Customs Regulatory Updates – Asia Pacific
Important customs regulations changes in Asia Pacific
|
Singapore – Imports
Goods and Services Tax (GST) Collection of Low Value Goods by Overseas Vendors |
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
|
Taiwan – Imports
Shipment Pre-Clearance Authentication |
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
|
Macao SAR, China – Imports
Goods Requiring Import License |
For: Shippers, Receivers
Shipping: Packages
Effective: February 25, 2022
What you need to know
- Customs authorities require an import license for these controlled goods:
- Alcoholic beverage strength over 29% by volume
- Tobacco
- Pharmaceuticals
- Vitamins
- Supplements (powder, capsule, tablet)
- Injection related products
- Product packets and retail containers must bear a health warning with tar and nicotine yields in the prescribed form and manner
- Electronic Cigarette Device, Capsule, Pods are not allowed
- Shipments with controlled goods without the required license
- May not be possible to return to origin
- May be destroyed
Prior to shipment arrival in Macao
Shipper Must
- Liaise with the Receiver to ensure required import license is in place prior to shipment arrival in Macao
Receiver Must
- Provide a copy of the import license to DHL Macao for file Import Application
- Obtain Macao Product Classification Certificate and provide a copy to DHL Macao
- Submit documents with DHL waybill number in the email subject to DHL Macao at modtec@dhl.com
|
China – Exports, Imports
Category C Shipment Detail Requirements |
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)
|
Indonesia – Exports, Imports
Indonesian Tax ID Number Required for All Shipments |
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
