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
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
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
