Exporting Hand-Carried Commercial goods
Exporting under Hand-Carried Export Scheme (HCES)
The Hand-Carried Export Scheme (HCES) is administered by IRAS and effective since 1 Apr 2009. The HCES allows local exporters to zero-rate their supplies to overseas customers for goods hand-carried out of Singapore via Changi International Airport. You may refer to IRAS’ website for more details on HCES.
For departure via Changi International Airport, traders must present the goods with the relevant Customs Export permit, supporting invoice and boarding pass/confirmed air-ticket to Singapore Customs officers for inspection.
For departure via other checkpoints, please note that HCES is not applicable.
Networked Trade Platform (NTP) HCES Digital Service
The HCES digital service on the NTP allows businesses exporting goods hand-carried out of Singapore via Changi International Airport to receive an electronic copy of the clearance status (digital clearance) of the goods. This electronic copy will serve as the endorsement of the HCES permit, which is one of the requisite documents to support the zero-rating of supplies of goods which are hand-carried out of Singapore via Changi International Airport. After clearing the hand-carried goods at the Customs counter at Changi Airport, businesses can expect to receive the digital clearance in PDF format in their company’s data repository in the NTP within approximately three working days of having the goods cleared at the checkpoint. To receive the digital clearance, businesses will need to have an NTP account and subscribe to the HCES digital service prior to the clearance of the goods.
Information on how to set up your NTP account can be found at www.ntp.gov.sg.
For more information on the Digital HCES Digital Service, please refer to Customs Circular No.: 01/2023.
- For enquiries related to the clearance of your HCES permit, please email firstname.lastname@example.org
- For NTP related queries, email to NTP_helpdesk@ncs.com.sg
- For any clarifications on the Hand-Carried Exports Scheme, please refer to IRAS’ e-Tax Guide “GST: Guide on Hand-Carried Exports Scheme” or contact IRAS at
Exporting Trade Samples via Hand-Carry
Please refer to Exporting Trade Samples for the permit requirements.
Exporting Temporary Imported Goods via Hand-Carry
For the export of temporary imported goods (i.e. for unsold exhibition goods) via hand-carry, a Customs export permit is required to export the remaining goods at the end of the exhibition.
The exhibitor or the local Declaring Agent must produce the export permit together with the goods for Customs verification and endorsement at the exit point.