Import

For import, traders should produce Customs Permits (or an import authorisation or ATA Carnet in lieu of a Permit) with the supporting documents (such as invoice, packing list, bill of lading etc) to the ICA officers at the entry checkpoint for the clearance of the goods.

For import of goods for local consumption, the duties and/or GST have to be paid before the goods can be released for entry.

For a consignment which requires partial clearance, the trader should produce the same permit each time for customs endorsement until the whole consignment is completely cleared.

Export

For dutiable and controlled goods, the trader must obtain a Customs Permit from Customs or the Controlling Authority, as appropriate, before the export of the goods. A Customs Permit will have to be produced to the ICA officers at the exit checkpoint for the clearance of the goods.

For export of non-dutiable and non-controlled goods by air or sea, the trader can clear the cargo through the checkpoint without a Customs Permit (IESGP Outward permit). For air consignment, IESGP allows the submission of the Outward declaration for approval within three days of the export of the cargo. For sea consignment, IESGP allows the submission of the Outward declaration before the departure of the vessel. Where the export of such goods is effected by road, the trader should produce the IESGP Outward permit at the time of export clearance.

The trader should produce the Customs Permit (Customs Outward or Joint Customs/IESGP Outward) at the exit checkpoint for the clearance of:

export of dutiable goods from licensed warehouses;

export of goods from bonded warehouses;

export of goods under the Temporary Export Scheme; and re-export of goods previous imported under the Temporary Import Scheme.

The Customs seal placed on the cargo, if any, will be verified by the ICA Officers at the exit checkpoint before release of the cargo.

No dutiable goods may normally be exported by sea unless the vessel which carries the goods exceeds 75 NRT (net registered tonnage).

Transhipment

White Transhipment permits are required for the re-export of:

dutiable goods; and

non-dutiable goods, which pass through Customs territory from one entry point to an exit point.

No Customs permit is required for the transhipment of non-dutiable and non-controlled cargo within the same FTZ.

For goods under through bills of lading/airway bills, Pink Transhipment permits are required for:

transhipment of dutiable goods except:

if the goods are imported by air and to be re-exported by air within Changi FTZ; and

if the goods are imported by sea in a container and are to be re-exported in the same container (without undergoing unstuffing and re-stuffing operation) by internal delivery.

transhipment of non-dutiable goods and non-controlled by external delivery; or

transhipment of controlled goods.

No Customs permit is required for the transhipment of non-dutiable and non-controlled cargo within the same FTZ.

Locally-manufactured cargoes and GST-paid import cargoes

Locally manufactured products and GST-paid import cargoes are allowed to be stored in the FTZ pending export/transhipment. However, they are subject to payment of GST if the goods are subsequently brought back into Customs territory.