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Singapore Customs

Types of Import Permits

Find out about the types of import permits in Singapore, including in-payment, in-non-payment, and temporary permits, along with their requirements.

Last updated on 25 September 2026

Import permits are essential for ensuring your goods enter Singapore smoothly and compliantly. Not sure which permits are needed? Here is a breakdown of the different permit types and their requirements:

Before You Apply

Here is a quick checklist before you apply:

  1. Determine whether your goods are dutiable, non-dutiable, controlled, or exempt.

  2. Determine the movement type: Is it for local use, storage, temporary entry, re-export or destruction?

  3. Check if your goods fall under a special scheme (for example, Major Exporter Scheme (MES), Import GST Deferment Scheme (IGDS), Approved Import GST Suspension Scheme (AISS)).

  4. Prepare supporting documents, such as invoices, BL/AWB, packing list, etc.

In-Payment Permits

These permits are for goods that are subject to duty and/or GST:

Declaration type

Code

Purpose

Goods and Services Tax (GST) (including duty exemption)

GST

For paying GST on goods imported for local consumption, including goods that qualify for duty exemption.

Duty and GST

DNG

For paying duty and/or GST on dutiable goods imported into Singapore.

In-Non-Payment Permits

These permits suspend or exempt duty and/or GST:

Declaration type

Code

Purpose

Approved Premises/Schemes

APS

  • For moving dutiable goods from a Free Trade Zone (FTZ) or overseas into a licensed warehouse for storage; or 

  • For moving non-dutiable goods from FTZ into a zero-GST warehouse.

  • Inward movement of goods exempted from GST under schemes such as MES, IGDS or AISS.

Storage in FTZ

SFZ

For moving goods into the first or second FTZ for storage.

GST relief and/or duty exemption

GTR

For goods exempted from duty and/or GST for entitled persons (for example, embassies, high commissions and consulates).

Temporary consignments

— For exhibitions, fairs, public performances, conferences, sporting events or similar events (with or without sales)

TCS

Temporary import for event-related activities.

— For other purposes

TCO

Temporary import for general purposes not listed above.

— For repairs, modification, treatment, inspection or emission testing

TCR

Temporary import for repair or related testing.

— Re-importation of goods temporarily exported

TCI

For bringing back goods that were previously exported temporarily.

— For exhibitions by the National Heritage Board, Singapore Art Museum and National Gallery Singapore

TCE

Temporary import for exhibitions by these national institutions.

Destruction

DES

For bringing goods into customs territory for destruction.

Re-export

REX

For re-exporting the entire consignment through the same or a different FTZ (not for goods under Competent Authority control).

Shut-out

SHO

For returning shut-out dutiable and non-dutiable cargoes from an FTZ to a licensed or zero-GST warehouse, or for returning local GST-paid non-dutiable shut-out cargoes to a local warehouse.

Refer to the complete list of permit declaration types. (opens in new tab)

TradeNet  Unavailability

During an unscheduled TradeNet unavailability, Singapore Customs may advise importers who cannot obtain an approved permit to use a Letter of Undertaking (opens in new tab) (LOU) for cargo clearance.

In such a scenario, Singapore Customs will issue a notice containing instructions on the usage of the LOU. Importers are to comply with these instructions.

Where clearance is required, a printed LOU with supporting documents is required to be presented for clearance. In addition to the LOUs, importers must obtain permits within 3 working days after TradeNet service is restored. 

When You Do Not Need an Import Permit

You do not need an import permit for common low-risk situations such as: 

  • Personal liquor not exceeding 10L or tobacco not exceeding 0.4kg brought in by travelers

  • Investment in precious metals not exceeding 0.5kg for personal use

  • Fuel in a vehicle or aircraft’s supply tank

  • Up to 10L of petroleum in a spare container in a vehicle

  • Postal or courier importers, unless specifically required by Singapore Customs

  • Non-controlled goods imported by post (including investment precious metals)

  • Trade samples, specimens for analysis or test, gifts of total value not exceeding S$400 (excluding liquor/tobacco)

  • Self-propelled boats for pleasure, recreation, sports or other similar events (for example, sailing yachts) 

  • Freight containers used for cargo transport

  • Human remains or ashes (refer to Transfer of Remains for Cremation or Burial page for more information)

For more information

Explore Module 5 of the e-Learning Guide to Customs’ Procedures for permit fields and declaration types, or attend SC 111 – Hands-On TradeNet Declaration for practical permit application training. 

Related Links:

Temporary Import Scheme

Controlled goods

Permit Validity and Error Messages