Singapore Customs collects trade data for IE Singapore to compile and publish. The trade data is collected from the Import and Export Permits submitted by the traders or declarants through the TradeNet® System. Declarants are advised to make true and correct declarations when submitting the permit declarations to Customs for approval. Permits may be randomly selected to be returned to Singapore Customs for verification, togther with the supporting documents. Declarants are advised to read and comply with the conditions listed in the Customs Permits. Failure to comply with the permit conditions and furnishing false or incomplete information to Customs are offences under both the Customs Act and the Regulation of Imports and Exports Act.
Under the Regulation of Imports and Exports Regulations, permits are required for all consignments imported into, exported out of or transshiped in Singapore. A trader or declarant who applies for the permit must return the permit to the shipping agent or submit the cargo manifest declaration to the airline agent within 10 days of arrival and within 7 days of departure of the vessel/aircraft for manifest reconciliation.
Traders are advised to read carefully the conditions imposed on the Customs Permits for compliance. Declarants are also advised to make true and correct declarations when submitting declarations to Customs for approval. The law provides penalties for non-compliance of conditions and false, wrong or incorrect declarations.
Listed below are some of the common permit conditions that are imposed on the Customs permits under the various permit types.
- 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:
|ALL CONTROLLED, RESTRICTED AND PROHIBITED ARTICLES FOUND IN THE SHIPMENT MUST BE HANDED OVER TO COMPANY COMPLIANCE BRANCH AFTER UNSTUFFING OF CONTAINER.|
|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:
|PAYMENT OF CUSTOMS DUTY/GST MUST BE MADE AT THE AUTHORISED BANKS PRIOR TO THE REMOVAL OF GOODS FROM CUSTOMS CONTROL|
|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|
|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|
- 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:
|THE GOODS AND THIS PERMIT WITH INVOICES, BL/AWB, ETC MUST BE PRODUCED FOR CUSTOMS CLEARANCE/ ENDORSEMENT AT A FREE TRADE ZONE "IN" GATE|
THE GOODS AND THIS PERMIT WITH INVOICES, BL/AWB, ETC MUST BE PRODUCED FOR CUSTOMS CLEARANCE/ ENDORSEMENT AT WOODLANDS CHECKPOINT/TUAS CHECKPOINT
|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|
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
- 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:
|UPON REQUEST BY SINGAPORE CUSTOMS, THIS PERMIT MUST BE SUBMITTED TO PERMITS COMPLIANCE UNIT BY THE DATE REFLECTED IN THE REQUEST.|
|IF THE PERMIT IS NOT USED, IT MUST BE CANCELLED OR RE-VALIDATED NOT LATER THAN 24 HOURS OF ITS EXPIRY|
|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|
- 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.
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
VESSEL'S NAME/GODOWN NO. DESIGNATION & SIGNATURE
........... ......... .............................
DATE TIME FULL NAME IN BLOCK LETTERS
- 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:
|CIGARETTES WITH SINGAPORE HEALTH WARNING CLAUSE ARE NOT ALLOWED TO BE EXPORTED OR RE-EXPORTED FROM SINGAPORE.|
(A) YOU MUST ENSURE THAT EACH CIGARETTE RELEASED FROM CUSTOMS CONTROL FOR SALE OR CONSUMPTION IN SINGAPORE IS MARKED IN THE MANNER SET OUT IN REGULATION 17(2) OF THE CUSTOMS REGULATIONS (THE "STATED MARKING").
(B) IF YOU HAVE NOT PREVIOUSLY OBTAINED SINGAPORE CUSTOMS' APPROVAL OF THE STATED MARKING ON CIGARETTES THAT BELONG TO THE PRODUCT AND BRAND OF THE GOODS DECLARED IN THIS PERMIT, YOU MUST COMPLETE THE "APLICATION FOR APPROVAL OF CIGARETTE MARKING" FORM AT HTTP://WWW.CUSTOMS.GOV.SG AND SUBMIT IT TOGETHER WITH DUTY-PAID SAMPLES OF THE GOODS DECLARED IN THIS PERMIT (MINIMUM OF 5 STICKS FOR EACH PRODUCT AND EACH BRAND) DULY MARKED WITH THE STATED MARKING TO SINGAPORE CUSTOMS FOR APPROVAL.
- 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:
|YOU ARE REQUIRED TO PRODUCE THE RELEVANT ORIGINAL/COPY/TRIPLICATE|
CERTIFICATE OF ORIGIN AND/OR INVOICE/EXPORTER DECLARATION (IF APPLICABLE) FOR ENDORSEMENT AT THE CHECKPOINT OR SINGAPORE CUSTOMS AT #07-01 REVENUE HOUSE.
- 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)
Frequently Asked Questions
For FAQs on customs matters, click here.
For Circulars on customs matters, click here.
For e-learning to the ‘Guide to Customs Procedures’, click here.