Statute Details
- Title: Regulation of Imports and Exports (Data Sharing) Regulations 2019
- Act Code: RIEA1995-S827-2019
- Type: Subsidiary legislation (SL)
- Authorising Act: Regulation of Imports and Exports Act (Cap. 272A)
- Enacting formula (power source): Powers conferred by section 3(2) of the Regulation of Imports and Exports Act
- Commencement: 1 January 2020
- Current version status: Current version as at 27 Mar 2026
- Key provisions:
- Section 1: Citation and commencement
- Section 2: Definitions
- Section 3: Disclosure to Comptroller of Goods and Services Tax
- Section 4: Disclosure to Comptroller of Income Tax
- Section 5: Disclosure to authorised CDSA officer
- Notable amendments (from timeline):
- S 742/2020 (w.e.f. 04/09/2020)
- S 580/2023 (w.e.f. 31/08/2023 and 31/12/2021)
- S 1063/2024 (w.e.f. 01/01/2025)
What Is This Legislation About?
The Regulation of Imports and Exports (Data Sharing) Regulations 2019 (“Data Sharing Regulations”) is a Singapore subsidiary law that enables certain government authorities to share specific information gathered in the import/export regulatory process with tax and anti-crime enforcement bodies. In practical terms, it creates a legally authorised pathway for export permit information and related documents to be disclosed to the Inland Revenue Authority of Singapore (IRAS) for tax enforcement, and to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) regime for serious offence and drug dealing investigations and prosecutions.
The regulations sit alongside the broader import/export control framework under the Regulation of Imports and Exports Act (Cap. 272A) and the Regulation of Imports and Exports Regulations (Rg 1). The key concept is that “export permit information” (information provided to obtain an export permit) can be shared beyond the trade regulatory authority, but only for defined enforcement purposes and to defined recipients.
From a compliance and litigation perspective, the regulations are best understood as a targeted information-sharing instrument. They do not broadly permit disclosure for any purpose; rather, they tie disclosure to specific statutory offences and enforcement functions under the Goods and Services Tax Act 1993, the Income Tax Act 1947, and (for certain amendments) the Multinational Enterprise (Minimum Tax) Act 2024, as well as to serious offence and drug dealing matters under the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 (“CDSA Act”).
What Are the Key Provisions?
Section 1 (Citation and commencement) provides that the Data Sharing Regulations are cited as the Regulation of Imports and Exports (Data Sharing) Regulations 2019 and come into operation on 1 January 2020. This matters for practitioners assessing whether a disclosure occurred within the legal timeframe and whether later amendments expand or narrow the scope of permissible sharing.
Section 2 (Definitions) defines two crucial terms. First, “export permit information” is defined as any particulars, information or document provided for the purpose of obtaining a permit under regulation 4 of the Regulation of Imports and Exports Regulations (Rg 1) to export goods out of Singapore. This definition is important because it frames the dataset that can be disclosed: it is not limited to the permit itself, but includes the particulars and documents submitted to obtain the permit.
Second, “IRAS” is defined as the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992. While this is a straightforward definitional provision, it becomes operational in Sections 3 and 4 where “investigation officer” roles are referenced.
Section 3 (Disclosure to Comptroller of Goods and Services Tax) authorises disclosure of export permit information to the Comptroller of Goods and Services Tax for specified purposes. The disclosure may be made by the Director-General or an authorised officer for the purposes of section 31(1)(f), (g) and (h) of the Regulation of Imports and Exports Act.
Under Section 3(1), disclosure is permitted for two broad categories of purpose:
- Prosecution and investigation: disclosure may support prosecuting an offence, or enabling the Comptroller or an investigation officer to investigate a suspected offence, under specified provisions of the Goods and Services Tax Act 1993 (including sections 46, 59, 61, 62, 63, 64) and under regulation 108 of the Goods and Services Tax (General) Regulations (Rg 1).
- Enforcement: disclosure may enable the Comptroller to enforce specified GST provisions, including sections 45, 46, 48 of the Goods and Services Tax Act and regulation 108 of the GST (General) Regulations.
Section 3(2) clarifies who counts as the Comptroller (including Deputy Comptroller and Assistant Comptroller) and who counts as an “investigation officer” (an IRAS officer charged with investigation duties for GST offences). For practitioners, this matters when assessing whether disclosure was made to the correct office-holder and whether the recipient’s role aligns with the statutory definition.
Section 4 (Disclosure to Comptroller of Income Tax) follows a similar structure but targets income tax enforcement. Again, disclosure of export permit information may be made by the Director-General or an authorised officer for the purposes of section 31(1)(f), (g) and (h) of the Regulation of Imports and Exports Act.
Section 4(1) permits disclosure for:
- Prosecution and investigation: offences under the Income Tax Act 1947 (including sections 94, 94A, 95), and also under section 96 or 96A with an important limitation: the offence must not involve obtaining, or assisting another person to obtain, a PIC bonus or a higher amount of PIC bonus. This carve-out is a significant compliance point for cases involving tax incentives.
- Additional offences (minimum tax regime): offences under sections 64, 68 or 69 of the Multinational Enterprise (Minimum Tax) Act 2024 (inserted by amendment effective 1 January 2025).
- Enforcement: enabling the Comptroller to enforce sections 72, 73, 74 or 74A of the Income Tax Act 1947.
Section 4(2) defines “Comptroller of Income Tax” (including Deputy/Assistant Comptroller), “investigation officer” (an IRAS officer authorised under section 4(1) of the Income Tax Act to investigate offences), and “PIC bonus” (a payment under section 37H of the Income Tax Act 1947). The PIC bonus definition and the limitation on section 96/96A offences are particularly relevant for practitioners advising on whether a disclosure could be challenged as ultra vires or beyond the statutory purpose.
Section 5 (Disclosure to authorised CDSA officer) expands the sharing regime beyond tax authorities. It authorises disclosure of either (i) particulars, information or documents furnished for the purposes of the Act or regulations made under the Act, to an authorised CDSA officer, for the purpose of prosecuting a serious offence or drug dealing offence, or enabling the officer to investigate a suspected offence of that nature.
Section 5(1) is notable because it uses broader source material than “export permit information.” It allows disclosure of “any particulars, information or document furnished for the purposes of the Act or any regulations made under the Act,” which could include information beyond export permit applications, depending on what was furnished under the Act/regulations.
Section 5(2) defines:
- “authorised CDSA officer” as an individual who is an authorised officer under section 2(1) of the CDSA Act.
- “drug dealing offence” and “serious offence” by reference to schedules to the CDSA Act, as in force on 4 September 2020, and includes in each category not only the principal offences but also conspiracy, inciting, attempting, and aiding/abetting/counselling/procuring the relevant offences.
These definitions are legally significant because they determine whether the disclosure is permissible in a given investigation. If the suspected offence does not fall within the defined categories (as at the specified date), the disclosure may be vulnerable to challenge on statutory authority grounds.
How Is This Legislation Structured?
The Data Sharing Regulations are structured as a short instrument with five sections. Section 1 deals with citation and commencement. Section 2 provides definitions that anchor the scope of information and key entities. Sections 3 and 4 create two parallel disclosure regimes: one for GST enforcement and one for income tax enforcement. Section 5 creates a third regime for disclosure to authorised CDSA officers for serious offence and drug dealing matters. The brevity of the text is deliberate: it functions as a “permissioning” mechanism, relying on the parent Act (and cross-referenced tax/anti-crime statutes) to supply the substantive enforcement framework.
Who Does This Legislation Apply To?
In terms of direct applicability, the regulations govern the conduct of the Director-General and authorised officers who hold or receive information under the import/export regulatory regime. The disclosure permissions are not directed at private parties; rather, they authorise government-to-government information sharing for defined enforcement purposes.
However, the practical impact is on exporters and applicants who provide export permit information. Because the regulations define export permit information broadly as particulars, information, or documents provided to obtain an export permit, exporters should assume that their submitted information may be disclosed to IRAS (GST and income tax functions) and, in appropriate circumstances, to authorised CDSA officers. The scope is still bounded by the statutory purposes and offence categories described in Sections 3 to 5.
Why Is This Legislation Important?
For practitioners, the Data Sharing Regulations are important because they provide the legal basis for cross-agency disclosure that would otherwise raise confidentiality and administrative law concerns. In enforcement contexts, the ability to obtain export permit information can materially affect the evidential picture for tax prosecutions, investigations, and enforcement actions—particularly where export-related documentation intersects with tax liabilities, incentive claims, or compliance with tax regimes.
From a risk management standpoint, the regulations highlight that information submitted for trade licensing/export permits is not “contained” within the trade regulatory sphere. Instead, it may be repurposed for tax enforcement and serious offence/drug dealing investigations. This has implications for how exporters structure internal compliance, how they maintain records supporting permit applications, and how they respond to requests or notices arising from downstream investigations.
Finally, the amendments reflected in the timeline underscore that the disclosure regime evolves with Singapore’s tax and enforcement landscape. The inclusion of provisions under the Multinational Enterprise (Minimum Tax) Act 2024 (effective 1 January 2025) expands the potential tax enforcement use-cases. The PIC bonus carve-out in Section 4(1)(a)(ii) signals that the legislature considered incentive-related offences and imposed a targeted limitation. Practitioners should therefore treat the regulations as a living framework and verify the applicable version and amendment effective dates when assessing disclosure legality.
Related Legislation
- Regulation of Imports and Exports Act (Cap. 272A) — authorising framework and cross-referenced section 31(1)(f), (g), (h)
- Regulation of Imports and Exports Regulations (Rg 1) — including regulation 4 (export permit application) and related permit processes
- Goods and Services Tax Act 1993 — sections referenced in Section 3
- Goods and Services Tax (General) Regulations (Rg 1) — regulation 108 referenced in Section 3
- Income Tax Act 1947 — sections referenced in Section 4
- Multinational Enterprise (Minimum Tax) Act 2024 — sections referenced in Section 4 (as amended)
- Inland Revenue Authority of Singapore Act 1992 — IRAS establishment and institutional context
- Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 — CDSA officer definitions and offence schedules referenced in Section 5
Source Documents
This article provides an overview of the Regulation of Imports and Exports (Data Sharing) Regulations 2019 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.