- Security Lodgement
To enjoy the temporary import facilitation, you are required to lodge a security with Customs in the form of a Banker’s Guarantee or insurance bond. More information on security lodgement.
- Controlled Goods
Controlled goods require proper authorisation (such as advance notification, licence approval, certificate approval) from the relevant Competent Authorities (CAs) before they may be temporarily imported/exported into or out of Singapore.
To check if the goods are controlled, you may search here using the description of the goods, Harmonized System (HS) code or CA product. If the item is subject to control, the name and contact person of the CA will be indicated next to its HS code. You may then check directly with the respective CAs on their licensing requirements.
- Non-Manipulation of Goods Temporarily Imported/Exported
Goods that are temporarily into and exported out of Singapore should not be subject to any manipulation such that it will change the form or function of the goods (for example, resulting in a change in its HS code). In the event there is a change, GST will be payable on the goods.
Goods must be identifiable to the satisfaction of customs officers that the items are the same as that which was previously imported or exported.
- GST and/Duty Payment
Temporarily Imported goods
GST and/or duties are payable on any item that is temporarily imported if the goods are:
- Sold locally;
- Disposed locally;
- Transferred locally; or
- Not exported out of Singapore upon expiry of the temporary import period.
You must apply for a Customs In-Payment GST permit. In the permit, you will need to indicate the previous temporary import permit number in the “Previous Permit No.” field.
Temporarily Exported Goods
GST and/or duties are payable on any additional parts added to the temporarily exported goods. Please refer here for more information.
- Import & Export Permits
The relevant Customs permits should be applied through TradeNet before the actual temporary import and export, as well as the temporary export and re-import of the goods.
Endorsement on the permits will only be accepted as proof of import and export in compliance with the conditions stated on the permit.
- Sealing and Unstuffing of Goods
Officers at the entry points may seal any package or container before releasing the goods. These sealed goods must be unstuffed under Customs supervision.
The organiser, local freight forwarder, local declaring agent or exhibitor must e-file for Customs supervision of unstuffing at least 1 working day before the intended operation. Fees will be charged for the supervision.
- Re-exported Goods imported under the Temporary Import Scheme
Customs officers may seal any package or container containing goods to be re-exported after the exhibition. The sealed goods should be produced to officers at the exit point with the seals intact.
The organiser, local freight forwarder, local declaring agent or exhibitor should e-file for Customs supervision of packing or stuffing at least 1 working day before the intended operation. Fees will be charged for the supervision.
- Unauthorised Breakage of Customs Seals
It is an offence to break or tamper with any Customs seal placed on any package or container. The declarant of the Customs permit and the person having custody of the sealed package or container should take measures to safeguard the Customs seal.