Importing Goods for Destruction or Recycling

An importer is required to obtain an In-Payment permit to pay the duty and/or GST of goods that are imported into Singapore's Customs Territory for destruction or recycling. The duty and/or GST shall be based on the Cost, Insurance and Freight (CIF) value of the goods incurred by the importer at the time of importation. 

For goods that are imported into Customs Territory for destruction or recycling, or where imported goods are accidentally damaged or destroyed while pending removal from a Free Trade Zone (FTZ), these goods can be removed from the FTZ into Customs Territory for destruction or recycling via the methods below.

Scenario Permit Required and Value to be declared 
1) Goods imported by an importer who is in the recycling business  

An In-Payment permit for the duty and/or GST based on the CIF value of the goods.

2) Goods imported, which are sent or are intended to be sent to a destruction or recycling facility, and the importer does not receive any proceeds from that entity for the destruction or recycling of the goods.

An In-Non-Payment (Destruction) permit based on the CIF value of the goods.  

3) Goods imported, which are sent or are intended to be sent to a destruction or recycling facility, and the importer receives the proceeds or is aware of the amount of proceeds to be received from the destruction or recycling facility before the removal of goods from the FTZ into Customs Territory.

An In-Payment-permit for the duty and/or GST based on the last selling price, i.e., proceeds received, or to be received, from the destruction or recycling facility. 
 4) Goods imported, which are sent or are intended to be sent to a destruction or recycling facility, and the importer does not know the amount of proceeds to be received from that entity before  the removal of goods from the FTZ into Customs Territory.   

An In-Non-Payment (Destruction) permit based on the original CIF value of the goods, followed by a Short-Payment permit within 2 working days from the date of destruction or recycling based on the last selling price, i.e., proceeds received, or to be received, from the destruction or recycling facility.

For scenarios (2) and (4) above, an importer or his appointed Declaring Agent must submit an official receipt issued by the place of destruction or recycling together with a copy of the permit to the Permits Compliance Branch of Singapore Customs for cases where an In-Non-Payment (Destruction) permit is required. The receipt and the copy of the permit must be submitted within 4 working days after the goods have been removed from the FTZ into Customs Territory.

Please note that the importer must obtain the approval of the Competent Authority (CA) prior to the importation of goods that are subject to control and adhere to the requirements of the CA.

Short-Payment

An importer or his appointed Declaring Agent should apply for a Short-Payment permit within 2 working days from the date of destruction or recycling of the goods, if he had short-paid the duty and/or GST for goods that had been imported and declared. The following details must be included:

  • Message and Declaration Type: In-Payment (GST) or In-Payment (DNG)
  • Place of Receipt Code: SPNOSTK (Short Payment Not Involving Updates to Stock)

The importer or his appointed declaring agent must declare the previous In-Payment or In-Non-Payment (Destruction) permit number in the Previous Permit No. field.

 

Please take note of the relevant procedural requirements when applying for an In-Non-Payment (Destruction) permit for the destruction or recycling of imported goods listed in the respective categories below.