Export Procedures Overview (Singapore Customs web page)

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5. Export Procedures Overview # Export Procedures Overview Learn when you need a Customs export permit, how to apply, and your responsibilities as an exporter. Last updated on 24 February 2026 On this page - [Export Procedures](#5737c83427c409d9ae903887f95afd97) - [Related Links](#9a57160e1e84f0a941bf602e5051afe8) .png) Download the full version of the infographics [\[PDF, 2.79 MB\] ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/31beedf9-9682-4036-a4cf-1e953bf84afb/Infographics-8-Export-Procedures-V3.pdf) to view the linked resources. ## Export Procedures Exporters must obtain a Customs export permit before exporting goods from Singapore. Goods exported from Singapore are not subject duty or GST. The exporter is usually the party that issues the commercial invoice to the overseas customer. However, a third party may declare itself as the exporter if it is involved in exporting the goods, and is: - Willing to act as the exporter on behalf of the invoicing party; or - Acting as a consolidator for customers without a Unique Entity Number (UEN). Exporters must declare the Free on Board (FOB) value and the Country/Region of Origin accurately in the export permit application. Refer to [Customs Circular No. 13/2021 ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/8839c5bf-d09c-4111-9b14-df3588b1d9f7/2021-11-12-circular132021ver%201.pdf) and [Customs Circular No. 06/2025 ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/8cfbdf44-7bda-45db-9a87-f5247e8c2e4d/Circular_06_2025.pdf) for detailed guidance on exporter responsibilities. Types of Exports that Require a Permit You must obtain a Customs export permit for the export of: - Locally manufactured goods or GST-paid goods - Goods from a [Free Trade Zone (FTZ)](/doing-business/import-operations/import-procedures/authorised-piers-and-places/) - Dutiable goods from a licensed warehouse - Non-dutiable goods from a Zero-GST warehouse - Goods under the Major Exporter Scheme - Goods imported under the Temporary Import Scheme (for re-export) - Goods temporarily exported for re-import A Strategic Goods Export Permit is required for [goods controlled under the Strategic Goods (Control) Act.](/permits-and-licences/trade-controls-and-prohibitions/strategic-goods-control/strategic-goods-control-list/strategic-goods-control-list-overview/) Export Permit Submission Timelines

**1. Strategic goods under the Individual Permit of the Strategic Trade Scheme (STS)** Submit **5 working days** **before** export.

**2. All other goods (Standard Rule)** Submit **before export**. Recommended practice: - *Export by sea:* Before cargo lodgement with sea port operators (gate-in) - *Export by air:* Before cargo lodgement with air cargo ground handling agents

**3. Goods with Special Timelines** Goods meeting the conditions below will be allowed to obtain the export permit in accordance with the following prescribed timeline **Type of goods** **When to obtain permit** **Conditions** Goods under the Hand-Carried Exports Scheme (HCES) **Before** export Exempted by Comptroller of GST from advance submission Bulk petroleum products and chemicals ^ (loaded directly into a tanker) Within **10 working days** after vessel departure Goods were released from licensed premises and exported from a petroleum licensee berth Within **3 working days** after vessel departure Goods were **not** released from licensed premises Steel bars Within **3 working days** after vessel departure Steel bars must be loaded directly into a carrier without additional packing ^ Bulk petroleum products and chemicals refer to liquids loaded directly into an oil or chemical tanker without additional packing. This does not include goods transported in ISO tanks or drums, as those have fixed volumes. Errors and Offences Exporters may face penalties if they do not comply with requirements under the Customs Act, the Regulation of Imports and Exports Act (RIEA), and their subsidiary legislation such as the Regulation of Imports and Exports Regulations (RIER). Common offences include: - Incorrect or false declarations - Declaring the wrong value or wrong Country/Region of Origin in the export permit - Failing to declare goods exported from Singapore - Submitting declarations only after export - Failing to obtain pre-export approval for goods exported to Iran or the Democratic People’s Republic of Korea (3 working days before shipment) - Exporting goods using an expired permit - Failing to produce requested documents such as invoices or Bills of Lading - Failing to submit export documents within **14 days** after vessel or aircraft departure Minor offences may be compounded for up to **S$5,000 per offence**. Serious or fraudulent offences may result in prosecution. Penalties upon Conviction Offences and Penalties Under the Customs Act and Related Regulations <table> <colgroup> <col style="width: 50%" /> <col style="width: 50%" /> </colgroup> <tbody> <tr class="odd"> <td><p><strong>Offence</strong></p></td> <td><p><strong>Penalty</strong></p></td> </tr> <tr class="even"> <td><p>Incorrect declaration (Section 128(1)(a), Customs Act)</p></td> <td><p>Fine up to <strong>S$10,000</strong> or the amount of duty/GST payable (whichever is higher), or imprisonment up to 12 months, or both.</p></td> </tr> <tr class="odd"> <td><p>Failure to declare goods imported/exported/transhipped (Section 128B(1)(a), Customs Act)</p></td> <td><p>Same as above</p></td> </tr> <tr class="even"> <td><p>Failure/refusal to produce documents (Section 128C, Customs Act)</p></td> <td><p>Same as above</p></td> </tr> <tr class="odd"> <td><p>Failure to comply with conditions on removal of goods (Section 27(1)(c), Customs Act)</p></td> <td><p>Fine up to <strong>S$5,000</strong></p></td> </tr> <tr class="even"> <td><p>Failure to produce licence or permit (Section 11(2), RIEA)</p></td> <td><p>Fine up to <strong>S$3,000</strong></p></td> </tr> <tr class="odd"> <td><p>Making a false declaration (Section 28(1)(a), RIEA)</p></td> <td><p>Fine up to <strong>S$10,000</strong>, or imprisonment up to 2 years, or both.</p></td> </tr> <tr class="even"> <td><p>Importing, exporting, or transhipping goods without a permit (Regulation.3(1), RIER)</p></td> <td><p><strong>First conviction:</strong> Fine up to S$100,000 or 3 times the value of goods (whichever is higher), or imprisonment up to 2 years, or both. </p> <p><strong>Subsequent convictions:</strong> Fine up to S$200,000 or 4 times the value of goods, or imprisonment up to 3 years, or both.</p></td> </tr> </tbody> </table> Learn more about the prescribed offences and penalties under the [Customs Act](/know-customs/acts-legislation/customs-act/) and the [RIEA](/know-customs/acts-legislation/regulation-of-imports-and-exports-act/). Best Practices An exporter is responsible for the export of goods. **Do:** - Keep your company’s particulars updated to ensure you receive timely updates on regulatory changes - Understand export requirements and permit conditions - Provide complete and accurate supporting documents to your declaring agent - Ensure freight forwarders understand your instructions and properly execute your instructions - Know the contents of each consignment and clarify with relevant parties if needed - Keep trade documents for at least 5 years - Check Competent Authorities’ requirements for controlled items before export - Declare product details correctly (for example, HS codes, quantities) - Comply with all permit conditions stated in the permit - Ensure the driver produces the permit for clearance as required in the permit condition - Declare the Country/Region of Origin accurately. For more information, you may refer to [Customs Circular No. 06/2025 ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/c0427cf4-fd91-4df7-ba57-5006fd4d2f96/Circular_06_2025.pdf) **Do not:** - Prevent officers from entering your premises or checking your documents - Make declarations without verifying the authenticity of all supporting documents - Declare goods as Singapore-origin when they do not qualify - Share your TradeNet user ID or password - Use your UEN to export goods that do not belong to you unless you are acting as the exporter or consolidator. Refer to [Customs Circular No. 12/2013 ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/c6e5b793-bb2a-46bf-922b-1408d7193333/2013-10-07-Circular122013.pdf) for detailed responsibilities if an exporter. ## Related Links [](/doing-business/export-operations/export-procedures/controlled-and-prohibited-goods-for-export/) ### Controlled and Prohibited Goods [](/doing-business/export-operations/export-procedures/permit-exemptions/) ### Permit Exemptions [](/doing-business/export-operations/export-procedures/obtain-customs-export-permit/) ### Obtain Customs Export Permit [](/doing-business/export-operations/export-procedures/depositing-goods-in-the-free-trade-zones/) ### Depositing Goods in the Free Trade Zones [](/doing-business/export-operations/export-procedures/retaining-your-trade-documents/) ### Retaining Your Trade Documents [](/doing-business/export-operations/export-procedures/documentation-for-clearance-of-goods/) ### Documentation for Clearance of Goods [](/doing-business/export-operations/export-procedures/return-of-permit/) ### Return of Permit ## For More Information - [Exporting Hand-Carried Commercial Goods](/doing-business/export-operations/export-procedures/exporting-hand-carried-commercial-goods/) - [Types of Export Permits](/doing-business/export-operations/export-procedures/types-of-export-permits/) - [Permit Validity and Error Messages](/doing-business/export-operations/export-procedures/permit-validity-and-error-messages/) - [Permit Amendments and Cancellation](/doing-business/export-operations/export-procedures/permit-amendments-and-cancellation/) - [Exporting Pets](/doing-business/export-operations/export-procedures/exporting-pets/) - [Exporting Trade Samples](/doing-business/export-operations/export-procedures/exporting-trade-samples/) - [Supply of Air/Sea Stores](/doing-business/export-operations/export-procedures/supply-of-air-sea-stores/) Back to [Export Procedures](/doing-business/export-operations/export-procedures/) ## Other pages in Export Procedures - [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 Hand-Carried Commercial Goods](/doing-business/export-operations/export-procedures/exporting-hand-carried-commercial-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)