The exportation of goods from Singapore is regulated under the Customs Act, the Regulation of
Imports and Exports Act, the Strategic Goods (Control) Act, the Chemical Weapons (Prohibition) Act and their related subsidiary legislations.
Duties and GST Payments
Export of all goods is not subject to duty or Goods and Services Tax (GST).
The exporter is required to take up the appropriate export permit for the export of goods from Singapore regardless of whether or not the goods are controlled or non-controlled. Generally, the exporter will be the party who issues the commercial invoice to his overseas customer and is required to declare the FOB value of the goods in the export permit application. The outward permit must cover the following movements of goods:
- removal of dutiable goods from a licensed warehouse for export;
- removal of non-dutiable goods from a Zero-GST warehouse, and goods under the Major Exporter Scheme for export;
- removal of goods for re-export which have been earlier imported temporarily under the Temporary Import Scheme; and
- temporary export of goods abroad which are intended to be re-imported.
A TradeNet® permit for strategic goods (prefix “XO”) is required for the export of goods controlled under the Strategic Goods (Control) Act. More information on the list of such controlled strategic goods and technology can be found at http://www.customs.gov.sg/stgc/leftNav/per/Exports+Transhipments+and+Transits.htm.
Different Competent Authorities (CAs) will impose different sets of requirements. More information on the requirements can be found at http://www.customs.gov.sg/leftNav/trad/TradeNet/Highlights+on+Competent+Authorities+%28CAs%29+Procedures.htm.
Trade prohibitions are imposed on certain goods that cannot be exported to countries sanctioned by the United Nations Security Council (UNSC). You are advised to refer to the relevant UNSC Resolutions to determine if the goods may be exported to the sanctioned countries. A complete listing of the UNSC Sanctions can be found at http://www.customs.gov.sg/stgc/leftNav/san/.
In general, a permit has to be applied through TradeNet® prior the exportation of goods from Singapore. Specifically, traders are required to:
- Obtain an OUT Permit through TradeNet® any time before export, prior to goods lodgement with sea port operators or air cargo ground handling agents, if the goods are exported by sea or air, or
- Obtain an OUT Permit through TradeNet® before goods are exported out of Singapore by road and rail, or
- Obtain an OUT (Temporary Consignment) Permit through TradeNet® before exporting goods which are previously imported under the Temporary Import Scheme out of Singapore, or
- Obtain an OUT (Temporary Export/Re-imported Goods) Permit through TradeNet® before goods are exported under the Temporary Export Scheme, or
- Obtain an OUT (Approve Premises/Schemes) Permit through TradeNet® before goods are released from the LW and/or ZGS for export out of Singapore.
More information on permit requirement and exemption can be found at http://www.customs.gov.sg/leftNav/trad/TradeNet/Imports+and+Exports+Information.htm.
Temporary Export of Goods
Goods that are temporarily exported are subject to the following conditions:
- The goods were intended to be re-imported during the time of export;
- The appropriate permit was filed to cover the temporary export; and
- At the time of exportation or during the time when the goods were abroad, the ownership of the goods was not transferred to a person outside Singapore.
Singapore Customs offers traders and businesses a comprehensive guide of Singapore export procedures. You can visit the Singapore Customs website at http://www.customs.gov.sg.
ABOUT SINGAPORE CUSTOMS
Singapore Customs was re-constituted on 1 April 2003 to bring together revenue collection and enforcement, trade documentation, trade facilitation and security functions under one agency. As
Singapore’s single authority on customs and trade regulatory matters, Singapore Customs upholds customs and trade laws to build trust in Singapore’s external trading system, facilitate trade, and protect revenue.
Singapore Customs is at the crossroads of international trade and plays a proactive role in balancing the intricate requirements of trade facilitation, security, and regulatory compliance to support Singapore as a global trade hub. As the single trade regulator, Singapore Customs is well placed to collaborate with multiple stakeholders in trade, both from the public and private sectors. In performing our work, we firmly believe in facilitating legitimate trade, while simultaneously ensuring that Singapore’s trading system is not being exploited for illicit purposes. This guiding philosophy is encapsulated in Singapore Customs’ Vision, Mission and Motto, and is core to our strategic planning.
Since 1989, Singapore Customs has been administering the TradeNet system, the world’s first national single window for trade declaration. This has facilitated trade and documentation processes, making them easy and seamless. Singapore Customs administers preferential tariffs arising from the many free trade agreements signed by Singapore for the benefit of the trading community. Singapore Customs consults and engages the trade and industry to understand customers’ needs, and offers customised solutions to the business community. We aim to lower their business compliance costs, enhance efficiency and promote business growth in Singapore.
Singapore Customs is the lead agency in promoting trade security and secure trade supply chains. Asia’s first supply chain security programme, the Secure Trade Partnership (STP) was launched in 2007 by Singapore Customs. We put in place a voluntary certification programme for companies that seek to adopt robust security measures in their trading operations, thereby contributing to the security of the global supply chain. We are also the lead agency for developing the APEC and World Customs Organisation (WCO) Trade Recovery Guidelines to help economies resume normal trading functions quickly in the event that supply chains are disrupted.
Singapore Customs maintains an effective and robust regulatory regime that is able to adapt quickly to the ever-changing business landscape. As a key revenue collection agency for Singapore, Singapore Customs safeguards Government revenue, ensures a level playing field for traders, and takes firm enforcement action against those who attempt to evade duties and taxes, bring in contraband goods or make fraudulent declarations. By adopting principles of risk management, Singapore Customs enables legitimate traders to trade easily and securely in Singapore. To learn more, visit www.customs.gov.sg.
55 Newton Road #10-01
Customs Call Centre: +65 6355 2000
Fax: +65 6250 8663