You or your Declaring Agent are required to lodge a security with Singapore Customs in the form of a Banker’s Guarantee or insurance bond to enjoy temporary import facilitation.
Controlled goods require proper authorisation (advance notification, licence or certificate approval) from Competent Authorities (CAs) before they may be temporarily imported into Singapore.
Please use the Harmonised System/Competent Authority (HS/CA) Product Code Search Engine to check if the goods that you wish to import are controlled items. Fill in the description of the goods, Harmonized System (HS) Code or CA Product Code in the respective fields. If the goods are controlled items, the name and contact person of the CA will be indicated next to the item’s HS Code. You may check with the contact person of the relevant CA on the licensing requirements of your goods directly.
Non-Manipulation of Goods Temporarily Imported
Goods that are temporarily imported into Singapore should not be subject to any manipulation such that it will change the form (for e.g. change in its HS Code) or function of the goods. 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.
GST and/Duty Payment
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 obtain a Customs In-Payment GST permit and indicate the previous temporary import permit number in the “Previous Permit No.” field.
Import & Export Permits
You should obtain for the relevant customs permits via TradeNet before the actual importation and prior to the re-exportation of the goods.
You must produce the permits to the checkpoint officers for verification at the time of cargo clearance, if it is stated in the permit condition.
Sealing and Unstuffing of Goods
Officers at the entry points may affix a seal onto a package or container before releasing the goods. The sealed goods would be unstuffed under Customs supervision.
The organiser/local freight forwarder/local Declaring Agent/exhibitor must e-file for Customs supervision of unstuffing at least 1 working day before the intended unstuffing operation. Fees will be charged for the supervision.
Re-exported Goods imported under the Temporary Import Scheme
Customs officers may affix a seal onto a package or container containing goods to be re-exported after an exhibition. The sealed goods should be produced to officers at the exit point with the seals intact.
The organiser/local Declaring Agent or exhibitor must e-file for Customs supervision for packing or stuffing at least 1 working day before the intended packing or stuffing operation. Fees will be charged for the supervision.
- Unauthorised Breakage of Customs Seals
It is an offence to break or tamper with a Customs seal affixed onto a package or container. The Declarant of the Customs permit and the person who has custody of the sealed package or container should take measures to safeguard the Customs seal.