giy php cho bt c hot ng vn chuyn hng ha vo hay ra khi c s;b. m bo cc bin php an ninh cho khu vc hot ng;c. C trch nhim qun l hng ha cha np thu c lu tr trong kho v c ngha v ng thu cho cc hng ha khng c gii thch tha ng;d. Xin cp php ca Hi quan Singapore trc khi sa cha, nng cp, thay i cu trc kho ZG; e. m bo vic qun l hng ha lu tr trong kho;f. m bo mi hot ng nhp xut cc hng ha cha np thu ra vo kho phi c ghi nhn chnh xc v kp thi;g. m bo y cc chng t lin quan ti hng ha xut khi kho dng trong nc;h. Phi c s cho php hot ng ca cc c quan chc nng c lin quan.

GIY PHP CHO HOT NG LU TR HNG HA HNG KHNG (ASB)ASB l mt khu vc c chnh ph Singapore cp php lu tr cc loi hng ha chu thu, ch yu l cc loi ung c cn c tm hon thu. Cc loi hng ha ny c s dng ch yu cung cp cho cc hng hng khng hot ng ti sn bay Changi.ASB c qun l bi ch s hu ca hng ha hoc nh cung cp dch v c trch nhim i vi hng ha ny. Ngi iu hnh ASB phi lin lc vi Changi Airport Group thit lp khu vc t ASB.Th tc ng k:Tng t vi trng hp trn.Ph thng nin:Thu nhp khu d tnh*/Thu nhp khu trung bnh trong cc thng trc**Fee

Di $1,000,000$2,500

Trn $1,000,000 nhng di $10,000,000$4,000

Trn $10,000,000$21,000

Hng ha trong kho phi c bo lnh bi ngn hng hoc c mua bo him. S tin bo lnh c da trn thu nhp khu trung bnh trong cc thng trc i vi hng ha trong kho.Thu nhp khu d tnh l tng thu nhp khu np cho Hi quan Singapore i vi s lng hng ha ln nht c th lu tr trong kho.Thu nhp khu trung bnh trong cc thng trc l c tnh l trung bnh ca tng thu nhp khu np cho Hi quan Singapore i vi tt c hng ha trong khu vc c cp php vo ngy 1 hng thng trong vng 12 thng tnh ti trc ngy ng k.

GIY PHP HOT NG CC CA HNG MIN THUCa hng min thu l khu vc c cp php bi Hi quan Singapore cho vic bn cc mt hng nh ru hoc thuc l cho khch du lch hoc cng dn Singapore xut/nhp cnh vi thu c min.Khu vc lu tr hng ha phc v cho cc ca hng min thu phi tch bit khi khu vc c cp php cho cc ca hng ny hot ng.Ph thng nin:Ph hot ng thng nin phi np cho mt ca hng min thu l $70,000.Hng ha trong kho phi c bo lnh bi ngn hng hoc c mua bo him. S tin bo lnh c da trn thu nhp khu trung bnh trong cc thng trc i vi hng ha trong kho.Thu nhp khu trung bnh trong cc thng trc l c tnh l trung bnh ca tng thu nhp khu np cho Hi quan Singapore i vi tt c hng ha trong khu vc c cp php vo ngy 1 hng thng trong vng 12 thng tnh ti trc ngy ng k.TM HON THU GSTc thng qua vo 22/2/2010 bi IRAS v c hiu lc vo 1/10/2010 vi mc ch nhm gim bt tin thu phi np cho cc php nhn vo thi im nhp khu.

U I DNH CHO CC NH XUT KHU LNc qun l bi IRAS, khi c cng nhn l mt nh xut khu ln, thu GST s c tm hon khi nhp khu cc loi hng ha khng chu thu nhp khu vo Singapore, ng thi t 11/7/2006, thu GST cng s c min i vi cc hng ha c xut khu t cc kho ZG.

HON THU NHP KHU I VI CC CNG TY THUC NGNH HNG KHNGC hiu lc t 2009 v c qun l bi IRAS, cc cng ty hot ng trong lnh vc hng khng nh cc hng hng khng dn dng quc t, cc cng ty MRO, OEM v phn phi cc linh kin my bay s c hon thu GST i vi cc hng ha trong lnh vc hot ng ca cng ty.CC VN LIN QUAN TI HIP C HN CH V KH HA HC (NA NWC)Giy php NA(CWC) phi c cp trc khi thc hin bt c hot ng no sau y:i vi cc ha cht c quy nh:Ha cht loi 1, 2, 3

Hot ngLoi 1Loi 2Loi 3

Sn xut

Ch xut

Tiu th

Lu tr

Xut/Nhp khu

Bun bn/Phn phi

: biu th hot ng phi c cp phpGiy php s c min vi cc trng hp sau y: Nu hn hp cha t hn 30% (theo khi lng) i vi cc ha cht loi 2B, khng cn phi xin cp php cho hot ng: Sn xut; Ch xut; Tiu th; Xut/Nhp khu cho cc nc thnh vin trong hip c Nu hn hp cha di 30% (theo khi lng) i vi cc ha cht loi 3, khng cn phi xin cp php cho hot ng: Sn xut; Xut/Nhp khu.i vi cc ha cht khng c quy nh:i vi cc loi ha cht khng c trong danh mc, giy php NA(NWC) s phi c cp cho vic sn xut vi cc trng hp sau y:Loi ha chtS lng sn xut hng nm

Ha cht khng c trong danh mc (bao gm c ha cht c cha PSF v khng cha PSF)Trn 200 tn

Bt c ha cht no c cha PSFTrn 30 tn

U I CHO CC GIAO DCH CHIN LC (STS)STS l mt giy php c a vo hin hnh vo 18/06/2007 gip gim thiu cc tc ng i vi cc giao dch chin lc hp php. STS gip thc y hiu qu ca vic tun th kim sot xut khu v to iu kin thun li hn cho cc thng nhn. STS bao gm hai loi l Individual v Bulk, mc thun li cng cao t l thun vi cht lng ca h thng kim sot xut khu v bn cht ca giao dch.

CHNG NHN QUY TRNH KIMBERLEY (KPCS)Singapore l thnh vin ca Kimberley Process t 2004, mt chui quy trnh c chng nhn ton cu nhm ngn chn tnh trng bun bn lu kim cng v m bo rng vic giao dch kim cng khng nhm ti tr cc cuc bo lon. Thng qua KPCS, giy php KP ca Hi quan Singapore cho cc loi kim cng th xut/nhp khu vi m hiu HS 7102 100, 7102 2100 v 7102 3100. Ph thng nin l $50.

NH MY TIU TH C BITNh my tiu thc c bit (EF) l mt khu vc c cp php bi Hi quan Singapore cho vic sn xut cc mt hng nh ung c cn, thuc l, phng tin vn ti, kh t nhin nn v cc ch phm du m vi thu nhp khu v thu GST c tm hon.Th tc ng k:Tng t cc th tc trc.Ph thng nin:Hot ngPh thng nin

Sn xut cc loi ung gm bia, bia en vi khi lng sn xut d tnh hng nm hoc khi lng sn xut nm va ri l:(i) trn 1.8 triu lt(ii) di 1.8 triu lt

$43,200.00$8,400.00

Sn xut cc loi ung c cn khc $28,000.00

Sn xut thuc l$120,000.00

Sn xut l thuc l sy kh$1,800.00

ng chai, pha ch cc loi ung c cn c quy nh trong khon 26, lut Hi quan$7,600.00

Lc v tinh ch cc sn phm t du kh$75,000.00

Sn xut cung cp cho cc phng tin vn ti

Sn xut cc loi hng ha chu thu tiu th c bit khc$2,600.00

$30,000.00

NH MY CNG NGHIP MIN THUTrng hp ny p dng cho cc ngnh cng nghip s dng cc ngnh cng nghip s dng nguyn liu th chu thu. Cc nh sn xut trong nc c s dng cc loi nguyn liu th chu thu u c th ng k vi Hi quan Singapore c hng min thu. Sau khi c min thu, nguyn liu trn ch c th c s dng sn xut cc sn phm c nh sn xut ng k vi chnh quyn. Nu khng c s cho php ca Hi quan Singapore, cc nguyn liu trn khng c php bn, chuyn nhng hoc thanh l.

Ph thng nin:Hng nm khon ph i vi vic cp chng nhn min thu cho cc nh sn xut l $600, phi thc hin thanh ton qua h thng IBG.

GIY PHP APEXGiy php Apex l loi giy php cao cp c cp cho cc ch ca cc kho vi hot ng kinh doanh a dng v c kh nng theo di v cp nht hng ha gia nhiu a im khc nhau thng qua h thng qun l hng tn kho ca mnh. Vi giy php Apex, ngi c cp php khng cn phi ng k cp cc giy php cho cc hot ng khc. V d, mt cng ty nm gi gip php Apex s c hot ng ng thi c kho ZG v kho LW m khng cn phi xin thm bt k giy php no.Li ch ca giy php Apex: Tit kim ph cp php thng nin; n gin ha cc yu cu v chng t; t phi bo co hn; Linh hot hn trong hot ng kinh doanh.Ph thng nin: Ph thng nin i vi giy php Apex l khon ph cao nht ca bt k hot ng kinh doanh no m ngi nm gi c tham gia phi np.

KHO DNH CHO HOT NG VN TI CONTAINER (CFW)CFW c qun l bi cc cng ty logistics nhm cng c hot ng vn chuyn hng ha ca mnh bn ngoi khu vc thng mi t do.Th tc:Tng t cc th tc trc.

I L NHP KHU HNG HA C Y QUYN (CAIA)Giy php CAIA cho php cc i din nhp khu hng ha nhn hng ha ca h vi s lng ln v vn chuyn v kho ca h trong khu vc FTZ ca sn bay Changi trc khi nhn c cc giy php cn thit. Tuy nhin, giy php ny khng c s dng cho cc trng hp hng ha b kim sot bi Arms & Explosives (Singapore Police Force), Agri-food and Veterinary Authority, Central Narcotics Bureau and Pollution Control Department.Ph ng k:$240 cho 2 th CAIA. Vi mi th CAIA ng k thm, ngi ng k phi np $10.5.

T KHAI CNG TY (CD)Th tc ny cho php cc cng ty hot ng ti Airport Logistics Park of Singapore (ALPS) c php di di hng ha ca mnh vo ca khu hi quan t ALPS m khng cn phi xin giy php ca Hi quan Singapore. Trong trng hp ny, thu GST cng s c tm hon.CD l mt t khai n gin vi thng tin ca cng ty v ch k ca ngi c y quyn ca cng ty. Cc CD phi c gi ti ICA ti thi im thng quan.Tiu chun cp php: ang hot ng ti ALPS v c lch s ng thu tt; C quyn kim sot trc tip i vi hng ha trong khu vc ca cng ty qun l; 80% hng ha dng xut khuCc loi hng ha c cho php: Hng ha c ngun gc ni a np thu GST vi ha n np thu y ; Hng ha sn xut ni a; Hng ha nhp khu thanh ton ph hi quan v a v ALPSTh tc ny khng bao gm cc loi hng ha cha np thu v hng ha mua li t cc cng ty khc trong khu vc ALPS v Changi FTZ.XE VN TI C BO LNHTh tc ny c dnh cho cc cng ty vn ti hng khng nhm to iu kin thun li cho h trong vic trung chuyn cc l hng nhy cm v mt thi gian t cc im kim sot ti Changi FTZ v ngc li cho mc ch xut khu hoc s dng trong nc. Cc cng ty trn c php ng gi v di chuyn cc l hng vi mt giy php n gin vi mt gi tr l hng theo gi CIF phi c cung cp. Bn cnh , cc l hng ny cng c thng quan d dng hn ti ca khu.