Temporary Import/Export Scheme Overview
Learn about the Temporary Import Scheme (TIS), including qualifying goods, permit requirements, duration, extensions, common errors, offences and best practices.
Last updated 24 February 2026
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Temporary Import Scheme
The Temporary Import/Export Scheme (TIS) allows traders to temporarily move goods into and out of Singapore for approved purposes, with GST and duty suspended when conditions are met.
Under TIS, you can:
Temporarily import goods for approved purposes for up to 6 months, with GST and duty suspended (if applicable).
Temporarily export GST- or duty-paid goods and re-import them without paying GST or duty again (if applicable).
Temporary Import
The TIS allows you to bring goods into Singapore for approved non-commercial purposes with GST and duty suspended.
Use the links below to learn what qualifies, how to apply, permit conditions, and how long your temporary import can last.
Temporary Export
Temporary export lets you send GST- or duty-paid goods overseas for testing, exhibitions, repairs or similar activities, and return them without paying GST or duty again.
Use the links below to learn what qualifies, how to apply, and how long your temporary export can last.
Alternatives to the Temporary Import Scheme
If your goods or purpose do not qualify for TIS, you may use other temporary admission options.
These include hand-carried non-commercial movements, the ATA Carnet for event goods, or the Carnet de Passages en Douane for vehicles.
Errors and Offences
Traders may be penalised under the Customs Act if they fail to comply with TIS requirements.
Here are some examples of non-compliance:
Incorrect Declarations
Application declared for non-qualifying goods (e.g. consumable goods) or non-qualifying purposes (e.g. rental).
Goods temporarily imported were declared under an incorrect declaration type (e.g. declared under INP(TCR) for repair instead of under INP(TCS) for goods for display at an exhibition).
Goods temporarily imported under a Customs inward permit for temporary import [e.g. INP(TCR)] were subsequently declared for re-export under an incorrect outward declaration type [e.g. OUT (Direct)], instead of the correct outward declaration type [e.g. OUT (TCR)].
Goods temporarily imported under a Customs inward permit for temporary import [e.g. INP(TCS)] were subsequently declared for re-export under an incorrect outward declaration for temporary export [i.e. OUT(TCI)], instead of the correct outward declaration type [e.g. OUT (TCS)].
Export Without a Customs Outward Permit
Failure to obtain a Customs outward permit before the temporary imported goods are re-exported from Singapore.
Failure to Obtain Approval for Extension of Temporary Import Period
If you need more time to keep goods in Singapore, you must apply for an extension before the temporary importation end-date.
Failure to obtain approval for an extension to the temporary import period before the temporary importation end-date.
Breach of Permit Conditions
Failure to Re-export the Temporarily Imported Goods before the Temporary Importation End-date: DD permit condition states that the “goods must be re-exported by (date)”.
Failure to Re-export the Temporarily Imported Goods Using the Correct Permit: DD permit condition states that the “goods must be exported under a Customs ‘OO’, ‘OU’ or ‘XO’ permit before the stipulated date”.
Failure to Apply for Customs Supervision for Customs Outward Permit Container: D6/D7 permit condition states that an E-file application must be made to Company Compliance and Audit Branch for supervision of stuffing of containers for export or for inspection of the goods.
Failure to Produce Goods Imported under the Temporary Import Scheme for customs clearance/endorsement at the checkpoints during import and export:
Permit and hand-carried goods were not presented at the airport for customs clearance/endorsement.
Driver did not produce goods for customs clearance/endorsement at the respective cargo checkpoints.
For minor offences under the Customs Act, Singapore Customs may compound the offences for a sum not exceeding S$5,000 per offence. Offenders may be prosecuted if the offence committed is of a fraudulent or serious nature.
Penalties for Non-compliance
Singapore Customs may compound minor offences for up to S$5,000 per offence.
More serious or fraudulent cases may lead to prosecution.
Examples of penalties include:
Incorrect declarations: Fine up to S$10,000 or duty/GST equivalent (whichever is higher), or up to 12 months imprisonment, or both.
Breach of permit conditions: Fine up to S$5,000.
Refer to the offences and penalties under the Customs Act for more information.
Best Practices
You are accountable as a trader or Declaring Agent for the goods imported under the TIS. You must observe the following Dos and Don’ts and adhere to regulatory requirements.
Do
Check if goods are controlled by any Competent Authority and seek their approval before the temporary importation of goods. This is a simple one-line item.
Ensure you lodge sufficient security in the form of Banker’s Guarantee (BG), Finance Company Guarantee or an Insurance Bond to cover the amount of security required and the security has sufficient validity to cover the total temporary import period declared.
Ensure that permits applied under TCS contain the following details of the exhibition and exhibitor(s):
The name of the exhibitor(s), indicated in “Remarks” field
The name and year of the exhibition
The exhibition location name and address, indicated in “Place of Receipt Name and Address” field
For temporary imports that are hand-carried, please indicate the name and passport number of the person hand-carrying the goods in the “Remarks” field.
Ensure that the information or supporting documents (e.g. Commercial Invoice/ Packing List) provided in the permit application allows Customs to identify the goods declared during clearance or inspections.
Ensure that goods are only imported into Singapore under a qualifying purpose under the TIS, and that the correct permit type for the temporary import is declared.
Ensure that extension (if required) of the temporary import permit is taken up before the expiry of the temporary import period, with submission of the relevant supporting documents.
Ensure that a payment permit is taken up within 3 working days of any sale, disposal, transfer or expiry of the temporary import period (whichever is earlier).
Ensure goods brought in under the TIS are re-exported no later than the temporary importation End-Date indicated on the approved Customs inward permit.
Ensure that you comply with the permit conditions:
DD condition – “Goods must be re-exported under a Customs ‘OO’, ‘OU’ or ‘XO’ permit before the stipulated date".
D6 condition – “An E-file application must be made to Company Compliance Branch for supervision of stuffing of containers for export.”
D7 condition – “An E-file application must be made to Company Compliance Branch for inspection of the goods.”
Ensure you declare the correct permit type for goods to be re-exported under the TIS with the relevant supporting documents.
Ensure to apply for customs supervision of stuffing of containers or inspection of goods exported under TIS (refer to permit conditions).
Do Not
Remove any GST suspended goods for export or local consumption without the proper permits.
Remove the Customs seal affixed to the container containing goods imported under the TIS without prior approval from Singapore Customs. You are required to apply for Customs supervision of unstuffing of such sealed containers.