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Singapore Customs

Retaining Your Trade Documents

Learn about the requirement to retain trade documents for at least 5 years, including what to keep and when to submit them to Singapore Customs.

Last updated on 29 June 2026

Keeping proper records is a legal requirement. Both you and your Declaring Agent must keep all documents related to the purchase, import, sale or export of your goods for at least 5 years from the date your permit is approved. 

What Documents Must You Keep?

These records help prove your transactions and support Customs checks. They include:

  • Commercial invoices

  • Bills of lading or air waybills

  • Packing lists

  • Certificates (origin, analysis, insurance)

  • Books of accounts

  • Any documents showing your terms of trade

  • Any other documents related to the movement or sale of your goods

In other words: If it helps explain what you imported or exported, keep it. 

When Do You Need to Submit These Documents?

Singapore Customs may request them at anytime. Certain permit conditions require you to submit supporting documents within a set timeframe. Common conditions include:


A5



Submit the permit to the Permits Compliance Unit by the date stated in their request.



Z02 


Submit the permit with invoices and transport documents within 48 hours of approval through Customs eServices (opens in new tab) (Return of Supporting Documents for Selected Permits) or via go.gov.sg/permit-supp-doc (opens in new tab).



Z18


Same as Z02, but with the added reminder to meet any Competent Authority requirements. 


Digital Copies are Allowed

You can store scanned images instead of physical copies, as long as they meet the guidelines (opens in new tab) for storing digital trade documents. 

Keeping your documents organised and accessible ensures smoother audits, faster responses to Customs, and peace of mind for your business operations. 

Examples of Retaining Trade Documents

Example 1

A Singapore company imports electronic components from Malaysia worth S$5,000.

To ensure compliance, the company keeps all key documents - the customs permit, commercial invoice, packing list, and bill of lading. These records help prove what was shipped and show that GST and duty were correctly declared. 

Example 2

A Singapore company exports furniture to Indonesia, valued at S$2,000. The company keeps the customs permit, commercial invoice, and air waybill. These documents confirmed that the goods have been properly declared and cleared for export.