Temporary Import Scheme
The Temporary Import/Export Scheme (TIS) is designed to allow traders to:
Temporarily import goods for approved purposes up to a maximum of 6 months, with suspension of Goods and Services Tax (GST) and duty (where applicable), or
Temporarily export GST and/or duty-paid goods for approved purposes and re-import the same goods without GST and duty (where applicable)
Alternatives to the Temporary Import Scheme
Errors and Offences
Traders may be penalised under the Customs Act if they do not comply with the requirements of the Temporary Import Scheme.
Examples of common offences
- Failure to re-export goods before the temporary importation end-date
- Failure to request for extension of ATA Carnet before the due date for re-exportation
- Failure to apply for Customs’ supervision for temporary imported goods
- Exporting goods in container under a Customs Outward permit (OUT [TCR]) without applying for Customs’ supervision for the stuffing of container
- Exporting goods under a local ATA Carnet without applying for Customs’ supervision
- Failure to produce goods under TIS for customs clearance/endorsement
- Exporting goods under a Customs Outward permit (OUT [TCR]) without producing the goods and permit for endorsement at the checkpoint
- Exporting goods under the ATA Carnet without producing the goods and the ATA Carnet for endorsement at the checkpoint
- Failure to apply for Customs Outward permit
- Exporting goods under an OUT (Direct) permit with permit prefix “OD” instead of the correct Customs Outward permit OUT (TCR) with permit prefix “OO”
- Making an incorrect declaration
- Goods were temporarily imported under a Customs Inward permit (In-Non-Payment [TCS]). The same goods were then re-exported using a Customs Outward permit meant for Temporary export/re-import (OUT [TCI]) instead of the correct Customs Outward permit (Out [TCS])
For minor offences under the Customs Act, Singapore Customs may compound the offences for a sum not exceeding S$5,000 per offence. Offenders may be prosecuted if the offence committed is of a fraudulent or serious nature.
Penalties upon conviction for key offences
||Penalty Upon Conviction
|Failure to comply with conditions imposed by the Director-General for the removal of dutiable goods from customs control.
(Section 27(1)(c) of the Customs Act)
|A fine not exceeding S$5,000.
|Making an incorrect declaration.
(Section 128(1)(a) of the Customs Act)
|A fine not exceeding S$10,000, or the equivalent of the customs duty, excise duty or GST payable, whichever is the greater; or imprisonment not exceeding 12 months; or both.
More information on the offences and penalties under the Customs Act here.
You are accountable as a trader or Declaring Agent for the goods imported under the TIS. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements.
For more information on: