Procedures for Courier Parcels
Procedures for Courier Parcels
All imported goods, including those delivered by courier service companies are subject to clearance by the Immigration and Checkpoints Authority (ICA) at the respective Free Trade Zones or Land Checkpoints.
The goods must be covered by relevant import permits and supporting documents such as the commercial invoice, packing list, airway bill and consignment note during clearance at the checkpoint. The clearance procedures and permit requirement for courier parcels would depend on the type of goods and CIF value as shown in the table below:
| Types of Goods | CIF value | GST Payable | Duty Payable | Permit Required |
|---|---|---|---|---|
| Non-Dutiable, Non-Controlled | < or = S$400 (Delivery by air freight only) |
No | No | No Air couriers to use the Advance Manifest or hardcopy Summary Listing for import clearance. |
| < or = S$400 (Delivery by land/sea freight) |
Yes | No | Yes, In-Payment (GST including Duty exemption) permit | |
| >S$400 | Yes | No | Yes, In-Payment (GST including Duty exemption) permit | |
| Non-Dutiable, Controlled | < or = S$400 (Delivery by air freight only) |
No | No | Yes, In-Non-Payment (GST Relief and/or duty exemption) permit |
| < or = S$400 (Delivery by land/sea freight) |
Yes | No | Yes, In-Payment (GST including Duty exemption) permit | |
| >S$400 | Yes | No | Yes, In-Payment (GST including Duty exemption) permit | |
| Dutiable,Non-Controlled | < or = S$400 | Yes | Yes | Yes, In-Payment (Duty and GST) permit |
| >S$400 | Yes | Yes | Yes, In-Payment (Duty and GST) permit | |
| Dutiable, Controlled | < or = S$400 | Yes | Yes | Yes, if required by CA, In-Payment (Duty and GST) permit |
| >S$400 | Yes | Yes | Yes, In-Payment (Duty and GST) permit | |
| Non-Dutiable, Non-Controlled goods imported by taxable persons under IRAS’ Major Exporter Scheme (MES) | < or = S$400 (Delivery by air freight only) |
No | No | No Air couriers to use the Advance Manifest or hardcopy Summary Listing for import clearance. |
| < or = S$400 (Delivery by land/sea freight) |
Suspended | No | Yes,In-Non-Payment (Approved Premises/Schemes) permit | |
| >S$400 | Suspended | No | Yes, In-Non-Payment (Approved Premises/Schemes) permit | |
| Non-Dutiable, Controlled goods imported by taxable persons under IRAS’ MES | < or = S$400 (Delivery by air freight only) |
No | No | Yes,In-Non-Payment (Approved Premises/Schemes) permit |
| < or = S$400 (Delivery by land/sea freight) |
Suspended | No | Yes, In-Non-Payment (Approved Premises/Schemes) permit | |
| >S$400 | Suspended | No | Yes, In-Non-Payment (Approved Premises/Schemes) permit | |
| Non-Dutiable, Non-Controlled goods supplied by an Overseas Vendor Registration (OVR) vendor | < or = S$400 (Delivery by air freight only) | Yes Collection by OVR vendor |
No | No Air couriers to use the Advance Manifest or hardcopy Summary Listing for import clearance. |
| < or = S$400 (Delivery by land/sea freight) | Yes Collection by OVR vendor |
No | Yes, In-Non-Payment (Approved Premises/Schemes) permit | |
| >S$400 (e.g. 3 x S$150 LVG) | Yes Collection by OVR vendor |
No | Yes, In-Non-Payment (Approved Premises/Schemes) permit | |
| Non-Dutiable, Controlled goods supplied by an OVR vendor | < or = S$400 (Delivery by air freight only) | Yes Collection by OVR vendor |
No | Yes, In-Non-Payment (Approved Premises/Schemes) permit |
| < or = S$400 (Delivery by land/sea freight) | Yes Collection by OVR vendor |
No | Yes, In-Non-Payment (Approved Premises/Schemes) permit | |
| >S$400 (e.g. 3 x S$150 LVG) | Yes Collection by OVR vendor |
No | Yes, In-Non-Payment (Approved Premises/Schemes) permit |
You may wish to clarify with your courier service provider on the mode of delivery for your parcel(s) if it is not agreed upon in the terms of service.