Singapore low value goods threshold

This example shows physical goods being shipped into Singapore. This example uses theModeOfTransport parameter to determine if the goods being shipped are below the de minimis threshold for Singapore. When setting this parameter to apply the de minimis threshold, the only acceptable values areair andpost. Specifying a value other thanair orpost or leaving this blank will result in AvaTax not applying the de minimis threshold.

The response indicates that the shipment does not meet the Singapore VAT de minimis threshold, which is 400 SGD.

Assumptions

In this example:

The document type is a Sales order.
TheshipFrom address is Pakistan.
The shipTo address is Singapore.
TheModeOfTransport isair.

Example request

{
  "lines":[
    {
      "RequestId":2,
      "number":"1",
      "quantity":"1",
      "amount":"100",
      "taxCode":"P0000000",
      "itemCode":"P001",
      "description":"Singapore - low value goods threshold",
      "parameters":[
        {
          "name":"ModeOfTransport",
          "value":"air",
          "unit":""
        }
      ],
      "marketplaceLiabilityTypes":[
        {
          "label":"Seller",
          "value":"Seller",
          "id":"892719737-Seller",
          "tagId":"892719737-Seller-tag"
        },
        {
          "label":"Marketplace",
          "value":"Marketplace",
          "id":"892719737-Marketplace",
          "tagId":"892719737-Marketplace-tag"
        }
      ],
      "merchantSellerIdentifier":"",
      "marketplaceLiabilityType":"Seller"
    }
  ],
  "type":"SalesOrder",
  "date":"2022-11-28",
  "customerCode":"121",
  "companyCode":"USECASESLTD",
  "isSellerImporterOfRecord":true,
  "addresses": {
    "shipFrom": {
      "line1": "",
      "city": "",
      "region": "",
      "country": "PK",
      "postalCode": ""
    },
    "shipTo": {
      "line1": "",
      "city": "",
      "region": "",
      "country": "SG",
      "postalCode": ""
    }
  }
}

Example response

{
  "id": 0,
  "code": "91131b56-4a4a-4d0d-bfdc-acc9bec282be",
  "companyId": 7837701,
  "date": "2022-11-28",
  "paymentDate": "2022-11-28",
  "status": "Temporary",
  "type": "SalesOrder",
  "batchCode": "",
  "currencyCode": "USD",
  "exchangeRateCurrencyCode": "USD",
  "customerUsageType": "",
  "entityUseCode": "",
  "customerVendorCode": "121",
  "customerCode": "121",
  "exemptNo": "",
  "reconciled": false,
  "locationCode": "",
  "reportingLocationCode": "",
  "purchaseOrderNo": "",
  "referenceCode": "",
  "salespersonCode": "",
  "totalAmount": 100,
  "totalExempt": 100,
  "totalDiscount": 0,
  "totalTax": 0,
  "totalTaxable": 0,
  "totalTaxCalculated": 0,
  "adjustmentReason": "NotAdjusted",
  "locked": false,
  "version": 1,
  "exchangeRateEffectiveDate": "2022-11-28",
  "exchangeRate": 1,
  "isSellerImporterOfRecord": true,
  "modifiedDate": "2022-11-29T17:53:04.4673226Z",
  "modifiedUserId": 6507595,
  "taxDate": "2022-11-28",
  "lines": [
    {
      "id": 0,
      "transactionId": 0,
      "lineNumber": "1",
      "customerUsageType": "",
      "entityUseCode": "",
      "description": "Singapore - low value goods threshold",
      "discountAmount": 0,
      "exemptAmount": 100,
      "exemptCertId": 0,
      "exemptNo": "",
      "isItemTaxable": false,
      "itemCode": "P001",
      "lineAmount": 100,
      "quantity": 1,
      "ref1": "",
      "ref2": "",
      "reportingDate": "2022-11-28",
      "tax": 0,
      "taxableAmount": 0,
      "taxCalculated": 0,
      "taxCode": "P0000000",
      "taxCodeId": 8087,
      "taxDate": "2022-11-28",
      "taxIncluded": false,
      "merchantSellerIdentifier": "",
      "details": [
        {
          "id": 0,
          "transactionLineId": 0,
          "transactionId": 0,
          "country": "SG",
          "region": "SG",
          "exemptAmount": 0,
          "jurisCode": "SG",
          "jurisName": "SINGAPORE",
          "stateAssignedNo": "",
          "jurisType": "CNT",
          "jurisdictionType": "Country",
          "nonTaxableAmount": 0,
          "rate": 0,
          "tax": 0,
          "taxableAmount": 0,
          "taxType": "Output",
          "taxSubTypeId": "O",
          "taxName": "SG VAT",
          "taxAuthorityTypeId": 45,
          "taxCalculated": 0,
          "rateType": "Zero",
          "rateTypeCode": "Z",
          "unitOfBasis": "PerCurrencyUnit",
          "isNonPassThru": false,
          "isFee": false,
          "reportingTaxableUnits": 0,
          "reportingNonTaxableUnits": 0,
          "reportingExemptUnits": 0,
          "reportingTax": 0,
          "reportingTaxCalculated": 0,
          "liabilityType": "Seller"
        }
      ],
      "nonPassthroughDetails": [],
      "parameters": [
        {
          "name": "ModeOfTransport",
          "value": "air",
          "unit": ""
        }
      ],
      "hsCode": "",
      "costInsuranceFreight": 0,
      "vatCode": "SGSL000C",
      "vatNumberTypeId": 0
    }
  ],
  "addresses": [
    {
      "id": 0,
      "transactionId": 0,
      "boundaryLevel": "Zip5",
      "line1": "",
      "line2": "",
      "line3": "",
      "city": "",
      "region": "",
      "postalCode": "",
      "country": "SG",
      "taxRegionId": 205108,
      "latitude": "",
      "longitude": ""
    },
    {
      "id": 0,
      "transactionId": 0,
      "boundaryLevel": "Zip5",
      "line1": "",
      "line2": "",
      "line3": "",
      "city": "",
      "region": "",
      "postalCode": "",
      "country": "PK",
      "taxRegionId": 205231,
      "latitude": "",
      "longitude": ""
    }
  ],
  "summary": [
    {
      "country": "SG",
      "region": "SG",
      "jurisType": "Country",
      "jurisCode": "SG",
      "jurisName": "SINGAPORE",
      "taxAuthorityType": 45,
      "stateAssignedNo": "",
      "taxType": "Output",
      "taxSubType": "O",
      "taxName": "SG VAT",
      "rateType": "Zero",
      "taxable": 0,
      "rate": 0,
      "tax": 0,
      "taxCalculated": 0,
      "nonTaxable": 0,
      "exemption": 0
    }
  ],
  "messages": [
    {
      "summary": "MissingHSCodeWarning",
      "details": "No HSCode provided. Import Duty could not be calculated.",
      "refersTo": "LineNo : 1",
      "severity": "Success",
      "source": "Avalara.AvaTax.TaxEngine"
    },
    {
      "summary": "Shipment does not meet SG VAT de minimis threshold (VATTaxableAmount > 400 OR DutyDeminimisBasis >= 20 OR (VATTaxableAmount <= 400 AND DutyDeminimisBasis < 20 AND (ModeOfTransport IS NULL OR ModeOfTransport NOT IN ('air','post')))). Therefore, VAT does not apply.",
      "details": "",
      "refersTo": "VAT",
      "severity": "Success",
      "source": "Avalara.AvaTax.TaxEngine"
    }
  ]
}