A foreign entity such as a foreign exhibitor can use an ATA Carnet to temporarily import into Singapore goods (excluding intoxicating liquors and tobacco) for display or use at exhibitions, fairs or other similar events.
Permits are not required for goods imported using an ATA Carnet. For controlled goods, please seek approval from the relevant Competent Authority for the temporary import of these goods.
When the representative of the foreign entity arrives in Singapore, he must produce the Carnet and the goods to Customs at the checkpoint for verification and endorsement. The goods are allowed to be imported into Singapore for a period of 6 months, provided it is still within the Carnet validity period.
If goods imported under the Carnet are sold, GST is payable based on the selling price of the goods when the ownership of the goods is transferred from the Carnet holder. The GST can be paid via an In-Payment permit through TradeNet.
When goods imported under a Carnet are taken out of Singapore, the foreign entity or its local representative must produce the Carnet and the goods at the checkpoint for verification and endorsement. If there is any item unaccounted for, duty and/or GST will be recovered from the Carnet holder. For goods that would be imported and re-exported in containers, the foreign entity or its locally appointed freight forwarding agent must apply for Customs’ supervision of respective unstuffing and stuffing of the goods at least 1 working day in advance before the intended operation.
For temporary exportation of goods for specific purposes, an ATA Carnet can be used in lieu of a Customs export permit. A Singapore exporter may apply for an ATA carnet from the Singapore International Chamber of Commerce (SICC). The temporarily exported goods must be re-imported into Singapore within 6 months of export, provided it is still within the Carnet validity period. After obtaining the ATA Carnet, the exporter must apply for Customs’ supervision of packing or stuffing at least 1 working day before the intended operation.
For extension of ATA Carnet re-exportation/re-importation due date, you may write to the Carnet Officer at email@example.com at least 2 weeks before the re-exportation/re-importation due date. Please note that extension of the ATA Carnet validity period is not allowed. An expired ATA Carnet is also not allowed for use in Singapore.
Traders may be penalised under the Customs Act if they do not comply with the requirements of the Temporary Import Scheme.