In short: Sea or air freight, terminal charges, the TradeNet permit and importer registration, 9% GST on CIF value, duty when it applies and local delivery.
Singapore is one of the simpler import quotes to get right, as long as you know the order things happen in. The customs permit comes before the goods arrive, most goods pay GST only, and the importer has to be set up with Singapore Customs before any of it works. A complete quote covers the freight, the destination port or airport charges, the permit, the GST and any duty, and local delivery, and says which of those depend on the importer's own registration.
For sea freight, state the port of loading, the routing, the transit time and whether the ocean rate is all-in. For air freight into Changi, quote on chargeable weight and check whether the shipment sits just under a rate break. Our article on air freight chargeable weight covers the volumetric rule and how to show it in the quote.
As with any import, the Incoterm decides where your quote starts. FOB means you quote from the ship's rail at origin. EXW means you also price pickup and export clearance at origin.
List the Singapore-side charges line by line: terminal handling, the delivery order or documentation fee, and for LCL the CFS unstuffing and handling charges. For air freight, show the airline or ground handler's terminal and documentation charges separately from the freight. Say which currency each line is in, the exchange rate behind any total, and the free time you've assumed before storage starts.
This is the line that catches new importers. Singapore Customs says importers must obtain the relevant customs permit before the goods are imported, and a permit is needed to account for the import and the tax payment (Singapore Customs, import procedures overview).
Before a permit can be lodged, the importer has to be registered. Singapore Customs requires declaring entities to have a Unique Entity Number (UEN) and to activate a Customs account. The importer can then appoint a declaring agent to apply for permits through TradeNet. The importer also has to maintain an Inter-Bank GIRO (IBG) account with Singapore Customs to pay duties, taxes and fees, and Customs notes that bank approval for the IBG usually takes three to four weeks (Singapore Customs, customs registration overview).
For a first-time importer, that lead time matters more than the freight rate. Ask in your first reply whether the importer has a UEN, an activated Customs account and an IBG in place, and say in the quote that the permit depends on it. Show your permit fee, what it covers, and whether the GST is debited from the importer's own IBG or paid by you as a disbursement.
GST on imports is 9%. IRAS's import guide gives the current rate as 9% from 1 January 2024 and says Singapore Customs administers the collection of GST on imported goods (IRAS, GST: Guide on Imports).
It's charged on more than the invoice value. Singapore Customs says GST is levied on the CIF value, which includes duty if the goods are dutiable and all costs incidental to the sale and delivery of the goods into Singapore (Singapore Customs). The IRAS guide illustrates it with a CIF value of S$12,000 plus S$3,600 duty, giving a taxable value of S$15,600 (IRAS). On an FOB quote, the freight and insurance you're quoting feed straight into the GST calculation, so say so.
Duty applies to a narrow set of goods. Singapore Customs lists intoxicating liquors, tobacco products, motor vehicles and petroleum products as dutiable, and other goods pay GST only (Singapore Customs). For most general cargo, your quote can say "no duty expected" and explain why. If the goods fall into a dutiable category, flag it before you price, because the permit and security requirements change.
For a GST-registered importer, import GST can usually be claimed as input tax, but IRAS says the input tax conditions include having an import permit in the importer's own name. Approved businesses can also use the Import GST Deferment Scheme to defer paying import GST until the GST return for the period is due, though customs and excise duties are still paid upfront (IRAS). Both are worth a line if you know the importer is registered.
Quote delivery from the terminal, CFS or airport to the consignee's address, with the postal code you priced, the vehicle type, the unloading time included, and whether the empty container return is in the price. If the site has loading restrictions or a booking system, ask before you quote rather than after.
1 x 20GP, FOB Shenzhen to Singapore, delivery to a warehouse in Jurong West, general cargo (not dutiable), importer GST registered with UEN, Customs account and IBG in place. Freight, local and delivery figures are example rates. The GST rate and basis are as published.
Ocean freight FOB Shenzhen - Singapore, 1 x 20GP ...... USD 650.00
Destination terminal handling (example) ............... SGD 220.00
Documentation / delivery order (example) .............. SGD 60.00
TradeNet import permit (example) ...................... SGD 45.00
Delivery to Jurong West, side-loader (example) ........ SGD 380.00
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Duty: none expected; goods are not in a dutiable category.
GST: 9% of CIF value (incl. freight and insurance) plus any
duty. Paid via the importer's IBG.
Permit is issued in the importer's name.
Possible extras, only if they arise: storage past free time,
customs inspection, permit amendment.
The structure is the same as an Australian import; the government lines and the registration steps differ. See what goes into a customs brokerage quote in Australia for the ABF and biosecurity side.
Laneworks drafts import quotes from your rate sheet, adds the GST basis and the permit line, and asks for the importer's registration details when they're missing, with the rate row behind every number. See a sample draft, or forward a real quote request to try@getlaneworks.com and a draft comes back in about two minutes.
Forward a quote requestDrafting these by hand? See Freight quote software for Singapore forwarders: forward a request and get the priced reply back in about two minutes.