Customs Regulatory Updates – Asia Pacific

Important customs regulations changes in Asia Pacific

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2023

The Inland Revenue Authority of Singapore has a new requirement for online platforms (also known as overseas vendors) that sell:

  • Low value goods (an item valued up to SGD 400) to Singapore with sales exceeding SGD 100,000 per year
  • And global sales revenue exceeding SGD 1 million per year

What you need to know

Online platforms that meet the criteria must:

  • Apply for a Singapore Overseas Vendor Goods and Services Tax (GST) registration number
  • Collect GST on the sale of each item valued up to SGD 400 at the time of customer purchase
  • Include the information when preparing a shipment with DHL and also on the Commercial Invoice: 
    • The Singapore GST registration number
    • Indication that GST collection was completed at the time of purchase for each item

Inland Revenue Authority of Singapore   

For: Shippers, Receivers
Shipping: Packages
Effective: July 1, 2022

What you need to know

Taiwan customs authorities require shipment pre-clearance authentication for shipments into Taiwan (Business-to-Consumer and Consumer-to-Consumer shipments) via the Taiwan Real-Name Authentication (EZWay) application.

  • Receivers must download the EZWay application and register their mobile phone number
  • Receivers must provide pre-clearance authentication for every shipment

When creating shipments with DHL

  • Shippers must provide the Taiwan receiver's mobile phone number and email address
  • DHL will notify Taiwan's receivers to authenticate the shipment

Taiwan Customs Administration Ministry of Finance  

For: Shippers, Receivers
Shipping: Packages
Effective: Exports January 1, 2022, Imports To Be Determined

What you need to know
  • China customs authorities introduce changes for Category C (Informal) shipments
  • Those are shipments with goods value up to CNY 5,000 which are not covered by other customs categories (A, B, D) as per China definition
  • Business-to-Business (B2B) and export Business-to-Consumer (B2C) Category C shipments will require up to twelve additional line item Commercial Invoice data elements depending on the type of commodities (Harmonized System code) being shipped during the export and import declaration (from/to China)
  • Data elements vary depending of the Harmonized System Code, and may include, but are not limited to:
    • Commodity Name
    • Harmonized System (HS) code
    • Brand Name
    • Model
    • Material
    • Usage
  • In addition, Business-to-Business (B2B) and export Business-to-Consumer (B2C) shipments will require USCI (Unified Social Credit Identifier) code of the:
    • Chinese Shipper (of shippers from China that export to rest of world) or
    • Chinese Receiver (of receivers in China importing from rest of world)

View China Customs HS Codes  

For: Shippers, Receivers
Shipping: Packages
Effective: August 1, 2021

Indonesian customs authorities require a Tax ID number for all international shipments (imports to Indonesia and exports from Indonesia).

What you need to know

  • Businesses must provide Indonesian Tax ID Number (NPWP - Nomor Pokok Wajib Pajak)
  • Non-business must provide one of the following identification numbers:
    • Indonesian Tax ID Number (NPWP) (preferred option)
    • Indonesian ID Number (NIK - Nomor Induk Kependudukan) for Indonesian Nationals
    • Passport Number, only for Foreigners

Before creating a shipment with DHL

  • It's helpful to obtain the Indonesian identification number and include with the shipment details

Indonesia Customs  

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