Consolidated Declaration

What it is?

The Consolidated Declaration scheme is a facilitation designed for qualified air express companies to consolidate multiple time-sensitive imports, transhipments or exports of air express shipments.

How to Qualify?

To qualify for the Consolidated Declaration scheme, the company must:

• Provide door-to-door time definite integrated delivery
• Be equipped with global track-and trace capabilities
• Provide sufficient data elements for risk assessment
• Possess robust IT systems and linkages with Singapore Customs and other government agencies
• Be GST-registered with the Inland Revenue Authority of Singapore
• Have a valid Customs Account
• Have good compliance records with Singapore Customs
• Be responsible for the security, accountability and control of all goods handled
• At all times maintain visibility, control and accountability over the movement of shipments from end to end that are undertaken by the company and/or its appointed business partners(s)/agent(s), even if the company out-sourced any of its operations
• Able to segregate all targeted and non-targeted goods
• Attained ICA’s support
• Have undergone TradeFIRST assessment and meet all the mandatory criteria while achieving the “Premium” Band

Key Responsibilities

Accountability to Singapore Customs

• Comply with the Customs Act and Customs Regulations, licensing conditions, and any other conditions imposed.
• Declare relevant customs permits, as required by Singapore Customs, for the import, transhipment and export of all goods, and abide by the stipulated permit conditions.
• Accountable for all dutiable and GST goods handled and for the payment of duty and GST on goods not accounted for.
• Declare relevant Consolidated Declaration permits, customs permits through TradeNet for movement of all goods imported, transhipped or exported, and abide by the stipulated permit conditions.
• Report to Singapore Customs if there is any discrepancy detected by the next working day
• Provide assistance to Singapore Customs, including but not limited to manpower and system access for the purpose of any investigation, periodic audit, stock check and supervision operation conducted by Singapore Customs

Accountability to Other Competent Authorities

• Obtain the necessary approval from the relevant competent authorities.

Physical Security Control

• Ensure adequate security measures in the approved Consolidated Declaration scheme premise(s)
• Ensure all entrances and exits are secured when there is no movement of dutiable/GST goods at the approved Consolidated Declaration scheme premise(s)
• Obtain prior approval from Singapore Customs for any structural alteration to the Consolidated Declaration scheme premise(s)

How to Apply?

Step 1: Complete the TradeFIRST Self-Assessment Checklist

Step 2: Prepare these supporting documents:

• Accounting and Corporate Regulatory Authority BizFile Report
• Audited financial statements for the past three years
• One copy of layout plan(s) of the intended Consolidated Declaration scheme premise(s). Please indicate at the intended premises, the entry/exit points and security features such as closed-circuit televisions and alarm systems in the layout plan(s)
• Title deed or tenancy agreement
• Other relevant documents

Step 3: Write to customs_schemes@customs.gov.sg, and attach the checklist and supporting documents.

Singapore Customs reserves the right to impose a Banker’s Guarantee or insurance bond, if required.

Once your application is received, we will contact you to follow up with your application.

For further assistance, please email customs_schemes@customs.gov.sg.

Frequently Asked Questions (FAQs)

1) What do CIDBC and CODBC stand for?

CIDBC stands for Consolidated Import Declaration for Bulk Clearance and CODBC stands for Consolidated Outward Declaration for Bulk Clearance.

2) What is the main difference between a CIDBC/CODBC consolidated permit and a TradeNet permit?

A CIDBC/CODBC consolidated permit is to cover the import/export of non-dutiable goods and non-controlled goods only. A TradeNet permit is required to cover the import/export of any dutiable good or controlled good, which are subjected to the approval of the relevant competent authorities.

3) Can an erroneous declaration be deleted in a CIDBC consolidated declaration?

Yes, an erroneous declaration may be deleted at House Airway Bill level from a CIDBC consolidated declaration, before the CIDBC is presented at the checkpoint for clearance.