Export Procedures Overview
Learn when you need a Customs export permit, how to apply, and your responsibilities as an exporter.
Last updated 24 February 2026
.png)
Download the full version of the infographics [PDF, 2.79 MB] to view the linked resources.
Export Procedures
Exporters must obtain a Customs export permit before exporting goods from Singapore.
Goods exported from Singapore are not subject duty or GST.
The exporter is usually the party that issues the commercial invoice to the overseas customer. However, a third party may declare itself as the exporter if it is involved in exporting the goods, and is:
Willing to act as the exporter on behalf of the invoicing party; or
Acting as a consolidator for customers without a Unique Entity Number (UEN).
Exporters must declare the Free on Board (FOB) value and the Country/Region of Origin accurately in the export permit application.
Refer to Customs Circular No. 13/2021 and Customs Circular No. 06/2025 for detailed guidance on exporter responsibilities.
Types of Exports that Require a Permit
You must obtain a Customs export permit for the export of:
Locally manufactured goods or GST-paid goods
Goods from a Free Trade Zone (FTZ)
Dutiable goods from a licensed warehouse
Non-dutiable goods from a Zero-GST warehouse
Goods under the Major Exporter Scheme
Goods imported under the Temporary Import Scheme (for re-export)
Goods temporarily exported for re-import
A Strategic Goods Export Permit is required for goods controlled under the Strategic Goods (Control) Act.
Export Permit Submission Timelines
1. Strategic goods under the Individual Permit of the Strategic Trade Scheme (STS)
Submit 5 working days before export.
2. All other goods (Standard Rule)
Submit before export.
Recommended practice:
Export by sea: Before cargo lodgement with sea port operators (gate-in)
Export by air: Before cargo lodgement with air cargo ground handling agents
3. Goods with Special Timelines
Goods meeting the conditions below will be allowed to obtain the export permit in accordance with the following prescribed timeline
Type of goods | When to obtain permit | Conditions |
Goods under the Hand-Carried Exports Scheme (HCES) | Before export | Exempted by Comptroller of GST from advance submission |
Bulk petroleum products and chemicals ^ (loaded directly into a tanker) | Within 10 working days after vessel departure | Goods were released from licensed premises and exported from a petroleum licensee berth |
Within 3 working days after vessel departure | Goods were not released from licensed premises | |
Steel bars | Within 3 working days after vessel departure | Steel bars must be loaded directly into a carrier without additional packing |
^ Bulk petroleum products and chemicals refer to liquids loaded directly into an oil or chemical tanker without additional packing.
This does not include goods transported in ISO tanks or drums, as those have fixed volumes.
Errors and Offences
Exporters may face penalties if they do not comply with requirements under the Customs Act, the Regulation of Imports and Exports Act (RIEA), and their subsidiary legislation such as the Regulation of Imports and Exports Regulations (RIER).
Common offences include:
Incorrect or false declarations
Declaring the wrong value or wrong Country/Region of Origin in the export permit
Failing to declare goods exported from Singapore
Submitting declarations only after export
Failing to obtain pre-export approval for goods exported to Iran or the Democratic People’s Republic of Korea (3 working days before shipment)
Exporting goods using an expired permit
Failing to produce requested documents such as invoices or Bills of Lading
Failing to submit export documents within 14 days after vessel or aircraft departure
Minor offences may be compounded for up to S$5,000 per offence. Serious or fraudulent offences may result in prosecution.
Penalties upon Conviction
Offences and Penalties Under the Customs Act and Related Regulations
Offence | Penalty |
Incorrect declaration (Section 128(1)(a), Customs Act) | Fine up to S$10,000 or the amount of duty/GST payable (whichever is higher), or imprisonment up to 12 months, or both. |
Failure to declare goods imported/exported/transhipped (Section 128B(1)(a), Customs Act) | Same as above |
Failure/refusal to produce documents (Section 128C, Customs Act) | Same as above |
Failure to comply with conditions on removal of goods (Section 27(1)(c), Customs Act) | Fine up to S$5,000 |
Failure to produce licence or permit (Section 11(2), RIEA) | Fine up to S$3,000 |
Making a false declaration (Section 28(1)(a), RIEA) | Fine up to S$10,000, or imprisonment up to 2 years, or both. |
Importing, exporting, or transhipping goods without a permit (Regulation.3(1), RIER) | First conviction: Fine up to S$100,000 or 3 times the value of goods (whichever is higher), or imprisonment up to 2 years, or both. Subsequent convictions: Fine up to S$200,000 or 4 times the value of goods, or imprisonment up to 3 years, or both. |
Learn more about the prescribed offences and penalties under the Customs Act and the RIEA.
Best Practices
An exporter is responsible for the export of goods.
Do:
Keep your company’s particulars updated to ensure you receive timely updates on regulatory changes
Understand export requirements and permit conditions
Provide complete and accurate supporting documents to your declaring agent
Ensure freight forwarders understand your instructions and properly execute your instructions
Know the contents of each consignment and clarify with relevant parties if needed
Keep trade documents for at least 5 years
Check Competent Authorities’ requirements for controlled items before export
Declare product details correctly (for example, HS codes, quantities)
Comply with all permit conditions stated in the permit
Ensure the driver produces the permit for clearance as required in the permit condition
Declare the Country/Region of Origin accurately. For more information, you may refer to Customs Circular No. 06/2025
Do not:
Prevent officers from entering your premises or checking your documents
Make declarations without verifying the authenticity of all supporting documents
Declare goods as Singapore-origin when they do not qualify
Share your TradeNet user ID or password
Use your UEN to export goods that do not belong to you unless you are acting as the exporter or consolidator. Refer to Customs Circular No. 12/2013 for detailed responsibilities if an exporter.