Clearance of travellers, baggage and vehicles at all entry checkpoints is under the purview of the Immigration & Checkpoints Authority (ICA). At the checkpoints, ICA officers conduct checks on persons, baggage and vehicles entering the country, and refer trade and customs matters to Singapore Customs for follow-up.
A Customs permit has to be taken out for import of commercial goods. However, no Customs permit is required for the following imports -
(i) Commercial imports (non-controlled goods) of value not exceeding $400 via air
cargo or parcel post.
(ii) Trade sample imports or gifts (non-controlled goods) of value not exceeding $400 on
the cost the CIF (Cost, Insurance and Freight) value via any mode of transport.
(iii) Hand-carried non-dutiable and non-controlled goods of GST not exceeding $300.
For more information, please click here.
For temporary import and export of goods under Customs Permits or ATA Carnets, please produce the goods, the Permits or Carnets, as appropriate, to ICA officers at the Red Channel for verification and endorsement.
For more information on import and export of commercial goods, please click here.
Hand-Carried Exports Scheme
This scheme is specifically designed for GST-registered persons (i.e. taxable companies) to obtain documentary proof that goods are hand-carried out of Singapore via Changi International Airport, before the supplies of such goods can be zero-rated for GST purposes.
For more details on the conditions and procedures on the scheme, please click here to visit the information page on Inland Revenue Authority of Singapore (IRAS) website.