Additional Requirements

Controlled Goods

Controlled goods require proper authorisation (advance notification, licence or certificate approval) from the relevant Competent Authorities (CAs) before they may be temporarily exported out of Singapore and subsequently re-imported.

Please use the Harmonised System/Competent Authority (HS/CA) Product Code Search Engine to check if the goods that you wish to import are controlled items. Fill in the description of the goods, Harmonized System (HS) Code or CA Product Code in the respective fields. If the goods are controlled items, the name and contact person of the CA will be indicated next to the item’s HS Code. You may check with the contact person of the relevant CA on their licensing requirements of your goods directly.

Non-Manipulation of Goods Temporarily Exported

Goods that are temporarily exported out of Singapore should not be subject to any manipulation such that it will change the form or function of the goods (for example, resulting in a change in its HS code). In the event there is a change, GST will be payable on the goods.

Goods must be identifiable to the satisfaction of customs officers that the goods are in the same condition as that when they were previously exported.

GST and/Duty Payment

GST and/or duties are payable on any additional parts added to the temporarily exported goods when they are being re-imported. Please click here for more information.

Import & Export Permits

You should apply for the relevant Customs permits via TradeNet before the actual temporary exportation and prior to the re-importation of the goods.

You must produce the permits to the checkpoint officers for verification at the time of cargo clearance, if it is stated in the permit conditions.

Sealing and Unstuffing of Goods

Officers at the entry points may affix a seal onto any package or container before releasing the goods. These sealed goods must be unstuffed under Customs supervision.

The organiser/local freight forwarder/local declaring agent/exhibitor must e-file for Customs supervision of unstuffing at least one working day before the intended operation.

For import/transhipment of containerised/conventional consignments, imposed with permit conditions for Customs Supervision.

The importer, haulier or declarant must submit an online Application for Customs Supervision to Singapore Customs at least one working day before the operation.

For import/transhipment of containerised consignments, affixed with Customs Red Seal.

Officers at the entry points may seal any package or container before releasing the goods. Such sealed goods must be unpacked or unstuffed under Customs’ Supervision.

For import of containerised consignments under Carnet.

For goods that would be imported and re-exported in containers, the foreign entity or its locally appointed freight forwarding agent must apply for Customs Supervision of respective unstuffing and stuffing of the goods at least one working day in advance before the intended operation.

For temporary export/re-export of containerised/conventional consignments under Temporary Import Scheme

Permits imposed with any of the following permit conditions, the exporter, haulier or declarant must submit an online Application for Customs Supervision to Singapore Customs at least one working day before the intended operation.

Unauthorised Breakage of Customs Seals

It is an offence to break or tamper with a Customs seal affixed onto a package or container. The Declarant of the Customs permit and the person who has the custody of a sealed package or container should take measures to safeguard the Customs seal.