Types of Import Permits

Message Type Declaration Type Code

In-Payment

Goods and Services Tax (GST) (Including Duty Exemption)

  • Payment of GST on goods to be consumed in Singapore
  • Payment of GST for duty exempted goods
GST

Duty and GST

  • Payment of duty and/or GST on dutiable goods
DNG

In-Non-Payment

Approved Premises/Schemes

  • Movement of dutiable goods from Free Trade Zone (FTZ) or foreign territory into a licensed warehouse for storage
  • Movement of non-dutiable goods from FTZ or foreign territory into a zero-GST warehouse for storage
  • Inward movement of goods exempted from GST under IRAS’ Major Exporter Scheme, Import Deferment GST Scheme or Approved Import GST Suspension Scheme 
APS

Storage in FTZ

  • Inward movement of goods for storage in first or second FTZ
SFZ

GST Relief and/or Duty Exemption

  • Inward movement of goods exempted from duty and/or GST for entitled persons (for example, embassies, high commissions and consulates)
GTR

Temporary Consignments

Importation of goods under the Temporary Import Scheme:

  • For exhibitions with sales or auctions
  • For other approved purposes
  • For repairs or treatment
  • Re-importation of goods temporarily exported



TCS
TCO
TCR
TCI

Destruction

  • Inward movement of goods to be brought into customs territory for the purpose of destruction
DES

Re-Export

  • Re-exportation of the entire import consignment via the same or different FTZ (not applicable to goods subject to export control by Competent Authorities)
REX

Shut-Out

  • Return of shut-out dutiable and non-dutiable cargoes from a FTZ to licensed warehouse and zero-GST warehouse respectively
  • Return of local, GST-paid shut-out non-dutiable cargoes from a FTZ to local warehouse
SHO

You may also wish to view the complete list of permit declaration types.  

TradeNet Unavailability

In the event of TradeNet unavailability announced by Singapore Customs, importers who are unable to obtain an approved Customs permit will be advised to use a Letter of Undertaking to facilitate the clearance of their goods. 

The importer should apply for a Customs permit for the goods within 3 days from the date TradeNet is restored. However, importers are still required to make duty and/or GST payment at the checkpoints, if there is no duty-free concession on the goods imported

Situations Where Import Permit is Not Required

Certain import situations do not require Customs permits. These include, but not limited to those listed below. However, importers are still required to make duty and/or GST payment at the checkpoints, if there is no duty-free concession on the goods imported.

  • Intoxicating liquors not exceeding 10 litres and tobacco not exceeding 0.4 kilogrammes in the possession or baggage of any person arriving in Singapore
  • Investment precious metals not exceeding 0.5 kilogrammes for personal use, in the possession or baggage of any person arriving in Singapore
  • Petroleum carried in the supply tank of a motor vehicle or in the fuel supply tanks of an aircraft for its propulsion
  • Petroleum of an amount not exceeding 10 litres in a spare container of a motor vehicle
  • Dutiable and non-dutiable goods imported by postal or courier service unless required by Singapore Customs
  • Non-controlled goods imported by post, including investment precious metals
  • Bona fide trade samples, specimens for analysis or test, and gifts, excluding intoxicating liquors and tobacco, of a total value not exceeding S$400
  • Self-propelled boats for pleasure, recreation, sports or other similar events (for example, sailing yachts)
  • Freight shipping containers for international conveyance of goods
  • Human remains, human bones or cremated ashes (please refer here for more information)