Types of Import Permits
Find out about the types of import permits in Singapore, including in-payment, in-non-payment, and temporary permits, along with their requirements.
Last updated 25 February 2026
Import permits are essential for ensuring your goods enter Singapore smoothly and compliantly. Not sure which permits are needed? Here is a breakdown of the different permit types and their requirements:
Before You Apply
Here is a quick checklist before you apply:
Determine whether your goods are dutiable, non-dutiable, controlled, or exempt.
Determine the movement type: Is it for local use, storage, temporary entry, re-export or destruction?
Check if your goods fall under a special scheme (for example, Major Exporter Scheme (MES), Import GST Deferment Scheme (IGDS), Approved Import GST Suspension Scheme (AISS)).
Prepare supporting documents, such as invoices, BL/AWB, packing list, etc.
In-Payment Permits
These permits are for goods that are subject to duty and/or GST:
Declaration type | Code | Purpose |
Goods and Services Tax (GST) (including duty exemption) | GST | For paying GST on goods imported for local consumption, including goods that qualify for duty exemption. |
Duty and GST | DNG | For paying duty and/or GST on dutiable goods imported into Singapore. |
In-Non-Payment Permits
These permits suspend or exempt duty and/or GST:
Declaration type | Code | Purpose |
Approved Premises/Schemes | APS |
|
Storage in FTZ | SFZ | For moving goods into the first or second FTZ for storage. |
GST relief and/or duty exemption | GTR | For goods exempted from duty and/or GST for entitled persons (for example, embassies, high commissions and consulates). |
Temporary consignments | ||
— For exhibitions, fairs, public performances, conferences, sporting events or similar events (with or without sales) | TCS | Temporary import for event-related activities. |
— For other purposes | TCO | Temporary import for general purposes not listed above. |
— For repairs, modification, treatment, inspection or emission testing | TCR | Temporary import for repair or related testing. |
— Re-importation of goods temporarily exported | TCI | For bringing back goods that were previously exported temporarily. |
— For exhibitions by the National Heritage Board, Singapore Art Museum and National Gallery Singapore | TCE | Temporary import for exhibitions by these national institutions. |
Destruction | DES | For bringing goods into customs territory for destruction. |
Re-export | REX | For re-exporting the entire consignment through the same or a different FTZ (not for goods under Competent Authority control). |
Shut-out | SHO | For returning shut-out dutiable and non-dutiable cargoes from an FTZ to a licensed or zero-GST warehouse, or for returning local GST-paid non-dutiable shut-out cargoes to a local warehouse. |
Refer to the complete list of permit declaration types.
When TradeNet Is Down
If TradeNet becomes unexpectedly unavailable, importers may to clear goods using a Letter of Undertaking (LOU). Once TradeNet is restored, you must obtain the required permit within 3 days, and any duty/GST must be paid at the checkpoint (if no duty-free concessions apply).
When You Do Not Need an Import Permit
You do not need an import permit for common low-risk situations such as:
Personal liquor not exceeding 10L or tobacco not exceeding 0.4kg brought in by travelers
Investment in precious metals not exceeding 0.5kg for personal use
Fuel in a vehicle or aircraft’s supply tank
Up to 10L of petroleum in a spare container in a vehicle
Postal or courier importers, unless specifically required by Singapore Customs
Non-controlled goods imported by post (including investment precious metals)
Trade samples, specimens for analysis or test, gifts of total value not exceeding S$400 (excluding liquor/tobacco)
Self-propelled boats for pleasure, recreation, sports or other similar events (for example, sailing yachts)
Freight containers used for cargo transport
Human remains or ashes (refer to Transfer of Remains for Cremation or Burial page for more information)
For more information
Explore Module 5 of the e-Learning Guide to Customs’ Procedures for permit fields and declaration types, or attend SC 111 – Hands-On TradeNet Declaration for practical permit application training.