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Customs Guide for Travellers
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Information For Masthead

Exporters

Overview


Export Requirements

Temporary Exportation of Goods



Overview

The export of goods from Singapore is regulated under the Customs Act and the Regulation of Imports and Exports Act as well as their relevant subsidiary legislations.

Generally, all goods (controlled or non-controlled) exported from Singapore are not subjected to GST and/or duty payment.

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Export Requirements

The exporter is required to take up the appropriate export permit for the export of goods from Singapore regardless of whether or not the goods are controlled or non-controlled.

Generally, the exporter will be the party that issues the commercial invoice to his overseas customer and is required to declare the FOB value of the goods in the export permit application.

An outward permit is required to cover the following movements: 
    a. removal of dutiable goods from a licensed warehouse for export; 
    b. removal of non-dutiable goods from a Zero-GST warehouse, and goods under the
        Major Exporter Scheme for export; 
    c. removal of goods for re-export which have been earlier imported temporarily
        under the Temporary Import Scheme; and
    d. temporary export of goods abroad which are intended to be re-imported.

In particular a strategic goods TradeNet® permit (prefixed "XO")  is required to be obtained for the export of goods controlled under the Strategic Goods (Control) Act. Please click here to view the list of such controlled strategic goods and technology.

Generally, controlled goods mean any goods for which a permit, licence or any form of approval is required by a Competent Authority under any written laws in Singapore.

Please click here to view the list of controlled export items.

For highlights on the Competent Authorities’ (CA) procedures and controls, please click here.

Trade prohibitions are imposed on certain goods that cannot be exported to countries sanctioned by the United Nations Security Council (UNSC). You are advised to refer to the relevant UNSC Resolutions to determine if your goods may be exported to such sanctioned countries. A complete listing of the UNSC Sanctions can be found here.

For more detailed information, please click here to refer to our export procedures and click here for the export permit and documentation information.

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Temporary Exportation of Goods

Goods that are temporarily exported are subjected to the following conditions:
    a. at the time of export, the goods were intended to be re-imported; 
    b. an appropriate permit is taken up to cover the temporary export 
    c. the ownership of the goods was not transferred to a person outside Singapore at
        the time of exportation or during the time while the goods were abroad.

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Frequently Asked Questions

For FAQs on customs matters, click here.


Customs Circulars

For Circulars on customs matters, click here.


E-Learning Courseware

For e-learning course on ‘Guide to Customs Procedures’, click here.


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Last reviewed on 15 April 2014
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