Transhipment Procedures

The transhipment and transit of goods through Singapore are regulated under the Customs Act, the Regulation of Imports and Exports Act, the Strategic Goods (Control) Act, and other legislations enforced by the relevant Competent Authorities. 

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

Transhipment Requirements

A Transhipment Agent is required to obtain a Customs transhipment permit (where applicable) before the transhipment of goods. The Transhipment Agent is the party who arranges for the transhipment of goods through Singapore and can include a freight forwarder, Non-Vessel Owning Common Carrier (NVOCC) or shipping agent.

For more information on the types of Customs permits and situations where no customs permit is required, please click here.

• Controlled & Prohibited Goods

  Do take note of the following before transhipping goods through Singapore:

  • Check if the goods you intend to tranship are strategic goods, controlled goods, or prohibited goods for transhipment.

  • The United Nations Security Council (UNSC) imposes sanctions that prohibit the importation, exportation, transhipment and transit of certain goods through Singapore to some countries. Please refer to the relevant UNSC Resolutions for more information.  

  For more information on permit requirements for transhipment or transit of strategic goods, and goods intended or likely to be used in connection with weapons of mass destruction, please click here.
• Vessel Registration Requirement

  You are required to register vessels of net registered tonnage (NRT) between 75 and 300 (inclusive) that are intended to be used to carry dutiable Liquors and Tobacco (L&T) products for the purpose of export or transhipment by sea with Singapore Customs. Carrier agents are required to submit the vessel's Certificate of Registry issued by the national port/maritime authority of the vessel's flag state via the Government Services (Customs eServices). Upon approval of the vessel registration application, traders may declare the registered vessel details in the export permit applications to export dutiable L&T products.
• Applying for a Customs Permit

  To obtain a Customs permit to tranship goods or transit goods through Singapore, you 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;
  • Activate your Customs Account.

  After activating your Customs Account, you will may:

  • Register with Customs as a Declaring agent;
  • Register with Customs as a Transhipment Agent by emailing to customs_documentation@customs.gov.sg (Attn: Registration Officer in charge of your account); and
  • Apply for a TradeNet user ID to apply for Customs Transhipment permits (where applicable) for your shipments or on behalf of your clients. Please make sure that you apply for a permit by keying in the correct message and declaration type.

  All permit applications must be submitted via TradeNet. They are accessible via the TradeNet front-end software from an approved software vendor, or the Government Front-End module.

  Please refer to Circular No.11/2013 for more information on the proper use of permits involving transhipment/inter-gateway movement.
• Depositing Goods in Free Trade Zones Pending Transhipment

  Free Trade Zones (FTZs) in Singapore facilitate entrepot trade and transhipment activities.

  You may store goods in the FTZ pending transhipment with duty and/or GST suspended while the goods remain within the FTZ. For cases where goods moving through Singapore do not fall under the various transhipment scenarios, the goods must be covered by the relevant Customs import and export permits even if they remain within FTZ.
• Transhipment of Class II/Dangerous Cargo

  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.
• Retaining Your Trade Documents

  All Declaring Agents and Transhipment Agents are required to keep documents and records relating to the purchase, import, sale or export of their goods for a period of at least 5 years from the date of permit application approval.

  The supporting documents include:

  • Commercial invoice
  • Books of accounts
  • Bill of Lading or Airway Bill
  • Packing lists
  • Certificates of Origin
  • Certificates of analysis
  • Certificates of insurance
  • Any document or record on the terms of trade relating to the purchase, import, sale or export of the goods by the importer/exporter/agent
  • Other relevant documents or records

  These documents must be produced to Singapore Customs upon request or as part of the requirements stated in the permit conditions (if applicable). Please refer to the common conditions listed in Customs permits.

  A5	Upon request by Singapore Customs, this permit must be submitted to Permits Compliance Unit by the date reflected in the request.
  Z02	Approved by Singapore Customs. Pursuant to Section 30 of the Regulations of Imports and Exports Act, Chapter 272a, this permit must be submitted with invoices and bill of lading/air waybill to Permits Compliance Branch within 48 hrs from permit approval via the NTP Government Services (Customs eServices).
  Z18	Approved by Singapore Customs. Pursuant to Section 30 of the Regulations of Imports and Exports Act, Chapter 272a, this permit must be submitted with invoices and bill of lading/air waybill to Permits Compliance Branch within 48 hrs from permit approval via the NTP Government Services (Customs eServices). Please be reminded that you are required to comply with the relevant Competent Authority's requirements.

  You may use an image system to store images of the documents without retaining the physical copy.

  Please read the guidelines for storing images of trade documents.
• Documentation for Clearance of Goods

  Documentation for Containerised Cargo

  For cargo involving inter-gateway movement, you are required to present the cargo with a printed copy of the approved Customs permit, and other supporting documents to the checkpoint officers at the entry and exit checkpoints for clearance. 

  Below are some examples of permit conditions indicated in a Customs:

  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 must be produced together with this permit, 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.
  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.
  H1	The goods must be produced together with this permit, invoices, BL/AWB, etc for Customs clearance / endorsement at Woodlands Checkpoint / Tuas Checkpoint.

  The container would be affixed with a Customs seal at the entry checkpoint. The sealed container must be produced at the exit checkpoint for clearance within 24 hours after release from the entry checkpoint. 

  If any discrepancy is detected, such as a tampered Customs seal or the consignment being exported at the exit checkpoint after 24 hours, Customs would conduct investigations and may impose penalties.

  For a shipment which requires partial clearance, the same permit should be presented each time for Customs endorsement until the entire shipment has been completely cleared.

  Note: Partial clearance is not allowed for goods coming into Singapore via Woodlands and Tuas checkpoints.

   

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), the Strategic Goods (Control) Act (SGCA) and their subsidiary legislation.

• Examples of common offences
  • 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 RIEA, and not exceeding S$10,000 per offence for minor offences under SGCA. Offenders may be prosecuted if the offence committed is of a fraudulent or serious nature.
• Penalties upon conviction for key offences

  	Penalty Upon Conviction
  Failure to comply with conditions imposed on removal of goods from customs control. (Section 27(1)(c) of the Customs Act)	A fine not exceeding S$5,000.
  Making an incorrect declaration. (Section 128(1)(a) of the Customs Act)	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.
  Importing, exporting or transhipping goods without a permit. (Regulation 3(1) of the Regulation of Imports and Exports Regulations [RIER])	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.
  Transfer of strategic goods without a valid strategic goods export/transhipment permit. (Section 5(1)(a) of the Strategic Goods (Control) Act [SGCA])	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 refer to more information on the offences and penalties under the Customs Act, RIEA and SGCA here.

Best Practices

You are accountable as a Transhipment Agent and 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: 

• Do

  ✔ 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.
• Do Not

  ✖ 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.