Re-importing Shut-out Goods
Re-importing Shut-out Goods
Shut-out goods refer to goods which are not carried on the intended vessel or aircraft.
Shut-out goods that were originally intended to be exported and sent to Free Trade Zones (FTZs), authorised piers and places may be re-imported into a licensed warehouse (for dutiable goods) or Zero GST warehouse (for non-dutiable goods) due to the following reasons:
- Change of departure date or time;
- Change of transportation mode (for example, from air to sea);
- Cancellation of shipment; and
- Non-fulfillment of goods’ quantity or specifications.
Goods and Services Tax (GST) relief may be granted for such cases of re-import and duty suspension. Please refer to Circular No. 07/2016 for more information regarding the documentation requirements to remove shut-out goods from FTZ.
A) Dutiable Shut-out Goods
The importer or the appointed freight handling agent should follow the steps in the tables below to apply for duty exemption and GST relief for re-importing dutiable shut-out goods.
Duty Exemption and GST Relief for Re-Importing Dutiable Shut-Out Goods Previously Released From a Licensed Warehouse, Into a licensed Warehouse
1) Submit the following supporting documents via the Customs Documentation Enquiry Form:
- A cover letter from the exporter or his agent stating reasons for the re-importation; and
- A copy of the previous Customs OUT (Approved Premises/Schemes) permit before the intended exportation.
2) Obtain a Customs In-Non Payment (Shut-Out) permit via TradeNet before the re-importation.
3) When obtaining the permit, please note:
- The previous Customs export permit number must be declared in the “Previous Permit No.” field;
- The licensed warehouse number issued to the licensed warehouse by Singapore Customs must be declared in the “Place of Receipt Code” field;
- A lot number provided by the licensed warehouse for the re-bonding of the dutiable goods into the licensed warehouse must by declared in the “Current Lot Number” field; and
- Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field.
Please refer to Circular No. 02/2015 on the requirements for the movement of dutiable goods and the declaration for exportation of dutiable goods from a licensed warehouse.
Duty Exemption and GST Relief for Re-Importing Dutiable Shut-Out Goods Previously under Transhipment with Inter-gateway Movement into a Licensed Warehouse (ie. Transhipment From First Checkpoint to Second Checkpoint, and Shut-out From Second Checkpoint)
1) Obtain a Customs In-Non Payment (Approved Premises/Schemes) permit via TradeNet before the re-importation of dutiable goods into a licensed warehouse.
2) When obtaining the permit, please take note of the following:
- The previous Customs permit number must be declared in the “Previous Permit No.” field; and
- Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field.
No Duty Exemption and GST Relief for Re-Importing or Importing Dutiable Shut-out Goods (Including those previously Imported under the Temporary Import Scheme) into Customs Territory
1) Dutiable shut-out goods will not have duty exemption and GST relief upon re-importation or importation into customs territory.
2) The importer or his agent is required to obtain an In-Payment (Duty & GST) permit for dutiable goods via TradeNet before the re-importation or importation.
B) Non-Dutiable Shut-out Goods
The importer or the appointed freight handling agent should follow the steps in the tables below for the application of GST relief for re-importing local (GST-paid) non-dutiable goods from a FTZ or authorised pier/place.
-
The importer or his appointed freight handling agent is required to produce the following supporting documents to the checkpoint officers for verification during cargo clearance -- A cover letter stating reasons for the re-importation;
- Delivery note;
- Commercial invoice; and
- Other relevant supporting documents. -
1) Obtain a Customs In-Non Payment (Shut-Out) permit via TradeNet before the re-importation.
2) When obtaining the permit, please take note of the following -- The previous customs permit number must be declared in the “Previous Permit No.” field; and
- Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field.3) Produce the permit and supporting documents (for example, commercial invoice, packing list and Bill of Lading) to the checkpoint officers for verification during cargo clearance.
-
1) Obtain a Customs In-Non-Payment (Shut-out) permit via TradeNet before the re-importation of non-dutiable goods into a Zero GST warehouse.2) When obtaining the permit, please take note of the following -
- The previous customs permit number must be declared in the “Previous Permit No.” field; and
- Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field. -
1) Obtain a Customs In-Non-Payment (Approved Premises/Schemes) permit via TradeNet before the importation of non-dutiable goods into a Zero GST warehouse.
2) When obtaining the permit, please take note of the following -
- The previous customs permit number must be declared in the “Previous Permit No.” field; and
- Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field. -
1) Non-dutiable shut-out goods will not have GST relief upon re-importation or importation into Customs territory.2) The importer or his agent is required to obtain an In-Payment (GST) permit for non-dutiable goods via TradeNet before the re-importation or importation.