Hand-Carry Goods Singapore: Which Customs Permit, In or Out
Samples, spare parts or a small batch of stock in a staff member's bag are goods imported for commercial purposes, and the traveller's GST relief does not cover them (Singapore Customs). They move on a TradeNet permit instead, which the company applies for itself or through a declaring agent acting on its behalf (Singapore Customs).
Declaration Nexus is a Singapore customs broker and declaring agent. We prepare and file the TradeNet permit, and we apply for hand-carry permits.
We compared these rules with pages from Singapore Customs, AskGov and IRAS on 31 October 2026.
Key takeaways
Coming in, commercial goods need a valid import permit at the Red Channel when the GST payable exceeds S$300 (Singapore Customs).
The S$500 traveller GST relief does not cover goods imported for commercial purposes (Singapore Customs).
Going out through Changi under the Hand-Carried Exports Scheme (HCES), IRAS asks for an export permit whatever the value or quantity of the goods (IRAS).
HCES works at Changi only. Land and sea exits follow other rules (Singapore Customs).
Which permit applies when goods come in or go out
The permit follows the direction of travel. Goods coming in to stay pay GST on an In-Payment permit; goods going out need an export permit, except in the cases Customs lists below. Through Changi, a seller can use HCES to zero-rate GST on a sale to an overseas customer.
Case | What the official page says | Source |
In by air at Changi, goods staying | An In-Payment GST (IPT-GST) permit, with the Inward MAWB field filled as Hand-carried | |
In from Malaysia | A Customs In-Payment GST (including Duty Exemption) permit, shown to the ICA officer on arrival | |
In by ferry | Passenger terminals take personal effects only; commercial goods must come in through an authorised pier or place | |
In, goods leaving again | Temporary Import Scheme: the permit is a Customs In-Non Payment (Temporary Consignment), filed in TradeNet | |
Trade samples in | Non-dutiable samples, CIF S$400 or less: GST relief, on an In-Non Payment (GTR) permit. Above S$400: an In-Payment (GST) permit | |
Out at Changi, sold to an overseas customer (HCES) | An OUT Permit or Cargo Clearance Permit in TradeNet, needed whatever the value or quantity | |
Out at Changi, by hand | An Out-Direct (OUT-DRT) permit, with the Outward MAWB field filled as Hand-carried | |
Out by land, sea or Seletar | HCES does not apply. AskGov says export permits are needed to hand-carry commercial goods | |
Trade samples out | Non-controlled samples up to S$400: no permit. Controlled samples: a permit whatever the value |
Some rows rest on AskGov answers rather than a Customs rule page. A traveller who is unsure on arrival should ask a checking officer, either at the Red Channel or in the Customs Examination Area (Singapore Customs).
Bringing commercial goods into Singapore by hand
Business goods in a suitcase are taxed like any other import: Customs says GST applies to everything brought into Singapore unless it is exempt (Singapore Customs).
The GST rate is 9% (IRAS). Customs says it is charged on a value that can take in the CIF figure (cost, insurance and freight), other chargeable costs and any duty payable (Singapore Customs). See how customs value (CIF) is built.
At the Red Channel, the traveller must show a valid Customs import permit for commercial goods "where GST payable exceeds S$300" (Singapore Customs). The line is the GST payable, not the value of the goods.
Nor does the Customs@SG app help here. Customs excludes trade, commercial or business goods with GST above S$300 from the app; those need a TradeNet permit (Singapore Customs).
For a Changi arrival, AskGov sets out the permit fields. The permit is IPT-GST, the Place of Release is the terminal code (AT1B, AT2B, AT3B or AT4B), the Place of Receipt code is the letter O and the inward transport mode is Air (AskGov). See what an In-Payment permit is.
From Malaysia, the permit is shown to the ICA officer on arrival (AskGov). By ferry, commercial goods can't come through the passenger terminals (AskGov).
Liquor brought in for commercial purposes is a separate case: it attracts both duty and GST (AskGov).
Does the S$500 traveller GST relief cover business goods?
No. The relief is for travellers' own goods: up to S$500 after 48 hours or more abroad, and up to S$100 after less than 48 hours (Singapore Customs). The same page excludes goods imported for commercial purposes, and so does the relief for used articles and personal belongings.
There is a second catch for staff. Anyone holding a Singapore-issued employment pass, work permit, long-term pass, dependent pass or student pass cannot claim the relief (Singapore Customs).
For the personal side of a trip, see what travellers must declare at customs.
The four numbers that get mixed up: S$300, S$400, S$1,000 and "regardless of value"
Customs and IRAS publish four figures. Each answers a different question.
Figure | What it measures | Direction | Source |
S$300 | GST payable on commercial goods. Above it, a valid import permit at the Red Channel | In | |
S$400 | Value of trade samples (excluding liquor and tobacco) | In and out | |
S$1,000 | Total value of non-dutiable, non-controlled goods exported by air, including hand-carried goods, listed as not needing an export permit | Out by air | |
"Regardless of the value" | The HCES export permit, needed to zero-rate a sale | Out via Changi |
The S$400 line only helps with real samples. Customs defines them as goods shown or demonstrated to solicit orders, or to let a manufacturer make the same goods. While here, a sample can't be sold or consumed, can't go into normal use and can't earn hire or reward (Singapore Customs). Stock for sale is not a sample.
The last two figures read differently for the same suitcase leaving Changi. AskGov's list of goods that need no export permit includes non-dutiable, non-controlled goods sent by air, as cargo or by hand, "not exceeding S$1,000 in total value" (AskGov).
Under HCES, the export permit is needed "regardless of the value and quantity of goods" (IRAS). That rule is a condition for zero-rating a sale to an overseas customer.
Another AskGov answer says "Export permits must be obtained to hand-carry commercial goods" (AskGov). We report both readings and don't pick one. For your own goods, confirm with Singapore Customs or IRAS. See the full list of export permit exemptions and checking whether a product is controlled.
Taking commercial goods out through Changi: the Hand-Carried Exports Scheme
IRAS runs HCES. Through it, a local exporter can zero-rate GST on goods carried by hand out of Singapore at Changi Airport, and it has applied since 1 April 2009 (Singapore Customs). IRAS limits it to goods sold to overseas customers (IRAS).
Zero-rating is an IRAS matter: for your GST return, ask IRAS.
On the day, Customs wants to see four things at the airport: the goods themselves, the commercial invoice, the approved export permit and a boarding pass or confirmed air ticket (Singapore Customs). The same page sets three more points:
Bulky items, or goods in check-in luggage, are shown to Customs before the immigration check-in area.
After clearance, the goods must leave Singapore within 12 hours.
The digital clearance shows up on Customs eServices within 3 working days and counts as the HCES permit's official endorsement. AskGov puts it at about three working days (AskGov).
IRAS adds the people and paper rules (IRAS). The carrier must be 16 or above, and can be the supplier or the overseas customer, or someone either of them authorises, such as an employee.
To support zero-rating, IRAS requires the supporting documents to be kept "within 60 days from time of supply". They include your invoice to the overseas customer, the export permit (endorsed, or with its digital clearance) and proof of payment received from the overseas customer. A company can apply on form GST F17 to be exempted from HCES (IRAS). AskGov says such a company must obtain the export permit within three days of the export (AskGov).
Unsold exhibition goods leaving by hand also need an export permit, presented with the goods (Singapore Customs).
Want a quote for your declarations? Ask a Declaration Nexus declaring agent on WhatsApp. or call +65 6589 8122 · email enquiry@declarationnexus.com |
What changes when you leave by land or sea
HCES stops at Changi. Customs says it does not cover leaving through Woodlands Checkpoint, Tuas Checkpoint or any other exit point (Singapore Customs). IRAS words it as goods hand-carried out by sea, land or Seletar Airport (IRAS). To zero-rate on those routes, IRAS points to the export evidence in its GST: Guide on Exports.
The S$1,000 exemption above is for goods exported by air (AskGov). For land exits, the only general line we found on the official pages is AskGov's statement that export permits are needed to hand-carry commercial goods (AskGov). The pages give no further procedure.
Temporary hand-carry for goods that will go out again
Goods that can come in temporarily include professional equipment for short-term use, exhibition items, and trade or demonstration samples the traveller carries in person. The permit has to be in hand before arrival, and the traveller goes to the Red Channel after immigration (Singapore Customs).
For commercial purposes, the permit is In-Non Payment (Temporary Consignment) (Singapore Customs). Samples sent out temporarily must be re-imported within 3 months (Singapore Customs). The detail is in our guide to goods that come in for a show or repair and go out again.
Who can apply for a hand-carry permit in Singapore?
The company that owns the goods, or a declaring agent acting for it. Before any import permit, the company needs a UEN and an activated Customs Account. After that, a declaring agent can file customs permits for the company (Singapore Customs).
For HCES, IRAS says you may register for your own TradeNet account or appoint a declaring agent (IRAS). Filing your own is a fair option.
Overseas companies are covered too. AskGov says a local declaring agent may act for a foreign company that is not registered with ACRA (AskGov). Read more on selling into Singapore without a Singapore company.
Or Declaration Nexus can apply for hand-carry permits as your declaring agent, filed in TradeNet.
What to send before you travel
One message with these details lets us check which permit applies:
Goods list: what each item is and how many, and which are samples.
Value: the invoice value of each line.
Direction: coming into Singapore, going out, or in and back out again.
Checkpoint: the Changi terminal, or the land or sea crossing you plan to use.
Travel date: and the flight or crossing.
For HCES: the commercial invoice to the overseas customer, and who will carry the goods.
Your UEN: or tell us the company has none in Singapore.
Send us the details
Send the details above. We check which permit the trip needs and confirm whether we can file it for you before you travel.
Ask Declaration Nexus on WhatsApp (+65 8786 3987), see our hand-carry permit service, or contact the declaration desk. Goods going as cargo or by courier follow the normal route: see import and export permit declarations.
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 |
Our Customs Permit Services
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 | Price: request a quote Permits and paperwork when cargo cannot be loaded onto its intended vessel. |
 | Price: request a quote Permits to export goods that were earlier imported into Singapore. |
 | Price: request a quote Permits for goods hand-carried through a Singapore checkpoint. |
 | Price: request a quote Permit support for businesses operating under the MES. |
Frequently asked questions
Is an export permit required for hand-carried commercial goods?
It depends on the case. One AskGov answer says export permits are needed to hand-carry commercial goods (AskGov). Another AskGov answer lists non-dutiable, non-controlled goods exported by air up to S$1,000 as not needing one (AskGov). Under HCES at Changi, IRAS asks for a permit regardless of value (IRAS). Check which case is yours.
Can commercial goods come from Batam by ferry in a suitcase?
Not through the passenger terminal. AskGov says passenger terminals take personal effects only, and traders must bring commercial goods in through an authorised pier or place (AskGov). The same answer says all goods coming in, going out or transhipped can only move through authorised piers and places, e.g. Free Trade Zones and land checkpoints (AskGov).
How much does a TradeNet permit cost?
Singapore Customs puts a typical TradeNet permit application at about S$3.19, made up of a S$0.90 statutory fee and S$2.29 in processing and messaging fees, for self-filers (Singapore Customs). GST on goods coming in is separate, at 9% on the value (IRAS).
Can Declaration Nexus apply for a hand-carry permit for us?
Yes. Declaration Nexus is a Singapore customs broker and declaring agent. We prepare and file the TradeNet permit, and we apply for hand-carry permits. Send us the goods list, the value, the direction, the checkpoint and the travel date on WhatsApp (+65 8786 3987), and we confirm which permit applies and whether we can file it.
Customs rules, permit types and GST treatment are set by Singapore Customs and IRAS and can change. Check the linked official page, or ask a declaring agent, before you travel.
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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. |
