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Types of Declaration

Customs permits are not required for the following types of importation:
  • Intoxicating liquors not exceeding ten litres and tobacco not exceeding 0.4 kilogrammes in the possession or baggage of any person arriving in Singapore.
  • Petroleum carried in the supply tank or in a spare container of not more than ten litres capacity of a motor vehicle or in the fuel supply tanks of an aircraft for its propulsion.
  • Dutiable goods imported by post unless so required by Customs.
  • Dutiable goods removed from a vessel into a Free Trade Zone by an authority administering the Free Trade Zone.

The various Customs declarations for the movement of goods in Singapore are:
  • IN-Payment declaration 
  • IN-Non-Payment declaration
  • OUT (with or without Certificate of Origin) declaration
  • Transhipment/Movement declaration

Customs declarations are submitted for the following purposes:

  • IN-Payment - for payment of duty and/or GST on goods which are to be consumed in Singapore;
  • IN-Non-Payment - removal of goods from arrival points (by sea, air, road and rail) to licensed premises or other approved places of storage; to cover movement of goods which are exempted from payment of duty/GST in Singapore; to cover movement of goods which are exempted from payment of duties but are GST payable
  • Transhipment/Removal - for through transhipment and removal of goods:
  1. imported by sea from vessels at anchorage to the Free Trade Zone (FTZ) for storage;
  2. from the FTZ for re-export to foreign destination;
  3. from the point at which they arrive on import to another point at which they are to be re-exported (eg. from Peninsular Malaysia via Woodlands Checkpoint to Singapore Changi Airport);
  4. to cover movement of goods between licensed or approved premises within Customs territory (eg from one licensed warehouse to another);
  • OUT (with Certificate of Origin) - to cover the movement of goods from Customs territory (eg, removal of goods from licensed/approved premises for export or storage in the FTZ) together with a Certificate of Origin;
  • OUT (without Certificate of Origin) - to cover movement of goods from Customs territory (eg. removal of goods from licensed/approved premises for export or storage in the FTZ);

List of Message/Declaration Types

Please check here for a list of the message and declaration types for Customs permits.


Last reviewed on 10 October 2008
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