The importation of goods into Singapore, is subject to the payment of Goods & Services Tax (GST). Specifically, the importation of pets for commercial purpose is subject to the payment of GST. All importations of pets are regulated by the Animal and Veterinary Service (AVS) under the National Parks Board (NParks). The importer should abide by AVS's import licensing and pet quarantine requirements prior to the importation of pets for commercial purposes. Once the necessary AVS's import requirements have been fulfilled, the importer shall obtain the relevant Customs In-Payment (GST including Duty Exemption) or IPT (GST) permit to account for the import and GST. You may refer to the Customs procedures and requirements for importing pets for commercial purpose here.