Re-importing Shut-out Goods
Learn how to re-import shut-out goods into Singapore, including steps for dutiable and non-dutiable goods and applicable GST relief.
Last updated 13 May 2026
Shut-out goods refer to items that fail to board their intended vessel or aircraft. These goods, originally meant for export and placed in Free Trade Zones (FTZs), authorised piers, or places, may be re-imported into a licensed warehouse for dutiable goods or a Zero-GST warehouse for non-dutiable goods due to:
Change in departure date/time
Change in transport mode
Shipment cancellation
Quantity/Specification mismatch
Goods and Services Tax (GST) relief and duty suspension may apply. See Circular 07/2016 for required documents.
Dutiable Shut-out Goods
The importer or the appointed Declaring Agent should follow the steps below:
Re-Import into Licensed Warehouse (Previously Released from a Licensed Warehouse)
Step 1: Submit documents via the online enquiry form:
Cover letter stating reasons for the re-importation
Copy of previous Customs OUT permit obtained for the intended exportation
Step 2: Apply for a Customs In-Non Payment (Shut Out) permit in TradeNet.
Step 3: Declare the permit:
When declaring a permit, you will need to:
Enter the previous permit number (“Previous Permit No”)
Enter warehouse code (“Place of Receipt Code”)
Enter new lot number (“Current Lot Number”)
Indicate “goods are shut-out cargoes” in “Traders’ Remarks”
See Circular No. 02/2015 on the requirements for the movement of dutiable goods and the declaration for exportation of dutiable goods from a licensed warehouse.
Re-Import into Licensed Warehouse (Previously under Transhipment with Inter-Gateway Movement)
Step 1: Apply for a Customs In-Non Payment (approved Premises/Schemes) permit before re-import.
Step 2: Declare the permit:
When declaring, you will need to:
Enter the previous permit number ("Previous Permit No")
Indicate “goods are shut-out cargoes” in “Traders’ Remarks”
Import into Customs Territory (No Relief Granted)
No duty exemption or GST relief is applicable.
Obtain an In-Payment (Duty & GST) permit via TradeNet before import.
Non-Dutiable Shut-Out Goods
The importer or the appointed freight handling agent should follow the scenarios below for the GST relief for re-importing local (GST-paid) non-dutiable goods from a FTZs.
Re-import into Customs Territory within 24 hours of entering FTZ or Authorised Pier/Place
GST relief is available for goods not released from Zero-GST warehouse, not under Temporary Import Scheme, not under inter-gateway transhipment.
No permit is required. The importer or the appointed freight handling agent must produce the following supporting documents to the checkpoint officers for verification during cargo clearance:
Cover letter stating reasons for the re-importation
Delivery note
Commercial invoice
Other relevant supporting documents
Re-import into the Customs Territory after 24 hours of entering FTZ or Authorised Pier/Place
GST relief is available for goods not released from Zero-GST warehouse, not under Temporary Import Scheme, not under inter-gateway transhipment.
Step 1: Apply for a Customs In-Non Payment (Shut-Out) permit in TradeNet.
Step 2: Declare the permit:
When declaring a permit, you will need to:
Enter the previous permit number ("Previous Permit No")
Indicate “goods are shut-out cargoes” in “Traders’ Remarks”
Step 3: Present permit and other relevant supporting documents to the checkpoint officers for verification during cargo clearance.
Re-import into a Zero-GST Warehouse (Previously Released from a Zero-GST Warehouse)
Step 1: Apply for a Customs In-Non Payment (Shut-Out) permit in TradeNet.
Step 2: Declare the permit:
When declaring a permit, you will need to:
Enter the previous permit number (“Previous Permit No”)
Indicate “goods are shut-out cargoes” in “Traders’ Remarks”
Re-import into a Zero-GST Warehouse (Previously under Transhipment with Inter-Gateway Movement)
GST relief is available.
Step 1: You will need to:
Apply for a Customs In-Non Payment (Approved Premises/Schemes) permit in TradeNet.
Step 2: During the application, remember to:
Enter the previous permit number (“Previous Permit No”)
Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks”
Re-import into Customs Territory (Previously Imported under Temporary Import Scheme)
No GST relief is applicable.
Obtain an In-Payment (GST) permit via TradeNet before import.