Export Procedures

In general, exporters must apply for the relevant Customs export permits before exporting goods from Singapore.

Goods and Services Tax (GST) and duty are not levied on goods exported from Singapore.

The exporter will be the party that issues the commercial invoice to his overseas customer. The exporter is also required to declare the Free on Board (FOB) value of the goods in the export permit application.

A Customs export permit is required for:

A strategic goods export permit is required for the export of goods controlled under the Strategic Goods (Control) Act.

The table shows the period to submit your export permit application for the various types of goods:

Type of Goods When to Submit Permit Remarks

Strategic goods under the Individual Permit of the Strategic Trade Scheme (STS)

5 working days before export

-

All other goods excluding those listed below:

  • Goods under Hand-Carried Exports Scheme (HCES) exempted by Comptroller of GST from advance submission of export permit
  • Bulk petroleum products and chemicals by sea
  • Steel bars

Before export

Recommended practice:

  • For export by sea







    Before cargo lodgement with sea port operators (i.e. gate-in)
  • For export by air







    Before cargo lodgement with air cargo ground handling agents

Goods under Hand-Carried Exports Scheme (HCES) exempted by Comptroller of GST from advance submission of export permit

Within 3 working days after export

Please refer to IRAS’ website for more details on HCES.

Bulk petroleum products and chemicals[1] by sea

Within 10 working days after the date of vessel’s departure

Conditions:

  • The goods were released from licensed premises; and
  • The goods were exported from a petroleum licensee’s berth.

Within 3 working days after the date of vessel’s departure

Conditions:

  • The goods were not released from licensed premises.

Steel bars

Within 3 working days after the date of vessel’s departure

Conditions:

  • The steel bars are loaded directly into a carrier without any additional form of packing.

[1] Bulk petroleum and chemicals are those loaded directly into an oil/chemical tanker without any additional form of packing. It excludes petroleum and chemicals transported in ISO tanks and drums, as there are fixed quantities for these modes of export.

Errors & Offences

Exporters may be penalised if they do not comply with the requirements and conditions imposed under the Customs Act, the Regulation of Imports and Exports Act (RIEA), and their subsidiary legislation such as the Regulation of Imports and Exports Regulations (RIER).

For minor offences, Singapore Customs may compound offences for a sum not more than S$5,000 per offence. Offenders may be prosecuted if they do not pay the composition sums. Offenders may also be prosecuted if the offence committed is of a fraudulent or serious nature.

Best Practices

You are accountable as an exporter or declaring agent for the export of your goods. We encourage you to take note of the following Dos and Don’ts: