Import
Traders should produce to Customs at entry
points, Customs permits and IESGP permits or Joint Customs/IESGP
permits and all supporting documents when clearing cargoes.
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 CCP each time
for Customs endorsement until the whole consignment is completely
cleared.
A trader who is a holder of an import authorisation
or ATA Carnet will clear his cargoes through the Customs
checkpoint under the manual system.
Export
For dutiable and controlled goods, the
trader must obtain a Cargo Clearance Permit from Customs
or the Controlling Authority before the export of the
goods. A Cargo Clearance Permit will have to be produced
at the Customs exit point for clearance of the goods.
The Customs seal placed on the cargo, if any, will be
verified by the Customs at the exit point before release
of the cargo.
For export of non-dutiable and non-controlled
goods by air or sea, the trader can clear the cargo through
the Customs checkpoint without a Cargo Clearance Permit
(IESGP Outward permit). For air consignment, IESGP allows
the submission of the Outward declaration for approval
within three days of 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 Cargo Clearance
Permit (Customs Outward or Joint Customs/IESGP Outward)
at the exit point for clearance of the following:
No dutiable goods may normally be exported
by sea unless the vessel which carries the goods exceeds
75 NRT (net registered tonnage). Cargo vessels between
75-300 NRT must be registered with Customs to carry high
duty goods such as intoxicating liquors and cigarettes.
Customs may impose conditions on the export and re-export
of dutiable goods as may be necessary, for example, intoxicating
liquors, cigarettes and certain other goods may be allowed
export or re-export only if their packing/containers are
marked with the legend "Singapore Duty Not Paid" or "SDNP".
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.
For goods under through bills of lading/airway
bills, Pink Transhipment permits are required for:
Locally-manufactured cargoes and GST-paid import
cargoes
Locally-manufactured cargoes 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.
