Dutiable Liquor & Tobacco Products and Ethanol

Please submit the following supporting documents to the Permits Unit, Procedures & Systems Branch of Singapore Customs via email to customs_documentation@customs.gov.sg:

A cover letter from the importer stating the reasons for the destruction
Surveyor, incident or other relevant reports to substantiate the damage involving the goods at any time before the removal of the goods from customs control, if applicable
A list of goods scheduled for destruction with their description, quantity and CIF valaue
Approval email/letter from the National Environment Agency (NEA) on the destruction of the goods (where applicable)
Bill of Lading/Air Waybill, and Packing List for the goods
Commercial invoice
Email/letter from the Competent Authority authorising the destruction of the controlled goods, if applicable
Any other supporting documents

The importer or his appointed Declaring Agent may apply for a Customs In-Non-Payment (Destruction) permit via TradeNet before the importation. When applying, do note:

“DUMP” must be declared in the “Place of Receipt Code” field.
The name and address of the licensed incineration plant and the booking reference no. as well as the approval letter reference from the NEA must be declared in the “Trader’s Remarks” field, if applicable.

Please e-file for Singapore Customs’ escort and supervision of the destruction. As stated under the KS condition in the permit, the importer or his appointed Declaring Agent must submit the official receipt issued by the place of destruction or recycling and the permit to the Permits Compliance Branch of Singapore Customs within 4 working days after the clearance of the goods.