Quick Guide on Transhipping Goods

This page provides a quick guide on transhipment procedures for those who wish to tranship goods via Singapore.

The transhipment of all goods is not subject to duty or Goods and Services Tax (GST).

• Step 1: Register for UEN and Activate Customs Account

  An entity that intends to tranship goods will need to:

  • Register with the Accounting and Corporate Regulatory Authority (ACRA) or the relevant Unique Entity Number (UEN) Issuance Agency to obtain a UEN; and
  • Activate its Customs Account
• Step 2: Check if Your Goods Are Controlled

  Do check if the goods you intend to tranship are strategic goods or controlled goods subject to restrictions by Competent Authorities in Singapore.

  You may refer here for the list of controlled goods, and more information on how to check if your goods are controlled.

  For strategic goods, you may refer here for information on the transhipment of strategic goods, and non-strategic goods that are intended or likely to be used in connection to weapons of mass destruction.
• Step 3: Furnish Security

  For the transhipment of dutiable goods such as tobacco, liquor or motor vehicles under ‘through’ or ‘non-through’ Bill of Lading or Airway Bill through Customs Territory, you are required to furnish security in the form of a Banker’s Guarantee or an Insurance Bond.

  More information on security lodgement.
• Step 4: Apply for Customs Transhipment Permit

  You may:

  • Appoint a declaring agent to apply for Customs permits on your behalf; or
  • Apply for Customs permits on your own or on behalf of your clients

  All permit applications must be submitted via TradeNet, accessible through:

  • TradeNet front-end solution from an approved solution provider, or
  • Government Front-End module

  For permit applications involving strategic goods, please indicate “Strategic Trade Scheme (STS)” under the Customs Procedure Code (CPC) field.

  Each permit application typically costs S$2.88. Declaring agents may charge service fees for applying permits on your behalf. You may check with your appointed agent on the charges involved.
• Step 5: Prepare Documentation for Cargo Clearance

  Please present the goods with the printed copy of the customs permit, and supporting documents such as invoice, packing list, Bill of Lading or Air Waybill to the checkpoint officers at the entry and exit checkpoints for clearance. 

  An example of conditions in the permit indicating this requirement:

  A1	The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance/ endorsement at a Free Trade Zone "In" Gate.
  A2	The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at a Free Trade Zone ‘Out’ Gate unless it is directed to the “Green Lane’ at the time of clearance.
  H1	The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint.
  A3	The goods must be produced with this permit, invoices, BL/AWB, etc for Customs endorsement at an Airport Customs checkpoint or designated Customs office or station as required.

  For a consignment which requires partial clearance, the same permit should be presented each time for customs endorsement until the whole consignment is completely cleared. 

  Please note partial clearance is not allowed for goods coming into Singapore via Woodlands and Tuas checkpoints.
• Step 6: Retain your Trade Documents

  Generally, you are required to retain the relevant supporting documents relating to the goods for a period of 5 years from the date of the customs permit approval.

  These documents can be retained as physical hardcopies or as images. You may be required to produce these supporting documents to Singapore Customs upon request.