Manifest Reconciliation Statement Scheme

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 an 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 application form, please ensure that:

Your company has a valid Entity Identifier/UEN;
Your company engages in shipping activities (e.g. acting as a shipping agent);
You have read and understood the Terms and Conditions before completing the registration form;
If you are not holding at least a managerial role in your company, you must submit a Letter of Authorisation (see sample Authorisation Letter) together with your registration application; and
You submit a softcopy of the WMRS User Information (see sample), a letter indicating the name, NRIC/FIN/Foreign National ID numbers of staff (and/or contractors) registering for the submission of MRS.

Upon successful registration, Customs will notify the main contact person and authorised MRS user(s) via email.

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 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.

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 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.