Re-importing Shut-out Goods

Shut-out goods refer to goods which are not carried on the intended vessel or aircraft.

Shut-out goods that were originally intended to be exported and sent to Free Trade Zones (FTZs), authorised piers and places may be re-imported into a licensed warehouse (for dutiable goods) or Zero GST warehouse (for non-dutiable goods) due to the following reasons:

  • Change of departure date or time;
  • Change of transportation mode (for example, from air to sea);
  • Cancellation of shipment; and
  • Non-fulfillment of goods’ quantity or specifications.

Goods and Services Tax (GST) relief may be granted for such cases of re-import and duty suspension. Please refer to Circular No. 07/2016 for more information regarding the documentation requirements to remove shut-out goods from FTZ.

A) Dutiable Shut-out Goods

The importer or the appointed freight handling agent should follow the steps in the tables below to apply for duty exemption and GST relief for re-importing dutiable shut-out goods.

B) Non-Dutiable Shut-out Goods

The importer or the appointed freight handling agent should follow the steps in the tables below for the application of GST relief for re-importing local (GST-paid) non-dutiable goods from a FTZ or authorised pier/place.