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Singapore Customs

Legal Framework and Compliance Overview

Learn the key obligations of Singapore Customs laws and find out how you can stay compliant to protect your business and strengthen trade.

Last updated 25 February 2026

Compliance Overview 

Singapore Customs administers key legislation governing the import, export, transhipment and storage of goods. We work with the trading community to uphold a high level of compliance through clear requirements, regular engagement, risk-based reviews and effective enforcement. 

A strong compliance culture helps facilitate the smooth flow of legitimate trade while ensuring that regulatory controls remain focused and proportionate. 

Use this page to navigate to guidance on customs procedures, schemes, licences and requirements for controlled goods.

Singapore Customs administers and enforces the following legislation: 

Legislation Administered by Singapore Customs 

Customs Act 

Goods and Services Tax Act (jointly with the Inland Revenue Authority of Singapore) 

Regulation of Imports and Exports Act 

Free Trade Zones Act 

Strategic Goods (Control) Act 

Chemical Weapons (Prohibition) Act 

Compliance Framework 

Singapore Customs adopts a multi-pronged approach to maintain a high level of compliance within the trading community. This includes strengthening self-compliance, monitoring transactions, conducting risk-based reviews and post-clearance audits, and applying enforcement measures where necessary. This framework supports the facilitation of legitimate trade while safeguarding revenue and regulatory controls. 

Customs Procedures

Import Procedures

Export Procedures

Transhipment Procedures

Rules of Origin

Information for Freight Forwarders and Declaring Agents

Valuation, Duties and GST

Customs Schemes & Licences

Air Store Bond Scheme

Apex Licence

Approved Import GST Suspension Scheme

Bonded Truck Scheme

Cargo Agent's Import Authorisation Scheme

Container Freight Warehouse

Duty-Free Shop Scheme

Excise Factory Scheme

Import GST Deferment Scheme

Industrial Exemption Factory Scheme

Licensed Warehouse Scheme

Major Exporter Scheme

Petroleum and Biodiesel Blends Licences

Temporary Import Scheme

Zero-GST Warehouse Scheme

Controlled Goods & Strategic Trade

National Authority (Chemical Weapons Convention)

Strategic Goods Control

Strategic Trade Scheme

Kimberley Process Certification Scheme

Customs Circulars 

Stay informed on latest updates customs procedures, regulatory requirements and compliance matters.