Manifest Reconciliation Statement (MRS) Scheme

Overview

The owner, master or agent of the vessel / aircraft is required to submit the Manifest Reconciliation Statement (MRS) to Singapore Customs for sea and air consignments. This is in accordance with Regulations 11 and 12 of the Regulation of Import and Exports Regulations (RIER).

Application as a MRS User (sea shipments)

Only authorised MRS users are allowed to submit MRS on behalf of their company. For registration as a MRS user, please complete the MRS registration form. When submitting this e-file application form, please ensure that: 
  • A valid Entity Identifier/UEN has been issued to your company
  • Your company engages in shipping activities (e.g. acting as a shipping agent)
  • You read and understand the Terms and Conditions before completing the registration form
  • A Letter of Authorisation (see sample Authorisation Letter) is prepared and sent to Customs together with the application if the applicant is not holding at least a managerial role in the company
Upon successful registration, Customs will issue a user login ID and a password to the authorised MRS user. 

 

MRS Submission Procedures

 

Sea Shipment   Air Shipment
 Import 
  • Freight forwarder/ common carrier is to submit the house manifest, import permit and any other required document(s) to the owner, master or agent of the vessel within 10 days after the arrival of the vessel.
  • Owner, master or agent of the vessel is to submit MRS to Singapore Customs within 17 days after the arrival of the vessel.
  • Cargo agent/ importer is to submit the Cargo Manifest Declaration (CMD) to the owner, master or agent of the aircraft within 10 days after the arrival of the aircraft.
  • Owner, master or agent of the aircraft is to submit MRS to Singapore Customs within 17 days after the arrival of the aircraft.
 Export 
  • Freight forwarder/ common carrier is to to submit house manifest, export permit and any other required document(s) to the owner, master or agent of the vessel within 7 days after the departure of the vessel.
  • Owner, master or agent of the vessel is to submit MRS to Singapore Customs within 14 days after the departure of the vessel.
  • Cargo agent/ exporter is to submit the Cargo Manifest Declaration (CMD) to the owner, master or agent of the aircraft within 7 days after the departure of the aircraft.
  • Owner, master or agent of the aircraft is to submit MRS to Singapore Customs within 14 days after the departure of the aircraft.

Companies are to retain their documents for at least one month from the MRS submission date, so that the relevant documents can be duly provided when required by Customs.