Documents for Clearance of Goods
Check the documents required for clearance of containerised, conventional, hand-carried, and air cargo, including GST relief rules at Singapore checkpoints.
Last updated 23 February 2026
Containerised Cargo
When applying for a customs permit, you must declare the:
Container number
Shipper seal number
Clearance Requirements By Mode of Import
By sea
You do not need to present the customs permit and supporting documents at the inward checkpoint for clearance.
By air or land
You must present the following documents for verification and clearance at the checkpoint:
Copy of the customs permit
Commercial invoice
Packing list
Air Waybill (AWB) or consignment note (not applicable for land imports)
Examples of permit conditions requiring document presentation:
Condition code | Description |
A1 | The goods and this permit with invoices, BL/AWB, etc. must be produced for Customs clearance or endorsement at a Free Trade Zone “In” Gate. |
A3 | The goods must be produced with this permit, invoices, BL/AWB, etc. for Customs endorsement at an airport checkpoint or designated Customs office. |
H1 | The goods and this permit with invoices, BL/AWB, etc. must be produced for Customs clearance at Woodlands or Tuas Checkpoint. |
Conventional Cargo and Hand-Carried Goods
You must present the following at the inward checkpoint:
The goods
Printed copy of the customs permit
Supporting documents (Commercial invoice, packing list, Bill of Lading/Airway Bill)
Partial Clearance
If you are clearing only part of a shipment, you must present the same permit each time until the entire shipment is cleared. Please note that partial clearance is not allowed at Woodlands and Tuas Checkpoints.
Air Imports with GST Relief (Changi Airfreight Centre)
GST relief and permit waiver applies only to non-controlled, non-dutiable air imports with a total Cost, Insurance and Freight (CIF) value of S$400 or less.
Freight forwarders/handling agents must clear these parcels using:
A summary list
Commercial invoice and House AWB/consignment note for each parcel
Scenarios Where GST Relief Is Not Applicable
• Goods imported by land, sea, or truck-flights
• Imports containing controlled or dutiable goods
• Parcel containing goods with a total CIF value above S$400
Summary List Requirements
You must prepare a hardcopy summary list in English and include:
Checklist of Required Details and Declarations for Parcel Processing
Company details | Use your company letterhead and indicate the page number. |
Itemised list | List down each item in alphabetical order with its:
|
An undertaking | Provide an undertaking (signed by minimally managerial staff), confirming that:
|
Parcel labelling | Ensure each parcel is labelled with its corresponding invoice and HAWB/consignment note. |
Refer to Circular No. 01/2021 for more details. For calculation of CIF value, see Circular No. 04/2016 and Circular No. 21/2023.
Summary Table of Document Requirements
Summary of Mandatory Import Documents and Checkpoint Requirements based on Cargo Category and Value
Type of cargo | Documents required | Present at checkpoint? |
Containerised (sea) |
| No |
Containerised (air/land) |
| Yes, if permit conditions require |
Conventional or hand-carried |
| Yes |
Air imports ≤ S$400 (non-dutiable, non-controlled) |
| Yes, at CAC |
Any cargo > S$400 or controlled/dutiable |
| Yes, if permit conditions require |