UEN and Customs Account: what you need before your first import
Before any import permit can be applied for on your behalf, your business generally needs to exist as a registered Singapore entity with an activated Customs Account. This is the step people discover late, and it cannot be compressed once cargo is already moving.
At a glance
| UEN issued by | ACRA and other Singapore registration agencies, on entity registration |
|---|---|
| Customs Account activated with | Singapore Customs |
| Typical payment arrangement | Through a Declaring Agent, or an Inter-Bank GIRO with Singapore Customs |
| Realistic lead time | Plan weeks, not days, if starting from scratch |
What a UEN is and where it comes from
The Unique Entity Number is the single identification number a registered entity in Singapore uses across government. You do not apply for a UEN as a standalone thing — it is issued when the entity is registered, most commonly with ACRA for a company or business. If you are an overseas business importing into Singapore, this is the point at which the question "do we need a Singapore entity?" becomes real, and the answer depends on your model.
Activating a Customs Account
Having a UEN is not the same as being able to import. The entity also needs an activated Customs Account with Singapore Customs, which links the UEN to trade activity and is what makes the entity a recognisable party on a declaration. Activation involves nominating who within the business can act, and confirming the arrangement for paying duty and GST.
Arranging payment for duties and GST
Duties and GST have to be paid when the permit is taken up. There are two common routes:
- Through your Declaring Agent, who pays on your behalf and bills you. This is the usual arrangement for businesses importing occasionally.
- Via an Inter-Bank GIRO arrangement with Singapore Customs, deducting directly from your account. More common for businesses importing regularly.
- Certain GST schemes — for example those available to qualifying businesses — change when GST is accounted for rather than whether it applies. Whether you qualify is a question for IRAS or your tax adviser.
The sequence, and why order matters
The order is: register the entity and obtain a UEN, activate the Customs Account, arrange payment, appoint a Declaring Agent, then apply for permits per shipment. Each step depends on the one before, and none of them can be done retrospectively for a shipment that has already arrived. If you are importing for the first time and the goods have a fixed arrival date, start this sequence before you place the purchase order — not after.
If you are an overseas business
Overseas businesses selling into Singapore have choices about who acts as the importer of record. It can be your Singapore entity if you have one, your customer, or in some arrangements a third party. Each has different consequences for who bears the GST, who carries the declaration responsibility, and what happens if something is queried. It is worth deciding deliberately rather than defaulting to whatever the freight forwarder assumes.
Official sources
Requirements, rates, and thresholds change. These are the authorities that set them — check the current position with them before acting on anything here.
Last reviewed August 2026. This page explains how the process generally works; it is not advice on your specific shipment, and it does not replace guidance from Singapore Customs, the relevant Competent Authority, or a licensed Declaring Agent.
Questions we get asked about this
Do I need a Singapore company to import into Singapore?
The importer of record generally needs to be an entity with a UEN and an activated Customs Account. That does not always have to be you — in some arrangements the buyer or a third party acts as importer. But someone with Singapore standing has to be on the declaration.
How long does this take to set up?
Entity registration itself can be quick. Activating the Customs Account and arranging payment adds time, and appointing an agent adds more. Treat the whole sequence as weeks rather than days, particularly if anything about your business structure is unusual.
Can my Declaring Agent handle all of this for me?
An agent can file declarations and often pay duties and GST on your behalf, but they cannot register your entity or activate your Customs Account for you. Those are things the business itself must do.
More in Singapore import guides
What is TradeNet
Singapore's single-window system for trade declarations, and the front door to every import permit.
Declaring Agents
Who files your declaration, what they are responsible for, and what stays with you.
Controlled goods
Which agency regulates what, and how to find out whether your goods are affected.
Temporary import
Bringing goods in for a fixed purpose and taking them out again, without paying as though they stayed.
ATA Carnet
The international passport for goods that are only visiting — how it works and how it goes wrong.
Dangerous goods
The classes, the paperwork, and the everyday items people do not realise are regulated.
Related pages
What is TradeNet
Singapore's single-window system for trade declarations, and the front door to every import permit.
Declaring Agents
Who files your declaration, what they are responsible for, and what stays with you.
GST on imports
What import GST is charged on, how it is calculated, and what changes the timing.
TradeNet permit guidance
Plain-language guidance on the TradeNet permit process — what a UEN and Customs Account are for, and how a Declaring Agent fits in.
Customs and import coordination
Help understanding what a shipment needs before it clears — permits, declarations, and the information a Declaring Agent will ask for.
Have a shipment that fits this?
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