Importing Goods for Destruction

Goods imported for destruction can enjoy duty suspension and Goods and Services Tax (GST) relief.

The tabs below detail the step-by-step duty exemption and GST relief application procedures for importing the different types of dutiable and non-dutiable goods for destruction. The application can be done by the importer or his appointed freight handling agent.

Do note the relevant import permit and supporting documents (for example, commercial invoice, packing list and Bill of Lading) must be produced to checkpoint officers for verification during cargo clearance. 

Destruction of Dutiable Goods

You may apply for duty exemption and GST relief for the destruction of dutiable goods. The destruction will be escorted and supervised by Singapore Customs officers unless this requirement is waived.

Destruction of Non-Dutiable Goods

You may apply for GST relief for the destruction of non-dutiable goods.