What is the Amount of Security Required
Find out how the security amount for permit applications is calculated based on movement type, goods type and your entity’s TradeFIRST or Declaring Agent banding.
Last updated 1 April 2026
The amount of security required for a permit application depends on:
The movement type.
The goods type.
The trade Facilitation & Integrated Risk-based System (TradeFIRST) banding of the declaring entity.
The Declaring Agent (DA) banding of the appointed DA.
Depending on the banding, entities may be required to furnish the full amount of security, a reduced amount, or may qualify for a security waiver.
Temporary Importation of Goods under Tax Suspension for Approved Purposes
Security levels vary for dutiable, non-dutiable, selected and non-selected goods, and whether the entity is GST-registered.
Temporary import (TI) of Dutiable Goods
Security required for temporary import of dutiable goods and motor vehicles.
Movement Type | Goods Type: Dutiable Goods* | Motor Vehicles |
Inward Movement – Temporary Import (TI) of Goods for Approved Purposes | GST-registered entity |
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Non-GST-registered entity |
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TI of Non-Dutiable Goods
Security required for temporary import of non-dutiable goods (selected and non-selected goods).
Movement Type | Goods Type: Non-Dutiable Goods | Non-Selected Goods | |
Inward Movement – Temporary Import (TI) of Goods for Approved Purposes | GST-registered entity |
|
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Non-GST-registered entity |
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Movements Involving Dutiable Goods Under Tax Suspension
Security requirements by movement type
Movement Type | Scenario | Dutiable Goods* |
Inward Movement | Import for destruction; Re-import of shut-out goods; Import granted duty exemption; Import for re-export (for re-export of liquor and tobacco products by road, see Outward Movement by Road) |
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Inward Movement | Import into licensed warehouse for storage |
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Inward Movement | Import through Customs territory into second or subsequent FTZ |
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Transhipment Movement | Transhipment under “Through” / “Non-Through” documents with outward movement by sea or air |
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Transhipment Movement | Transhipment with outward movement by road | Refer to Outward Movement by Road section |
Movement Between Licensed Warehouses (from 1 Apr 2016) | Movement from one licensed warehouse to another |
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Outward Movement by Sea or Air (from 1 Apr 2016) | Export of goods from licensed warehouse by sea or air (for Export of goods by Road, see Outward Movement by Road |
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Outward Movement by Road (from 1 Apr 2016) | 1.Import of goods for re-export by road** 2.Transhipment of goods under Through* or Non-Through** Bill of Lading or Airway Bill through Customs Territory with Outward Movement by Road 3.Export from licensed premises by road** | Highest of:
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Important Notes
Symbol | Explanation |
* | |
** | Only the exporter’s security can be used to apply for the Customs permit (see Circular No. 01/2016 for more information). |
*** | Only the Declaring Agent’s security can be used to apply for the Customs permit (see Circular No. 01/2016 for more information). |
**** | Only the importer’s security can be used to apply for the Customs permit (see Circular No. 01/2016 for more information). |
^ | Average weekly potential duty is determined by Singapore Customs based on the entity’s past transactions. |
When Security is Not Required
Security is not required for:
Transactions where the security amount required is S$2,000 or less (Circular 19/2010)
All movement of unmanufactured tobacco
Outward movement of undenatured ethyl alcohol (≥80% alcohol strength by volume) by road
First-time Security Lodgement for Permit Applications
For first-time lodgement:
You must calculate and lodge the amount of security required.
Ensure the amount lodged is sufficient for your operations, including a buffer.
A permit will be rejected if the security lodged is insufficient for the required amount.
Security Lodgement for Operation of Licensed Premises and Other Purposes
For these cases, Singapore Customs will inform you of the required security amount to be lodged.