Documentation for Containerised Cargo
For containerised cargo, you should present the goods, printed copy of the Customs permit, and other supporting documents to the checkpoint officers at the entry and exit checkpoints for clearance.
An example of conditions in the permit indicating this requirement:
A1
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The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance/ endorsement at a Free Trade Zone "In" Gate.
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A2
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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.
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H1
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The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint.
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A3
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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.
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At the entry checkpoint, the container would be affixed with a Customs seal. The sealed container must be produced at the exit checkpoint for clearance within 24 hours after its release from the entry checkpoint.
If a discrepancy is detected, such as a tampered Customs seal or export of the consignment at the exit checkpoint after 24 hours, Customs would conduct investigations and may impose penalties.
Documentation for Conventional Cargo
For conventional cargo involving inter-gateway movement, you should present the goods, printed copy of the Customs permit, and other supporting documents to the checkpoint officers during clearance.
An example of conditions in the permit indicating this requirement:
A1
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The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance/ endorsement at a Free Trade Zone "In" Gate.
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A2
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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.
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H1
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The goods and this permit with invoices, BL/AWB, etc must be produced for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint.
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A3
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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.
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For a consignment which requires partial clearance, the same permit should be presented each time for endorsement until the consignment is completely cleared.
Please note partial clearance is not allowed for goods coming into Singapore via Woodlands and Tuas checkpoints.
Through Transhipment Procedures
Goods covered by a Through Bill of Lading or Through Air Waybill refer to goods transhipping through Singapore with no local consignee or no local notifying party (except where the local notifying party is a shipping agent, air cargo agent or freight forwarder). This is also known as through transhipment. The goods may be transhipped from one Free Trade Zone (FTZ) to another FTZ or transhipped within the same FTZ.
To apply for a Customs Transhipment permit for through transhipments, you must be registered as both:
- A shipping agent, air cargo agent or freight forwarder; and
- A declaring agent
Goods that are covered by a Bill of Lading or Air Waybill transhipping through Singapore with a local consignee or local notifying party (except where there is no local consignee and the local notifying party is a shipping agent, air cargo agent or freight forwarder) are required to be covered by the relevant Customs Import and Export permits.
You are required to:
- Apply for a Transhipment/Movement (Through Transhipment With Inter-Gateway Movement (TTI)) permit if the through transhipment goods (all types of goods) are transhipped from one FTZ to another FTZ.
- There must be no local consignee for the goods.
- Vessels of Net register tonnage (NRT) between 75 and 300 carrying dutiable liquors and tobacco products for export by sea must be registered with Singapore Customs.
You are required to:
Mode of Transhipment
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Controlled Goods
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Dutiable Goods
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Non-controlled & Non-dutiable Goods
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Air-Air |
TTF permit is required. |
TTF permit is not required. |
TTF permit is not required. |
Sea-Sea |
TTF permit is required. |
TTF permit is required only for dutiable motor vehicles that are not in completely built up (CBU) state. |
TTF permit is not required. |
Goods covered with a Customs Transhipment (TTI) permit containing Class II/Dangerous Goods, which are not allowed to be stored in a FTZ, may be transported to an approved Class II yard for storage. The goods can be transported from the approved Class II yard to the same FTZ or another FTZ under the same TTI permit.
Errors and Offences
Traders may be penalised if they do not comply with the Customs requirements imposed under the Customs Act, the Regulation of Imports and Exports Act (RIEA), Strategic Goods (Control) Act (SGCA) and other related legislation.
- Violation of permit conditions
- Failure to produce a permit for Customs clearance at the FTZ “In” gate (second checkpoint) for inter-gateway movement
- Making an incorrect declaration
- Incorrectly declaring controlled goods as ship spares, where the controlled goods require prior approval from the relevant Competent Authority
- Transhipping goods without a permit
- Failure to apply for a Transhipment permit with Message Type “Out (with or without CO)” and Declaration Type “Direct (including storage in FTZ) (DRT)” when there is inter-gateway movement between two FTZs
- Transfer of strategic goods without the correct permits
- Transhipping information security equipment, which are controlled under the SGCA, with an Outward Transshipment (“OT”) permit instead of the Strategic Goods Transhipment (“XP”) permit
Singapore Customs may compound the offences for a sum not exceeding S$5,000 per offence for minor offences under the Customs Act and the RIEA, and not exceeding S$10,000 per offence for minor offences under the SGCA. Offenders may be prosecuted if the offence committed is of a fraudulent or serious nature.
Offence
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Penalty Upon Conviction
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Failure to comply with conditions imposed on removal of goods from customs control.
(Section 27(1)(c) of the Customs Act)
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A fine not exceeding S$5,000.
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Making an incorrect declaration.
(Section 128(1)(a) of the Customs Act)
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A fine not exceeding S$10,000, or the equivalent of the customs duty, excise duty or GST payable, whichever is the greater amount; or imprisonment for a term not exceeding 12 months, or both.
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Importing, exporting or transhipping goods without a permit.
(Regulation 3(1) of the Regulation of Imports and Exports Regulations [RIER])
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First conviction:
A fine not exceeding S$100,000 or 3 times the value of the goods, whichever is greater, or imprisonment not exceeding 2 years, or both.
Second or subsequent conviction:
A fine not exceeding S$200,000 or 4 times the value of the goods, whichever is greater, or imprisonment not exceeding 3 years, or both.
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Transfer of strategic goods without a valid strategic goods export/transhipment permit.
(Section 5(1)(a) of the Strategic Goods (Control) Act [SGCA])
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First conviction:
A fine not exceeding S$100,000 or 3 times the value of the goods or technology involved, whichever is greater, or imprisonment not exceeding 2 years, or both.
Second or subsequent conviction:
A fine not exceeding S$200,000 or 4 times the value of the goods or technology involved, whichever is greater, or imprisonment not exceeding 3 years, or both. |
You may view more information on the offences and penalties under the Customs Act, RIEA and SGCA.
Best Practices
You are accountable as a trader or declaring agent for the transhipment and inter-gateway movement of goods. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements:
✔ Inform Singapore Customs if there is any change in your company’s particulars to ensure you receive timely updates on regulatory changes.
✔ Know the transhipment procedures and declaration requirements before you tranship goods. Check with the relevant Competent Authority on requirements to tranship controlled items.
✔ Know the contents you are transhipping for each consignment by clarifying with the forwarder or other relevant parties.
✔ Ensure you provide the necessary supporting documents and information for permit declarations to your declaring agents and freight forwarders.
✔ Ensure product details such as the Harmonized System (HS) code, quantity and description are correctly declared.
✔ Remind drivers to produce the goods and related permit for clearance at the checkpoints declared. Remarks such as “Customs Endorsement Required” could be stamped on a prominent place on the permit.
✔ Keep your supporting documents for a minimum of 5 years.
✖ Manipulate (for example, re-pack or re-label) the goods during the inter-gateway movement.
✖ Use transhipment procedures for unauthorised purposes (for example, temporarily bringing goods from FTZ into customs territory for exhibition or other use).
✖ Make a declaration without verifying the authenticity of all supporting documents.
✖ Share your TradeNet user ID and password with other persons.
✖ Use your company’s Unique Entity Number (UEN) to tranship goods not belonging to you unless you are acting as a handling agent for overseas customers (without an UEN). In doing so, you also undertake the responsibility to ensure that all regulatory requirements are complied with.