Importing Empty Freight Containers, Pallets and Packing

Import of Empty Freight Containers/ISO Tanks

Importing empty freight containers and ISO tanks, as a purchase from an overseas supplier, incurs GST payment.

A Customs In-Payment (GST) permit should be declared to account for such imports of freight containers and ISO tanks.

Temporary Import of Empty Freight Containers/ISO Tanks

The temporary import of empty freight containers and ISO tanks, for use in the conveyance of goods meant for import as well as subsequent export to other countries (such as for recycling purposes), is granted GST relief. No Customs permit is required.

Import of Freight Pallets and Packing

Importing freight pallets and packing for goods, as a purchase from an overseas supplier, incurs GST payment. Examples of these include carton boxes, wooden crates or metal cylinders for compressed gas.

An In-Payment (GST) permit should be declared to account for the import of the freight pallets and packing.

Temporary Import of Freight Pallets and Packing

The temporary import of used freight pallets and packing, for use in the conveyance and packaging of goods meant for import as well as subsequent export to other countries (such as for recycling purposes), is granted GST relief. An In-Non Payment (GST Relief) permit, with the Place of Receipt code “RECYCL”, is required.

Before applying for the permit, the importer must register for a claimant account with Singapore Customs. Find out more about claimant registration here.