Supply of Air/Sea Stores

Air Stores

Air stores refer to items supplied for consumption or use on board an aircraft, such as supplies for crew and passengers. This does not include jet fuel.

Submission of Statement for Air Stores and Aircraft Fuel

Singapore Customs records statistics on air stores and aircraft fuel for consumption on board an aircraft.

The owner or agent of an aircraft leaving Singapore must submit a statement declaring the total value of air stores and the quality and quantity of jet fuel supplied to the aircraft’s fuel tanks to the Permit Compliance Branch, Statistics Compliance Unit, via email at customs_tnreq@customs.gov.sg or fax at 6334 6923, by the 15th day of the following month.

Sea Stores

Sea stores refer to items supplied for consumption or use on board a vessel, such as consumables, supplies, lubricating oil and greases.

Uplift of Sea Stores by Vessels

Sea stores uplifted in Singapore are meant for the personal consumption of the crew and passengers outside Singapore waters.

Suppliers shall be liable to pay the duty and taxes for any uplifted sea stores unaccounted for.

Non-dutiable sea stores can be uplifted onto all vessel types.

Dutiable sea stores can only be uplifted to approved vessels (passenger vessels, cargo vessels, oil rigs, dredges, fishing vessels, supply boats and tug boats) and are subject to quantity restrictions:

Dutiable Item Allowance Ration per Crew per Day
Cigarettes 40 sticks
Smoking tobacco (for example, pipe or shag) 15 grammes
Cigars and Cheroots 3 sticks
Wine 0.25 bottle
Spirits 0.25 bottle
Beer or Stout (local or imported) 4 cans

Application for Customs Permit

The uplift of duty-paid or exempted and/or Goods and Services Tax (GST)-paid or exempted sea stores does not require a Customs permit.

For duty-unpaid or suspended and/or GST-unpaid or suspended sea stores, the uplift should be accounted by a Customs permit of the following types:

Message Type Declaration Type Code
In-Non-Payment Re-Export
  • Re-export of sea stores via the same or different Free Trade Zone (FTZ) (not applicable to goods subject to export control by Competent Authorities)
REX
Out Approved Premises / Schemes
  • Export of dutiable sea stores from a licensed warehouse
  • Export of non-dutiable sea stores from a zero-GST warehouse
  • Export of sea stores which are suspended from GST under IRAS’ Major Exporter Scheme or Import Deferment GST Scheme
APS
Transhipment Inter-gateway
  • Movement of sea stores from one FTZ or foreign territory to another FTZ or foreign territory for re-export or storage
IGM

Before applying for the permit, suppliers of dutiable sea stores are required to furnish a bank guarantee.

When applying for the permit, the following information must be declared:

  • Customs Procedure Code (CPC)=SEASTORE
  • Vessel-type
  • Net registered tonnage (NRT)
  • Number of crew (to be declared in the CPC Processing Code (PC) 1 field)
  • Voyage duration (to be declared in the CPC Processing Code (PC) 2 field)
  • Next port of call
  • Final port of call

Permit applications containing sea stores must not be combined with other non-sea stores items.

You are reminded to comply with the following permit condition when uplifting sea stores:

A4

The following acknowledgement must be obtained from the Master/ Captain of Vessel, Malayan Railway (KTM), Storekeeper: -- I certify that I have to-day received……..
packages/containers of goods as declared

……………………… ……………………………….
Vessel’s Name/ Godown No. Designation & Signature

…………….. ………. ………………………………………
Date  Time Full Name in Block Letters

Delivery of Dutiable Sea Stores

Dutiable sea stores shall not be delivered earlier than 24 hours before the vessel’s departure. Once delivered, the sea stores must be locked in a store and shall not be removed until the vessel has left port limits and is in international waters.

Rejected/Undelivered Sea Stores

You may re-import shut-out goods, which are rejected or undelivered sea stores, from a Free Trade Zone or authorised pier or place into a licensed warehouse.

Read more about the re-importing of shut-out goods and procedures for dutiable sea stores.

Submission of Statement for Sea Stores

Customs records statistics on sea stores for consumption on board vessels. The owner or agent of an aircraft leaving Singapore must submit a statement declaring the total value of air stores and the quality and quantity of jet fuel supplied to the aircraft’s fuel tanks to the Permit Compliance Branch, Statistics Compliance Unit, via email at customs_tnreq@customs.gov.sg or fax at 6334 6923, by the 15th day of the following month.