For import of all goods (including controlled and non-controlled items) into Singapore, you are required to:
- Obtain an IN Permit through TradeNet® before goods are imported into Singapore, and
- Pay the duty and/or Goods and Services Tax (GST) due at the prevailing rate at the time of importation.
A. Import Under License Warehouse Scheme (LWS)
If you are importing dutiable goods such as liquors, tobacco, petrol and motor vehicles under the LWS, the duties and GST will be temporarily suspended when these goods are stored in a licensed premise. The duties and GST will be payable when the goods are later released from the licensed premises for local consumption.
B. Import Under Zero GST Warehouse Scheme (ZGS)
If you are importing non-dutiable goods under the ZGS, GST will be temporarily suspended when these goods are stored inside the licensed premises. The GST will be payable when the goods are later released from the ZGS warehouse for local consumption.
For more information on warehousing of goods, please click here.
For export of goods out of Singapore, you are required to:
- Obtain an OUT Permit through TradeNet® any time before export, prior to goods lodgement with sea port operators or air cargo ground handling agents, if your goods are exported by sea or air*, or
- Obtain an OUT Permit through TradeNet® before goods are exported out of Singapore by road and rail, or
- Obtain an OUT (Temporary Consignment) Permit through TradeNet® before exporting goods previously imported under the Temporary Import Scheme out of Singapore, or
- Obtain an OUT (Temporary Export/Re-imported Goods) Permit through TradeNet® before goods are exported under the Temporary Export Scheme
- Obtain an OUT (Approve Premises/Schemes) Permit through TradeNet® before goods are released from the LW and ZGS for export out of Singapore.
*Please refer to the AED website for more details on this revised requirement.
For transhipment of controlled items within the same Free Trade Zone (FTZ), please note the following requirement:
- Obtain a Transhipment (Through Transhipment Within Same FTZ) Permit through TradeNet® if the transhipment goods were previously brought into the FTZ from overseas for temporary storage, pending transhipment via the same FTZ.
For transhipment of goods from one FTZ to another, you are required to:
- Obtain a Transhipment (Through Transhipment with Inter-gateway Movement) Permit through TradeNet® if the transhipment goods were previously brought into the FTZ from overseas and subsequently transhipped via the second FTZ.
Only registered shipping agents, airline agents and freight forwarders / cargo agents can submit Transhipment Permit Applications if the shipments are covered by Through Bills of Lading or Through Air Waybills. After approval of the Transhipment Permit Applications by the TradeNet®, you will be required to send a copy of the Transhipment Permit to the our Permits Compliance Branch (PCB) together with the Through Ocean BL or Through MAWB or Through House BL or Through HAWB for checking.
For more information on import, export or transhipment procedures, please refer to the sections below as well:
Frequently Asked Questions
For FAQs on Import Procedures matters, click here.
For FAQs on Export Procedures matters, click here.
For FAQs on Transhipment Procedures matters, click here.
For Circulars on customs matters, click here.
For e-learning to the ‘Guide to Customs Procedures’, click here.