Importing Empty Freight Containers, Pallets and Packing
Learn the GST rules and permit requirements for importing empty freight containers, pallets and packing.
Last updated 23 February 2026
Importing Empty Freight Containers
When GST Applies
GST is payable when you import empty freight containers such as general containers, flat racks, open-top containers, reefers, ISO tank containers, Unit Load Devices (ULDs), and lower deck containers.
You must obtain an In-Payment (GST) permit.
When GST Relief Applies
GST relief applies automatically if the containers:
Are used for the international conveyance of goods, and
Are re-exported as soon as possible.
No Customs permit is required.
Customs has waived the need for a relief certificate.
When GST Becomes Payable
You must pay GST if the containers are sold, disposed of or transferred in Singapore.
Importing Freight Pallets and Packing
Freight pallets and packing include carton boxes, wooden crates, metal cylinders, and other items used to hold or protect goods.
When GST Applies
GST is payable if these items are imported for local use or will remain in Singapore.
You must obtain an In-Payment (GST) permit.
When GST Relief Applies
You may receive GST relief if the pallets or packing:
Are used (or will be used) as coverings for goods, or as holders on which goods are rolled, wound, or attached; and
Are intended to be re-exported as soon as possible
To claim GST relief, obtain an In-Non-Payment (GST Relief) permit before importation and present it at the checkpoint.
Information Required in the GST Relief Permit
Field | What to declare |
Place of Receipt code | RECYCL |
Claimant UEN | Importer’s UEN |
Organisation Name | Importer’s name |
Claimant Name | Authorised person claiming relief |
Claimant Code | NRIC/FIN of authorised claimant |
When GST Becomes Payable
GST must be paid if the pallets or packing are sold, disposed of or transferred locally.
When a Permit is Not Required
A permit is not required when freight pallets and packing are imported as unmanifested cargo.