Temporary Import Scheme

The Temporary Import/Export Scheme (TIS) is designed to allow traders to:

• Temporarily import goods for approved purposes up to a maximum of 6 months, with suspension of Goods and Services Tax (GST) and duty (where applicable), or

• Temporarily export GST and/or duty-paid goods for approved purposes and re-import the same goods without GST and duty (where applicable)

Temporary Import

• Qualifying Goods and Purposes

• Permit Application Procedures

• Permit Application Procedures for Temporary Import of Scientific or Technical Goods

• Temporary Import Duration and Extension

• Additional Requirements

Temporary Export

• Qualifying Goods and Purposes

• Permit Application Procedures

• Temporary Export Duration and Extension

• Additional Requirements

Alternatives to the Temporary Import Scheme

• Temporary Importation/Exportation of Hand-carried Non-commercial Goods

• ATA Carnet
• Carnet de Passages en Douane

Errors and Offences

Traders may be penalised under the Customs Act if they do not comply with the requirements of the Temporary Import Scheme.

Examples of non-compliance detected:

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 to Temporary Import Period

• 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 & 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 upon conviction for key offences

More information on the offences and penalties under the Customs Act here.

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 have details of the exhibition and exhibitor(s) declared in the permit [i.e. name and year of the exhibition and name of the exhibitor(s) should be indicated in “Remarks” field, exhibition location name and address should be 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.

For more information on: