Importing Goods for Destruction or Recycling
Importing Goods for Destruction or Recycling
Please note that the National Environment Agency (NEA) generally does not allow the import of goods from the Free Trade Zone (FTZ) into Customs Territory for the sole purpose of disposal. Importers should make arrangements to return goods to the country of origin or re-export to other destination countries while in compliance with requirements from all exporting and importing countries. If there are compelling reasons to import goods into Customs Territory for disposal, the importer shall seek a written approval from NEA prior to applying for an import permit to bring the goods into Customs Territory for disposal.
Upon receiving a written approval from NEA, an importer is required to obtain a permit to pay the duty and/or GST of goods (where applicable) that are imported into Singapore’s Customs Territory for disposal. 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, as summarised below:
| Scenario | Permit Required and Value to be declared |
|---|---|
| 1) Goods imported by an importer who is in the recycling business*. For goods imported for purpose of recycling (not from FTZ), please refer to requirements. |
An In-Payment permit for the duty and/or GST based on the CIF value of the goods. |
| 2) Goods imported from FTZ, which are sent or are intended to be sent to a disposal facility, and the importer does not receive any proceeds from that entity for the disposal of the goods. | An In-Non-Payment (Destruction) permit based on the CIF value of the goods. |
| 3) Goods imported from FTZ, which are sent or are intended to be sent to a disposal facility, and the importer receives the proceeds or is aware of the amount of proceeds to be received from the disposal 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 disposal facility. |
| 4) Goods imported from FTZ, which are sent or are intended to be sent to a disposal 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 two working days from the date of disposal based on the last selling price, i.e., proceeds received, or to be received, from the disposal facility. |
For scenarios (2) and (4) above, an importer or his appointed Declaring Agent must submit an official receipt issued by the disposal facility 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 four working days after the goods have been removed from the FTZ into Customs Territory.
Short-Payment
An importer or his appointed Declaring Agent should obtain a Short-Payment permit within two working days from the date of disposal 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 obtaining an In-Non-Payment (Destruction) permit for the disposal of imported goods listed in the respective categories below after a written approval from NEA has been obtained.