Goods in a Free Trade Zone? The Permit to Bring Them In
Your goods are sitting in a Singapore Free Trade Zone (FTZ) and have to be trucked to your own premises. For goods under a Storage in FTZ (SFZ) permit, Customs asks for an In-Payment “GST” permit, with the previous permit number field filled in (AskGov). The GST is paid through that permit, and the IBG payment is processed when the permit is approved (Singapore Customs). So have the money ready before you apply, and apply when you can use the permit in time.
Your next step is Declaration Nexus. WhatsApp us your invoice, packing list and Storage in FTZ permit number now. We'll tell you what we can do for you.
Where are the goods going?
Settle the destination before anyone files, because it picks the permit. Permit names are from the Customs table (Singapore Customs) unless linked.
Destination | Permit | GST |
Your premises, non-dutiable goods | In-Payment GST | Paid through the permit |
Your premises, dutiable goods | In-Payment DNG; under an SFZ permit, see the next section | Paid through the permit, with any duty |
Licensed warehouse, dutiable goods | In-Non-Payment APS | No In-Payment permit at this stage; these permits suspend or exempt the tax |
Zero-GST warehouse, non-dutiable goods | In-Non-Payment APS (AskGov) | As above |
GST-exempt under MES, IGDS, AISS or a similar scheme | In-Non-Payment APS | As above |
Overseas | Out Direct (AskGov) | Not one of the two payable cases in the GST section |
Liquor and tobacco have their own limit: at most 30 days of FTZ storage, after which they are transhipped or go to licensed premises. Customs puts no limit on storing goods that travel on a through bill of lading or air waybill (Singapore Customs).
The permit that takes goods from the FTZ to your premises
You need an In-Payment permit, and for SFZ goods you complete the previous permit number field (AskGov). Another AskGov answer says “Payment permit” (AskGov). An SFZ permit does not cover the move: SFZ is for getting goods into a first or second FTZ for storage (Singapore Customs).
Dutiable goods are where the official wording does not line up. The AskGov answer says GST and does not separate them. The Customs table (Singapore Customs) gives DNG where duty and/or GST is paid on dutiable goods, which Customs lists as intoxicating liquors, tobacco products, motor vehicles and petroleum products (Singapore Customs). Neither page addresses dutiable goods held under an SFZ permit, so ask Customs which code applies before you file.
On whether the later permit must repeat the SFZ permit's HS code, Customs says only to declare the goods' HS code on it accordingly (AskGov). See keeping the HS code consistent and which In-Payment permit your import needs.
When GST is actually paid
Plan the money for permit approval, not the day the goods leave.
While goods stay in an FTZ, duty and GST are suspended. They become payable if the goods are consumed inside the zone, or if they “leave the FTZ and enter Singapore's customs territory for local sale or consumption” (Singapore Customs). On approval, the payment is “processed through IBG”, from the importer's IBG or the declaring agent's, and automatically from the agent's where the importer keeps none (Singapore Customs).
A G1 code is the exception. It appears if IBG is not the payment mode, or the amount is above the IBG limit. Payment must then reach Customs before the goods may leave customs control (Singapore Customs).
Approval also starts the permit's validity, typically “Approval Date + 9 Working Days”. The period varies with the goods, purpose and places of release and receipt. It is how long the permit can be used, not a processing time. If you cannot use it in time, extend it through TradeNet before it expires (Singapore Customs). Under IBG, applying early means paying early.
GST is worked out on the CIF value, including any duties and the costs of sale and delivery (Singapore Customs); see how the CIF value is built. Goods sold while in an FTZ use the last selling price. If that is below the original import value, Customs may examine the sale and its documents (AskGov).
If plans change after approval, cancellations are among the refund reasons Customs lists. Apply through the Refund Module in TradeNet (Singapore Customs); see amending or cancelling a permit. Taxable companies should ask IRAS about GST accounting (Singapore Customs).
FCL or LCL: can the container be unstuffed at your premises?
In general, only a Full Container Load (FCL) may leave the FTZ for unstuffing in customs territory (AskGov). A Less-than-Container Load (LCL) holds goods for more than one consignee or from more than one consignor (AskGov). One consignee may be declared FCL, more than one LCL (AskGov).
A local LCL container may still be unstuffed outside the FTZ if it holds no transhipment goods and is consigned to one party. Customs permits must cover all its inbound goods. Where duty or GST is suspended on goods meant for licensed premises, the container is unstuffed at those premises first (AskGov).
Two AskGov answers differ on overlanded goods. The newer one asks for a covering permit promptly and says “A disclosure must be submitted” under the Voluntary Disclosure Programme “within 24 hours from the time of unstuffing” (AskGov). The older one has the goods “accounted for” in that time, then a permit and the disclosure (AskGov). Plan on the newer wording, permit and disclosure both.
Want a quote for your declarations? Ask a Declaration Nexus declaring agent on WhatsApp. or call +65 6589 8122 · email enquiry@declarationnexus.com |
Local goods that went into the FTZ and came back
GST-paid goods coming back need an In-Payment permit, with duty and/or GST payable (AskGov). Local goods stored in an FTZ take an In-Payment (GST) permit with “RCNOSTK” as the Place of Receipt code (AskGov).
Where an export order is cancelled, non-dutiable goods can leave as shut-out cargo if that happens within 24 hours of entering the FTZ. The exporter or agent shows a letter with the reasons and supporting documents at the checkpoints, and some goods are excluded. Otherwise Customs asks for an In-Non-Payment Shut-Out permit (AskGov). See a container that missed its vessel and shut-out permit filing.
What to have ready
Invoices, BL/AWB and packing list (Singapore Customs).
The previous permit number, for goods under an SFZ permit (AskGov).
For containerised cargo, the container number and shipper seal number (Singapore Customs).
Any authorisation controlled goods need from Competent Authorities (Singapore Customs).
By sea, containerised cargo needs no permit or documents presented at the inward checkpoint. By air or land, present documents if permit conditions require it (Singapore Customs).
Send us your documents
Declaration Nexus is a Singapore customs broker and declaring agent. We prepare and file the TradeNet permit.
Customs lists two options: appoint a declaring agent, or register as one and apply for a TradeNet User ID (Singapore Customs). See filing your own permits or using a declaring agent.
Send us the product description, the HS code if you have one, and the supplier's invoice, and tell us what you're trying to work out. We'll tell you what we can do for you.
WhatsApp us now on +65 8786 3987, and see import and export permit filing.
Need a declaring agent in Singapore?
Speak to a Declaration Nexus declaring agent about your next permit or clearance. Call: +65 6589 8122 WhatsApp: +65 8786 3987 Email: enquiry@declarationnexus.com Office: 60 Paya Lebar Road, Unit 07-54 Paya Lebar Square, Singapore 409051 |
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Frequently asked questions
Can I clear only part of the goods?
Yes, except at Woodlands and Tuas Checkpoints, which do not allow it. Present the same permit for each part until the shipment is fully cleared (Singapore Customs). If the permit is fully used and goods remain, apply for a new payment permit (AskGov).
What if the SFZ permit is wrong?
For a wrong HS code that cannot be amended, Customs says you may wish to disclose it voluntarily (AskGov). A wrong importer's name cannot be amended, so Customs asks for a new SFZ permit with the correct name (AskGov).
Singapore Customs and IRAS set these rules and can change them. Check the linked official page, or ask Customs, before your goods move.
Related guides
PUBLISHED BY Declaration Nexus Team Declaring agent and customs broker at Paya Lebar Square, Singapore |
Have a customs question? WhatsApp the Declaration Nexus team at +65 8786 3987. |
