Exporting Hand-Carried Commercial Goods

If you plan to export commercial goods by hand-carry, there are important steps to follow to ensure smooth clearance.

Exporting under the Hand-Carried Export Scheme

The Hand-Carried Export Scheme (HCES), administered by IRAS, allows local exporters to zero-rate GST on goods hand-carried out of Singapore via Changi Airport. 

The scheme has been in effect since 1 April 2009. For full HCES rules, refer to IRAS’ website.

If you are departing through Changi Airport, you must present:

• The hand-carried goods

• The approved Customs export permit

• The commercial invoice

• Your boarding pass or confirmed air ticket

A Singapore Customs officer will inspect and clear the goods at the airport.

Not applicable at other checkpoints

HCES does not apply to departures through Woodlands Checkpoint, Tuas Checkpoint, or other exit points.

HCES Digital Service on the Networked Trade Platform

The HCES digital service on the Networked Trade Platform (NTP) allows you to retrieve an electronic copy of your clearance status (digital clearance) after your goods have been inspected at Changi Airport.

This digital clearance:

• Serves as the official endorsement of the HCES permit

• Is one of the required documents to support zero-rating of the supply

• Becomes available on NTP within 3 working days after clearance

How to Retrieve Your Digital Clearance

1. Log in to the NTP.

2. Open the HCES digital service.

3. Search using either:

   • your permit number, or

   • the clearance date

For help setting up an NTP account, visit www.ntp.gov.sg.

For full details on the digital service, refer to Customs Circular No. 01/2023.

Who to Contact

• Clearance at checkpoints (HCES permits): customs_checkpoints@customs.gov.sg
  
  Kindly provide the following information:

  • Date and Time of Clearance

  • Location of Clearance (e.g. Changi Airport Terminal 1 before/after immigration clearance)

  • Brief details of the carrier/exporter

• NTP technical queries: +65 6355 2000

• HCES policy and GST matters: IRAS at gst@iras.gov.sg or IRAS’ e-Tax Guide “GST: Guide on Hand-Carried Exports Scheme”

Exporting Trade Samples by Hand-Carry

If you are hand-carrying trade samples out of Singapore, refer to the Exporting Trade Samples page for permit requirements.

Exporting Temporary Imported Goods by Hand-Carry

If you are exporting temporary imported goods (for example, unsold exhibition items) via hand-carry:

• You must obtain a Customs export permit.

• You or your Declaring Agent must present the goods together with the permit.

• A Singapore Custom officer will verify and endorse the goods at the exit checkpoint.

This ensures the remaining goods are properly accounted for at the end of the exhibition.