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Singapore Customs

Additional Requirements for Import

The Temporary Import Scheme requires security lodgement, prior necessary approvals and permits (for controlled goods), compliance with Customs conditions, and proper re-export permit or payment of GST or duty where applicable.

Last updated 3 March 2026
Security Lodgement

You or your declaring agent must lodge a security with Singapore Customs to use the temporary import scheme.

This can be in the form of a banker’s guarantee or an insurance bond.

Controlled Goods

Some goods require approval from a Competent Authority (CA) before they can be temporarily imported.

Use the Harmonised System/Competent Authority (HS/CA) Product Code Checker to check if your goods are controlled. You can search by description, HS code or CA product code.

If the item is controlled, the search results will show:

  • The CA responsible; and

  • The CA’s contact details

Contact the CA directly for licensing requirements.

Non-Manipulation of Goods Temporarily Imported

Temporarily imported goods must not be altered in a way that changes their form, HS code or function.

If such changes occur, GST will be payable.

Goods must remain identifiable to Customs officers as the same items that were originally imported.

GST and/or Duty Payment

GST and/or duty are payable on the temporarily imported goods if they are:

  • Sold locally

  • Disposed of locally

  • Transferred locally

  • Not re-exported after the temporary import period ends

You must obtain a Customs In-Payment permit within 3 working days of the sale, disposal, transfer or end of the temporary import period (whichever is earlier).

Include the previous temporary import permit number in the “Previous Permit No.” field.

Import and Export Permits

You must obtain the relevant customs permits through TradeNet:

  • Before importing the goods, and

  • Before re-exporting them

If the permit conditions require it, you must show the permit to checkpoint officers during cargo clearance.

Sealing and Unstuffing of Goods

Customs officers may affix a seal on a package or container before releasing the goods.
Sealed goods must be unstuffed under Customs supervision.

The organiser, local freight forwarder, declaring agent or exhibitor must e-file for supervision at least 1 working day before the unstuffing. Supervision fees will be charged.

Re-exporting Goods under the Temporary Import Scheme

For re-export, Customs officers may seal packages or containers after an exhibition.
You must present the sealed goods to officers at the exit point with the seal intact.

The organiser, local declaring agent or exhibitor must e-file for Customs supervision for packing or stuffing at least 1 working day before the operation. Supervision fees apply.

Unauthorised Breakage of Customs Seals

It is an offence to break or tamper with a Customs seal affixed to any package or container.

The declarant and the person responsible for the sealed goods must safeguard the seal at all times.

Motor Vehicles for Temporary Use

Foreign-registered vehicles temporarily imported into Singapore must comply with Customs requirements and, in addition, obtain the necessary Land Transport Authority (LTA) permits. Check the OneMotoring website for details before entering Singapore.