Types of Import Permits
|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
|Duty and GST
Payment of duty and/or GST on dutiable goods
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
|Storage in FTZ
Inward movement of goods for storage in first or second FTZ
|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)
|Importation of goods under the Temporary Import Scheme:
|For exhibitions, fairs, public performances, conferences, sporting events or other similar events (with or without sales)
|For other purposes
|For repairs, modification, treatment, inspection or emission testing purposes or treatment
|Re-importation of goods temporarily exported
|For exhibitions by the National Heritage Board, Singapore Art Museum, and National Gallery Singapore
Inward movement of goods to be brought into customs territory for the purpose of destruction
Re-exportation of the entire import consignment via the same or different FTZ (not applicable to goods subject to export control by Competent Authorities)
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
You may also wish to view the complete list of permit declaration types.
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)
You may access Module 5 of the online e-Learning Guide to Customs’ Procedures for more information on ‘Important Permit Fields table’, ‘List of Message and Declaration Types for permit applications’ and ‘Types of Permit Applications’ via Resources > Module 5.
Declarants may also attend the course SC 111 – Hands-On TradeNet Declaration which provides participants with an overview on the various TradeNet messages and declaration types and a guided practical session on preparing and submitting a permit application via TradeNet.