ATA Carnet

A foreign entity, such as a foreign exhibitor, can use an ATA Carnet to temporarily import goods into Singapore (excluding intoxicating liquors and tobacco) for display or use at exhibitions, fairs, or other similar events.

Import Permits are not required for goods imported using an ATA Carnet. For controlled goods, Carnet holders are required to seek the assessment from the respective Competent Authority prior to the import of the goods. Carnet holders can click here to determine if the goods they wish to temporarily import are under the purview of any Competent Authority.

Requirements for Local and Foreign ATA Carnet

• Foreign ATA Carnet
  • During Temporary Import
    Upon arrival in Singapore, the Carnet and the goods must be presented to the checkpoint officer for verification and endorsement. The goods are allowed to be temporarily imported into Singapore for a period of 6 months from the date of importation, provided it is still within the Carnet’s validity period. If not, the goods will be allowed in Singapore until 1 day before the Carnet’s validity date.
    

  • After Temporary Import and Before Re-Export
    For goods temporarily imported or re-exported in containers using foreign Carnet, the foreign entity or its locally appointed freight forwarding agent must apply for Customs’ supervision of respective unstuffing or stuffing of the goods at least 1 working day in advance before the intended operation. Application for  Customs’ supervision is not required for goods transported via conventional means (i.e. hand-carried) at point of clearance. Carnet holders can apply for Customs’ Supervision by clicking here.

  • During Re-Export
    The Carnet and the goods must be presented to the checkpoint officer for verification and endorsement when re-exporting the goods.

  • Transfer of Ownership for Goods Temporarily Imported into Singapore
    If goods imported under the Carnet are sold, GST is payable based on the selling price of the goods when ownership of goods is transferred from the Carnet holder. The GST can be paid via an In-Payment permit through TradeNet. Please email to Customs Carnet for assessment and approval of the GST payable amount prior to application on TradeNet. If there are any goods unaccounted before re-export, duty and/or GST will be recovered from the Carnet holder.
• Local ATA Carnet
  • Before Temporary Export
    For temporary exportation of goods for specific purposes, an ATA Carnet can be used in lieu of a Customs export permit. A Singapore exporter may apply for an ATA Carnet from the Singapore International Chamber of Commerce (SICC). The temporarily exported goods must be re-imported into Singapore within 6 months of export, provided it is still within the Carnet validity period. After obtaining the ATA Carnet, the exporter must apply for Customs’ supervision of packing or stuffing at least 1 working day before the intended operation. Carnet holders can apply for Customs’ Supervision by clicking here.

  • During Temporary Export and Re-Import
    The Carnet and the goods must be presented to the checkpoint officer for verification and endorsement.

  • After Re-Import
    For goods re-imported in container using local Carnet, the Singapore exporter must apply for Customs’ supervision of unstuffing at least 1 working day before the intended operation.
    Carnet holders can apply for Customs’ Supervision by clicking here.
• Extension of ATA Carnet Re-Exportation / Re-Importation Due Date
  • ATA Carnet holders who wish to extend the re-exportation or re-importation due date may write in to Customs Carnet at least 2 weeks before the due date. Please note that the extension of the ATA Carnet validity period is not allowed, and an expired ATA Carnet is not allowed to be used in Singapore.
    
• Replacement of Expiring ATA Carnet
  • A replacement ATA Carnet may be used if the Original ATA Carnet is lost, stolen, destroyed, or expiring.
    For lost or stolen ATA carnet, a copy of the police report made in the country of occurrence will need to be submitted before the replacement ATA carnet can be approved.
    For approval of the use of replacement ATA Carnets, please write to to Customs Carnet .