Types of Import Permits (Singapore Customs web page)

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5. Types of Import Permits # Types of Import Permits Find out about the types of import permits in Singapore, including in-payment, in-non-payment, and temporary permits, along with their requirements. Last updated on 25 September 2026 On this page - [Before You Apply](#ab3de76159dd3bba5864d6f036e9e6ec) - [In-Payment Permits](#67f673926bacae7219dfcc2c695ff8c9) - [In-Non-Payment Permits](#ddbffbd830523d82a5f305cc75e15ea8) - [TradeNet Unavailability](#b85e9daa51cdeb86f65554f8bde4783f) - [When You Do Not Need an Import Permit](#883d30b29346d93a267bbf389430207d) - [Related Links:](#8d7d703fb2f2714d031a224c89218e25) Import permits are essential for ensuring your goods enter Singapore smoothly and compliantly. Not sure which permits are needed? Here is a breakdown of the different permit types and their requirements: ## Before You Apply Here is a quick checklist before you apply:

1. Determine whether your goods are dutiable, non-dutiable, controlled, or exempt.

2. Determine the movement type: Is it for local use, storage, temporary entry, re-export or destruction?

3. Check if your goods fall under a special scheme (for example, Major Exporter Scheme (MES), Import GST Deferment Scheme (IGDS), Approved Import GST Suspension Scheme (AISS)).

4. Prepare supporting documents, such as invoices, BL/AWB, packing list, etc. ## In-Payment Permits These permits are for goods that are subject to duty and/or GST: | | | | | ------------------------------------------------------- | -------- | -------------------------------------------------------------------------------------------------------- | | **Declaration type** | **Code** | **Purpose** | | Goods and Services Tax (GST) (including duty exemption) | GST | For paying GST on goods imported for local consumption, including goods that qualify for duty exemption. | | Duty and GST | DNG | For paying duty and/or GST on dutiable goods imported into Singapore. | ## In-Non-Payment Permits These permits suspend or exempt duty and/or GST: **Declaration type** **Code** **Purpose** **Approved Premises/Schemes** **APS** - For moving dutiable goods from a Free Trade Zone (FTZ) or overseas into a licensed warehouse for storage; or  - For moving non-dutiable goods from FTZ into a zero-GST warehouse. - Inward movement of goods exempted from GST under schemes such as MES, IGDS or AISS. **Storage in FTZ** **SFZ** For moving goods into the first or second FTZ for storage. **GST relief and/or duty exemption** **GTR** For goods exempted from duty and/or GST for entitled persons (for example, embassies, high commissions and consulates). **Temporary consignments** — For exhibitions, fairs, public performances, conferences, sporting events or similar events (with or without sales) **TCS** Temporary import for event-related activities. — For other purposes **TCO** Temporary import for general purposes not listed above. — For repairs, modification, treatment, inspection or emission testing **TCR** Temporary import for repair or related testing. — Re-importation of goods temporarily exported **TCI** For bringing back goods that were previously exported temporarily. — For exhibitions by the National Heritage Board, Singapore Art Museum and National Gallery Singapore **TCE** Temporary import for exhibitions by these national institutions. **Destruction** **DES** For bringing goods into customs territory for destruction. **Re-export** **REX** For re-exporting the entire consignment through the same or a different FTZ (not for goods under Competent Authority control). **Shut-out** **SHO** For returning shut-out dutiable and non-dutiable cargoes from an FTZ to a licensed or zero-GST warehouse, or for returning local GST-paid non-dutiable shut-out cargoes to a local warehouse. Refer to the complete [list of permit declaration types. ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/e2ffcbcb-1b63-47fa-b9a9-dcb33c71b9e3/Module_5_-_types_of_permit_applications.pdf) ## TradeNet  Unavailability During an unscheduled TradeNet unavailability, Singapore Customs may advise importers who cannot obtain an approved permit to use a [Letter of Undertaking ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/f3814ad2-c1f2-49cc-987b-eb2e0fa6504e/lou-template-for-tn-unavailability-6aug15.pdf) (LOU) for cargo clearance. In such a scenario, Singapore Customs will issue a notice containing instructions on the usage of the LOU. Importers are to comply with these instructions. Where clearance is required, a printed LOU with supporting documents is required to be presented for clearance. In addition to the LOUs, importers must obtain permits within 3 working days after TradeNet service is restored.  ## When You Do Not Need an Import Permit You do not need an import permit for common low-risk situations such as:  - Personal liquor not exceeding 10L or tobacco not exceeding 0.4kg brought in by travelers - Investment in precious metals not exceeding 0.5kg for personal use - Fuel in a vehicle or aircraft’s supply tank - Up to 10L of petroleum in a spare container in a vehicle - Postal or courier importers, unless specifically required by Singapore Customs - Non-controlled goods imported by post (including investment precious metals) - Trade samples, specimens for analysis or test, gifts of total value not exceeding S$400 (excluding liquor/tobacco) - Self-propelled boats for pleasure, recreation, sports or other similar events (for example, sailing yachts)  - Freight containers used for cargo transport - Human remains or ashes (refer to [Transfer of Remains for Cremation or Burial page](/at-customs/arriving-in-singapore/transfer-of-remains/) for more information) **For more information** Explore Module 5 of the e-Learning [Guide to Customs’ Procedures](/doing-business/business-resources/learning-hub/e-learning-resources/) for permit fields and declaration types, or attend [SC 111 – Hands-On TradeNet Declaration](/doing-business/business-resources/learning-hub/courses-and-events/) for practical permit application training.  ## Related Links: [](/permits-and-licences/import-export-facilitation-schemes/temporary-import-export/temporary-import-export-scheme-overview/) ### Temporary Import Scheme [](/doing-business/import-operations/import-procedures/controlled-and-prohibited-goods-for-imports/) ### Controlled goods [](/doing-business/export-operations/export-procedures/permit-validity-and-error-messages/) ### Permit Validity and Error Messages Back to [Import Procedures](/doing-business/import-operations/import-procedures/) ## Other pages in Import Procedures - [Import Procedures Overview](/doing-business/import-operations/import-procedures/import-procedures-overview/) - [Authorised Piers and Places](/doing-business/import-operations/import-procedures/authorised-piers-and-places/) - [Claiming Preferential Tariff Treatment for Dutiable Imports](/doing-business/import-operations/import-procedures/claiming-preferential-tariff-treatment-for-dutiable-imports/) - [Controlled and Prohibited Goods for Imports](/doing-business/import-operations/import-procedures/controlled-and-prohibited-goods-for-imports/) - [Depositing Goods in Free Trade Zones](/doing-business/import-operations/import-procedures/depositing-goods-in-free-trade-zones/) - [Depositing Goods in Licensed or Zero-GST Warehouses](/doing-business/import-operations/import-procedures/depositing-goods-in-licensed-or-zero-gst-warehouses/) - [Documents for Clearance of Goods](/doing-business/import-operations/import-procedures/documents-for-clearance-of-goods/) - [Hand-carried Temporary Imported Goods](/doing-business/import-operations/import-procedures/hand-carried-temporary-imported-goods/) - [Importing by Postal or Courier Service](/doing-business/import-operations/import-procedures/importing-by-postal-or-courier-service/) - [Importing Dutiable Motor Vehicles](/doing-business/import-operations/import-procedures/importing-dutiable-motor-vehicles/) [See all pages](/doing-business/import-operations/import-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)