Temporary Importation or Exportation of Hand-carried Non-commercial Goods

If you are travelling with items that belong to an organisation for other non-commercial activities (such as concerts, church camps, performances, etc.) into or out of Singapore, you may apply for Goods and Services Tax (GST) relief subject to Singapore Customs’ approval.

How to Apply

1. Check if your items are controlled

   • If they are, obtain approval from the relevant Competent Authority before applying. 

   • Refer to the controlled goods for import and the controlled goods for export. 

2. Submit a Declaration of Non-Commercial Goods (opens in new tab) 
   
   You must submit the declaration at least 5 working days before your arrival or departure. The declaration must include: 

   • A cover letter explaining the purpose of the temporary import or export.

   • Invitation letter, event notice, or other proof of participation.

   • Hotel reservation, if applicable

   • Any other documents requested by Singapore Customs.

3. Present Approved Declaration and Supporting Documents 
   
   Present your approved declaration and supporting documents to checkpoint officers when you arrive or depart with the hand-carried items. 

For Commercial Use