Exporting Hand-Carried Commercial Goods (Singapore Customs web page)

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5. Exporting Hand-Carried Commercial Goods # Exporting Hand-Carried Commercial Goods Find out the requirements for exporting hand-carried commercial goods under HCES, including procedures at Changi Airport and digital clearance. Last updated on 24 July 2026 On this page - [Exporting under the Hand-Carried Export Scheme](#1be0a189c26834eb778149141bd1ce20) - [HCES Digital Service on Customs eServices](#91f10bf23d1b4631092258c88ca9c1f0) - [Exporting Trade Samples by Hand-Carry](#a7b69fb819c72cba9e4f9777bc6818ce) - [Exporting Temporary Imported Goods by Hand-Carry](#ecd19c0d4ec0e811f675920c76339717) If you plan to export commercial goods by hand-carry, there are important steps to follow to ensure smooth clearance. ## Exporting under the Hand-Carried Export Scheme The Hand-Carried Export Scheme (HCES), administered by IRAS, allows local exporters to zero-rate GST on goods hand-carried out of Singapore via Changi Airport.  The scheme has been in effect since 1 April 2009. For full [HCES rules ↗ (opens in new tab)](https://www.iras.gov.sg/irashome/Schemes/GST/Hand-Carried-Exports-Scheme--HCES-/), refer to IRAS’ website. If you are departing through Changi Airport, you must present the following to Singapore Customs for inspection and clearance at the airport: - The hand-carried goods - The approved Customs export permit - The commercial invoice - Your boarding pass or confirmed air ticket For bulky items or goods packed in luggage to be checked in, the goods and documents must be presented to Customs for inspection and clearance before you proceed to the immigration check-in area. After obtaining clearance from Customs, you must take the goods out of Singapore in your hand-carry or check-in luggage within **12 hours**. ## Not applicable at other checkpoints HCES does not apply to departures through Woodlands Checkpoint, Tuas Checkpoint, or other exit points. ## HCES Digital Service on Customs eServices The HCES digital service on Customs eServices allows you to retrieve an electronic copy of your clearance status (digital clearance) after your goods have been inspected at Changi Airport. This digital clearance: - Serves as the official endorsement of the HCES permit - Is one of the required documents to support zero-rating of the supply - Becomes available on Customs eServices within 3 working days after clearance ## How to Retrieve Your Digital Clearance

1. Log in to [Customs eServices ↗ (opens in new tab)](https://eservices1.customs.gov.sg).

2. Open the HCES digital service.

3. Search using either: - your permit number, or - the clearance date If you require assistance logging in to Customs eServices, please click [here ↗ (opens in new tab)](https://www.customs.gov.sg/doing-business/quick-links-for-traders/customs-eservices/). For full details on the digital service, refer to [Customs Circular No. 01/2023. ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/553a8ee3-3177-439c-b59d-6ba24a70c115/Circular_01_2023%20\(Ver3\).pdf) ## Who to Contact - Clearance at checkpoints (HCES permits): <customs_checkpoints@customs.gov.sg> Kindly provide the following information: - Date and Time of Clearance - Location of Clearance (e.g. Changi Airport Terminal 1 before/after immigration clearance) - Brief details of the carrier/exporter - Customs eServices technical queries: +65 6355 2000 - HCES policy and GST matters: IRAS at <gst@iras.gov.sg> or [IRAS’ e-Tax Guide “GST: Guide on Hand-Carried Exports Scheme” ↗ (opens in new tab)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/hand-carried-exports-scheme-\(hces\)) ## Exporting Trade Samples by Hand-Carry If you are hand-carrying trade samples out of Singapore, refer to the [Exporting Trade Samples](/doing-business/export-operations/export-procedures/exporting-trade-samples/) page for permit requirements. ## Exporting Temporary Imported Goods by Hand-Carry If you are exporting temporary imported goods (for example, unsold exhibition items) via hand-carry: - You must obtain a Customs export permit. - You or your Declaring Agent must present the goods together with the permit. - A Singapore Custom officer will verify and endorse the goods at the exit checkpoint. This ensures the remaining goods are properly accounted for at the end of the exhibition. Back to [Export Procedures](/doing-business/export-operations/export-procedures/) ## Other pages in Export Procedures - [Export Procedures Overview](/doing-business/export-operations/export-procedures/export-procedures-overview/) - [Authorised Piers and Places](/doing-business/export-operations/export-procedures/authorised-piers-and-places/) - [Controlled and Prohibited Goods for Exports](/doing-business/export-operations/export-procedures/controlled-and-prohibited-goods-for-export/) - [Depositing Goods in the Free Trade Zones](/doing-business/export-operations/export-procedures/depositing-goods-in-the-free-trade-zones/) - [Documentation for Clearance of Goods](/doing-business/export-operations/export-procedures/documentation-for-clearance-of-goods/) - [Exporting Pets](/doing-business/export-operations/export-procedures/exporting-pets/) - [Exporting Trade Samples](/doing-business/export-operations/export-procedures/exporting-trade-samples/) - [Obtain Customs Export Permit](/doing-business/export-operations/export-procedures/obtain-customs-export-permit/) - [Permit Amendment and Cancellation](/doing-business/export-operations/export-procedures/permit-amendments-and-cancellation/) - [Permit Exemptions](/doing-business/export-operations/export-procedures/permit-exemptions/) [See all pages](/doing-business/export-operations/export-procedures/) Back to top ## Singapore Customs [At Customs](/at-customs/)[Personal Shipment](/personal-shipment/)[Permits & Licences](/permits-and-licences/)[Doing Business](/doing-business/)[Know Customs](/know-customs/)eServices (opens in new tab)[News](/news/) ### Reach us [Contact](/know-customs/contact-us/)[Feedback](/know-customs/contact-us/cant-find-what-you-need/) © 2026 Government of Singapore, last updated on 28 September 2026 Report Vulnerability (opens in new tab)[Privacy Statement](/privacy-statement/)[Terms of Use](/terms-of-use/)REACH (opens in new tab) [](https://www.isomer.gov.sg) Made with Isomer (opens in new tab)[](https://www.open.gov.sg) Built by Open Government Products (opens in new tab) ## Singapore Customs [At Customs](/at-customs/)[Personal Shipment](/personal-shipment/)[Permits & Licences](/permits-and-licences/)[Doing Business](/doing-business/)[Know Customs](/know-customs/)eServices (opens in new tab)[News](/news/) ### Reach us [Contact](/know-customs/contact-us/)[Feedback](/know-customs/contact-us/cant-find-what-you-need/) © 2026 Government of Singapore, last updated on 28 September 2026 Report Vulnerability (opens in new tab)[Privacy Statement](/privacy-statement/)[Terms of Use](/terms-of-use/)REACH (opens in new tab) [](https://www.isomer.gov.sg) Made with Isomer (opens in new tab)[](https://www.open.gov.sg) Built by Open Government Products (opens in new tab)