Information for Traders
      Clearance
     
       


    Conventional Cargoes
     
   

Import

Traders should produce to Customs at entry points, Customs permits and IESGP permits or Joint Customs/IESGP permits and all supporting documents when clearing cargoes.

For import of goods for local consumption, the duties and/or GST have to be paid before the goods can be released for entry.

For a consignment which requires partial clearance, the trader should produce the same CCP each time for Customs endorsement until the whole consignment is completely cleared.

A trader who is a holder of an import authorisation or ATA Carnet will clear his cargoes through the Customs checkpoint under the manual system.

Export

For dutiable and controlled goods, the trader must obtain a Cargo Clearance Permit from Customs or the Controlling Authority before the export of the goods. A Cargo Clearance Permit will have to be produced at the Customs exit point for clearance of the goods. The Customs seal placed on the cargo, if any, will be verified by the Customs at the exit point before release of the cargo.

For export of non-dutiable and non-controlled goods by air or sea, the trader can clear the cargo through the Customs checkpoint without a Cargo Clearance Permit (IESGP Outward permit). For air consignment, IESGP allows the submission of the Outward declaration for approval within three days of export of the cargo. For sea consignment, IESGP allows the submission of the Outward declaration before the departure of the vessel. Where the export of such goods is effected by road, the trader should produce the IESGP Outward permit at the time of export clearance.

The trader should produce the Cargo Clearance Permit (Customs Outward or Joint Customs/IESGP Outward) at the exit point for clearance of the following:

  • export of dutiable goods from licensed warehouses;
  • export of goods from bonded warehouses;
  • export of goods under the Temporary Export Scheme; and
  • re-export of goods previous imported under the Temporary Import Scheme.

No dutiable goods may normally be exported by sea unless the vessel which carries the goods exceeds 75 NRT (net registered tonnage). Cargo vessels between 75-300 NRT must be registered with Customs to carry high duty goods such as intoxicating liquors and cigarettes. Customs may impose conditions on the export and re-export of dutiable goods as may be necessary, for example, intoxicating liquors, cigarettes and certain other goods may be allowed export or re-export only if their packing/containers are marked with the legend "Singapore Duty Not Paid" or "SDNP".

Transhipment

White Transhipment permits are required for the re-export of:

  • dutiable goods; and
  • non-dutiable goods which pass through Customs territory from one entry point to an exit point.

For goods under through bills of lading/airway bills, Pink Transhipment permits are required for:

  • transhipment of dutiable goods:
    • by inter-gateway movement; or
    • by inter-gateway movement; or
  • transhipment of non-dutiable goods by external delivery.

Locally-manufactured cargoes and GST-paid import cargoes

Locally-manufactured cargoes and GST-paid import cargoes are allowed to be stored in the FTZ pending export/transhipment. However, they are subject to payment of GST if the goods are subsequently brought back into Customs territory.

Last updated on 1 April 2003

Quick Access
Documentation Required for Clearance
Containerised Cargoes
Postal Parcels