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 by the relevant Competent Authorities. 

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

• Apply for a Customs Permit

  To tranship goods via 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;
  • Register with Customs as a declaring agent; and
  • For application of Customs ‘Through’ Transhipments permits, write in to customs_documentation@customs.gov.sg (attention to Registration Officer)

  After successful registration and activation, you will need to apply for a TradeNet user ID to:

  • Apply for Customs Transhipment permits for your own shipments; or
  • Apply for Customs Transhipment permits on behalf of your clients

  All applications for permits can be submitted electronically via:

  • TradeNet front-end software from an approved software vendor, or
  • Government Front-End module

  Read our circular about the proper use of permits involving transhipment/inter-gateway movement.
• Retention of Trade Documents

  All declaring agents and transhipment agents are required to keep documents relating to the purchase, import, sale or export of their goods for at least 5 years from the date of Customs permit approval.

  The supporting documents include:

  • Commercial invoice
  • Packing list
  • Bill of Lading or Airway Bill
  • Books of accounts
  • 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 or exporter or his agent
  • Other relevant documents or records

  These supporting documents must be produced to Singapore Customs upon request or as part of the requirements stated in the permit conditions (if applicable). The common conditions stated in permits are:

  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 on condition that the permit, invoices and Bill of Lading/Air WayBill must be submitted to Permits Compliance Branch within 48 hrs by email to customs_TN48HR@customs.gov.sg.
  Z18	Approved by Singapore Customs on condition that you (1) comply with Competent Authority's requirements, (2) submit the permit, invoices and Bill of Lading/Air WayBill to Permits Compliance Branch within 48 hrs by email to customs_TN48HR@customs.gov.sg.

  You may use an image system to store images of the documents or retain the physical copy.
• Documentation for Clearance of Goods

  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	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.

  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	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 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.

• Through Transhipments of All Types of Goods from one FTZ to another

  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.
• Through Transhipments of Goods within the Same FTZ

  You are required to:

  • Apply for a Transhipment/Movement (Through Transhipment within the same FTZ (TTF)) permit if the through transhipment goods are transhipped within the same FTZ, unless otherwise stated in the table below.
  • There must be no local consignee for the goods.

  Mode of Transhipment	Controlled Goods	Dutiable Goods	Non-controlled & Non-dutiable Goods
  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.
• Through Transhipment of Class II/Dangerous Cargo

  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.

• 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 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.
• Penalties upon conviction for key offences

  Offence	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 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: 

• 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.