1. Payment Conditions
   
   For imports of used personal and household effects under a GST Relief Certificate, the following conditions have to be complied with if there are controlled, restricted, prohibited articles or dutiable items found in the shipment:
   
   

   E5 ALL CONTROLLED, RESTRICTED AND PROHIBITED ARTICLES FOUND IN THE SHIPMENT MUST BE HANDED OVER TO COMPANY COMPLIANCE BRANCH AFTER UNSTUFFING OF CONTAINER. G5 DUTY AND GST ON LIQUORS AND TOBACCO CAN BE PAID AT ANY CHECKPOINT DURING THE TIME OF CLEARANCE FOR CONVENTIONAL CARGO OR AT COMPANY COMPLIANCE BRANCH AFTER SUPERVISION OF UNSTUFFING OF CONTAINER

   
   Importers or the declaring agent are reminded to comply with the following conditions in respect of permits taken out which involve payment of customs duty or GST:
   
   

   G1 PAYMENT OF CUSTOMS DUTY/GST MUST BE MADE AT THE AUTHORISED BANKS PRIOR TO THE REMOVAL OF GOODS FROM CUSTOMS CONTROL GF SUCCESSFUL GIRO DEDUCTION OF THE AMOUNT TO BE PAID FROM THE IMPORTER'S ACCOUNT. IMPORTER MUST HAVE ENOUGH FUNDS IN BANK ACCOUNT TO MEET PAYMENT BEFORE INSTRUCTING DECLARING AGENT TO MAKE THIS DECLARATION GX THE DUTY/GST MUST BE PAID SHOULD THE GIRO DEDUCTION FAIL. CUSTOMS MAY INVOKE THE IMPORTER/DECLARANT'S BG FOR RECOVERY OF THE DUTY/GST. A PENALTY CHARGE MAY BE IMPOSED BY CUSTOMS FOR AN UNSUCCESSFUL GIRO DEDUCTION

   
   
2. Cargo movement
   
   For goods that require customs clearance and endorsement as well as supervision by customs officers, some of the conditions imposed on the permits are:
   
   

   A1 THE GOODS AND THIS PERMIT WITH INVOICES, BL/AWB, ETC MUST BE PRODUCED FOR CUSTOMS CLEARANCE/ ENDORSEMENT AT A FREE TRADE ZONE "IN" GATE H1 THE GOODS AND THIS PERMIT WITH INVOICES, BL/AWB, ETC MUST BE PRODUCED FOR CUSTOMS CLEARANCE/ ENDORSEMENT AT WOODLANDS CHECKPOINT/TUAS CHECKPOINT AX GOODS RELEASED FROM THE 1ST CUSTOMS CHECKPOINT MUST BE PRODUCED AT THE 2ND CHECKPOINT WITHIN 24 HOURS. OTHERWISE, THEY MUST BE STORED AT A PLACE APPROVED BY A PROPER OFFICER OF CUSTOMS A9 THE GOODS MUST BE PRODUCED TO THE CHECKPOINT IN A BONDED TRUCK/CONTAINER FOR SEALING. THE TRUCK/CONTAINER MUST BE ABLE TO BE SECURED TO THE SATISFACTION OF THE PROPER OFFICER OF CUSTOMS

   
   
3. Return of permits or/and supporting documents
   
   Certain permits are required to be returned to Customs. Sometimes, Singapore Customs requires the supporting documents such as invoices and bill of lading to be submitted.
   
   Examples of such conditions are:
   
   

   A5 THIS PERMIT MUST BE RETURNED TO PERMITS COMPLIANCE UNIT, CUSTOMS HQ WITHIN 4 WORKING DAYS AFTER IT HAS BEEN USED. A COPY OF MARITIME PORT AUTHORITY'S PORT CLEARANCE MUST BE FURNISHED FOR EXPORT VIA LOYANG OFFSHORE BASE A6 IF THE PERMIT IS NOT USED, IT MUST BE CANCELLED OR RE-VALIDATED NOT LATER THAN 24 HOURS OF ITS EXPIRY KS AN OFFICIAL RECEIPT ISSUED BY THE PLACE OF DESTRUCTION MUST BE SUBMITTED TOGETHER WITH THIS PERMIT TO PERMITS COMPLIANCE BRANCH UNIT WITHIN 4 WORKING DAYS AFTER IT HAS BEEN USED

   
   
4. Acknowledgement of receipt
   
   Acknowledgement of receipt is required for certain types of permits such as customs outward permit for dutiable liquors/tobacco exported or exemption permit for dutiable items granted exemption.
   
   

   A4 THE FOLLOWING ACKNOWLEDGEMENT MUST BE OBTAINED FROM THE MASTER/CAPTAIN OF VESSEL, MALAYAN RAILWAY (KTM), STOREKEEPER: --- I CERTIFY THAT I HAVE TO-DAY RECEIVED ........ PACKAGES/CONTAINERS OF GOODS AS DECLARED

   
   
5. Marking requirements
   
   Marking requirements are imposed as permit conditions for permits covering liquors or tobacco, for example in respect of exports of popular brands of cigarettes or liquors to 9 designated countries, etc. Examples of permit conditions on marking requirements are:
   
   

   AK CIGARETTES WITH SINGAPORE HEALTH WARNING CLAUSE ARE NOT ALLOWED TO BE EXPORTED OR RE-EXPORTED FROM SINGAPORE. G2 YOU ARE REQUIRED BY SMOKING REGULATIONS TO ENSURE THAT EVERY BOX, TIN, PACKET OF TOBACCO PRODUCTS MUST BE CLEARLY AND CONSPICUOUSLY PRINTED IN A PROMINENT POSITION A HEALTH WARNING IN THE ENGLISH LANGUAGE.

   
   
6. Preferential duty rate conditions
   
   For companies claiming preferential duty rate on their dutiable imports, they are to comply with the permit conditions imposed on the Customs permit. An example of preferential duty rate condition is: 
   
   

   R3 IF YOU INTEND TO CLAIM FOR PREF RATE, PLEASE PRODUCE A VALID CO FOR ENDORSEMENT AT #07-01 REVENUE HSE (IF APPLICABLE).

• Wrong conversion of currency or use of wrong exchange rate
• The exclusion of insurance and freight charges in the calculation of GST payable
• Data entry error in omission of zeros or numerals when making a declaration on the value into the TradeNet® system by the declarant
• The unit price is taken as total price in declarations
• The weight is mistaken as invoice value
• Mistaking the sub-total as total invoice value
• Omission of advance payment or deposit
• Omission of value of goods supplied free-of-charge
• Omission of repair cost, processing fee, cost of goods and raw materials for returned cargo
• Failure to produce goods at Customs IN/OUT gates & Customs stations & obtain Customs endorsements
• Failure to bond goods at licensed premises on the same day of removal from PSA
• Failure to obtain Customs supervision for stuffing/unstuffing of containers
• Checklists of Common Technical Errors (PDF 27kb)

• In-Non-Payment
  • approval date + 9 working days
  • for declaration type (BKT): approval date until the end of the calendar month (based on the arrival date month)  
• In-Payment
  • approval date + 9 working days
  • approval date + 2 working days if items are dutiable and released from Customs licensed premises
• OUT
  • approval date + 9 working days
  • for dutiable items released from licensed premises: approval date + 2 working days
• Transshipment/Removal
  • approval date + 9 working days
  • for declaration type REM: approval date + 2 working days
  • for declaration type TTI/TTF: approval date + 21 working days

Note:

• OUT permits covering the movement of dutiable seastores are valid from approval date + 1 working day
• If the goods are not removed within the stipulated period, the validity of the permit may be extended. The application for the extension of validity period should be submitted electronically before the expiry of the permit.

1. It has been utilised to clear cargo;
2. It has expired for more than 1 day;
3. It is an In-Payment permit; 
4. It has been returned to Customs Manifests Unit;
5. It is an OUT permit declared together with a Certificate of Origin (CO). 

• Failure to return endorsed copy of Customs permit within stipulated time. (Late return of permit)
• Failure to return endorsed copy of Customs permit. (Non return of permit)