How to Import Used Machinery into Singapore
Facts checked against Singapore Customs, NEA and IRAS pages on 31 October 2026.
To import used machinery into Singapore, you file a TradeNet import permit before the goods arrive (Singapore Customs) and declare what you paid plus the costs of delivery (Customs value rules). The extra step is NEA. Used electrical and electronic equipment is a controlled used item, and its permit must be approved before import (Singapore Customs, NEA requirements).
A declaring agent can file that permit for you. Declaration Nexus is a Singapore customs broker and declaring agent. We prepare and file the TradeNet permit. Our import and export permit filing page explains how we work.
The questions usually arrive separately: which permit, what value and whether NEA is involved. This guide puts them in one route to check before the machine ships.
In this article |
KEY TAKEAWAYS
|
In this article |
Key takeaways
A machine that will be used here goes on an In-Payment permit, which is how GST is paid on goods brought in for local use (Singapore Customs).
Zero value is not accepted (AskGov).
Used electrical and electronic equipment shows as NEA(MTV) in TradeNet (Singapore Customs).
For direct reuse: the invoice or contract, plus a surveyor's report that the equipment works (product-code guide).
Which permit does a used machine need?
A second-hand machine needs a Customs import permit like any other import. Singapore Customs requires a Customs Import Permit, submitted in TradeNet, for goods coming into Singapore (Singapore Customs).
For a machine that will run in your factory, that is the In-Payment permit (Singapore Customs, Types of Import Permits). Our guide to the In-Payment permit explains its declaration types.
This article covers machines that stay. For bringing equipment in only for a repair or a show, see our separate guide.
Three things come first:
The importer. Where an overseas seller invoices a Singapore company and names it as the consignee, that Singapore company counts as the importer (Singapore Customs).
A Customs Account. After you receive your UEN, activate a Customs Account. Without one, you cannot submit an import permit application (Singapore Customs).
Timing. You must get the right customs permit before the goods arrive in Singapore (Singapore Customs).
Who files it is your choice: a Declaring Agent (DA) can apply for the permit for you. If you would rather file yourself, your company must register as a DA and apply for a TradeNet User ID (Singapore Customs). We set out who files an import permit, and in whose name in more detail. If you want it handed over, our import permit service prepares and files it.
What value do you declare for a second-hand machine?
Declare what you paid, plus the cost of getting the machine here. Singapore Customs treats transaction value as the main way to set customs value, and for GST every cost of getting the goods delivered to Singapore has to be added (Singapore Customs, Establishing Customs Value).
Transaction value needs evidence of a sale: a commercial invoice, a sales contract or a purchase order (Singapore Customs). Customs lists pro-forma invoices among documents not to use for a permit (Singapore Customs, Import Procedures Overview).
Old or cheap does not mean zero. Customs says on AskGov that a declaration cannot carry a zero value. You still need to show how you arrived at the commercial value, and keep trade documents that support it (AskGov, Singapore Customs).
What if there was no sale, say a machine your group company sends over without selling it? Customs says that with no sale, you can base the value on transaction value of identical or similar goods that share the machine's country of origin and were exported at about the same time (AskGov, Singapore Customs). Where transaction value cannot be used, Customs lists alternative methods (Singapore Customs). The pages linked here set no separate formula for second-hand goods.
Then the GST. It is charged at the prevailing rate and worked out on the CIF value, meaning cost, insurance and freight (AskGov), and IRAS gives the current rate as 9% (IRAS).
Goods that are not on Customs' dutiable list pay GST only, with no duty (Singapore Customs). For a non-dutiable machine, that is 9% of the CIF value. Our page on how customs value (CIF) is built walks through each part.
Does NEA have to approve used machinery?
If the machine is electrical or electronic equipment, NEA is involved before the machine ships. NEA controls imports of several groups of goods, among them hazardous and some non-hazardous wastes, recyclables and used items. Customs' NEA page gives used electrical and electronic equipment as one example of a used item. TradeNet lists this control, CCMD (Basel Convention), as NEA(MTV) (Singapore Customs, NEA requirements).
Why do waste rules touch a working machine? Because a used item can be waste in law. The Customs and NEA product-code guide explains that a country may treat a used item as waste if its own laws define or regard it as waste (product-code guide).
The useful part for a factory buyer: NEA's guideline says used equipment shipped for direct reuse or repair, rather than for disposal or recycling, is generally not treated as e-waste (NEA guidelines). The paperwork is how you show that your machine is for reuse.
The timing is fixed. Every item controlled under CCMD(Basel) needs an approved TradeNet permit before it is imported, exported or moved in transit. The declarant also uploads the invoice or packing list and the bill of lading or air waybill to the permit (Singapore Customs).
Do not guess whether your machine is controlled. Customs advises looking up the goods description, HS code or CA product code in its HS/CA Product Code Checker, and controlled goods need authorisation from the Competent Authority before import (Singapore Customs).
The product-code guide includes descriptions such as used compressors, used air-conditioning machines for direct reuse and used electrical parts of machinery for direct reuse (product-code guide). Your machine's own code decides, so start with getting the HS code chain right. For how a Competent Authority approval differs from the permit itself, see licence or permit for controlled goods.
Want a quote for your declarations? Ask a Declaration Nexus declaring agent on WhatsApp. or call +65 6589 8122 · email enquiry@declarationnexus.com |
Need help with a permit or customs clearance? Talk to a Declaration Nexus declaring agent on WhatsApp for a quick answer. or call +65 6589 8122 · email enquiry@declarationnexus.com |
Import used machinery Singapore: the 5-check route
Run these five checks in order, before the seller books the shipment. Check 2 applies only if the machine will make dutiable goods.
Check | What the rule says |
1. Is the machine controlled? | Check the description, HS code or CA product code in the HS/CA Product Code Checker. Controlled goods need Competent Authority authorisation before import (Singapore Customs). |
2. Will it make dutiable goods? | For machinery used to manufacture dutiable goods, Singapore Customs must give prior approval before the machinery is imported (AskGov). |
3. What value goes on the permit? | Transaction value plus all costs incidental to delivery, backed by an invoice, sales contract or purchase order (Singapore Customs). Not a pro-forma invoice (Singapore Customs), and never zero (AskGov). |
4. Are the reuse papers ready? | For used electrical and electronic equipment for direct reuse: the invoice or contract and a surveyor's report of good working condition (product-code guide), or an inter-company undertaking letter (NEA). Add a letter on your letterhead declaring that no country involved treats the equipment as waste and that Singapore has a ready market for its direct reuse, plus NEA's Written Approval if one applies (NEA). Invoice or packing list and BL/AWB go up with the permit (Singapore Customs). |
5. When is the permit filed? | Before import (Singapore Customs). For NEA(MTV) items, traders are encouraged to submit "at least 5 working days before the import" (product-code guide). An In-Payment permit is typically valid until 9 working days after its approval date (Singapore Customs). |
Documents NEA asks for when used equipment is for reuse
For direct reuse, the product-code guide asks for the commercial invoice or contract covering the sale or change of ownership of the equipment (product-code guide). NEA's guideline lists these for upload in TradeNet with the permit (NEA guidelines):
A third-party surveyor's report, made before shipment, showing that all the used equipment is in good working order (NEA).
For inter-company transfers, an undertaking letter on company letterhead from the importer, in lieu of a surveyor's report, before import (NEA).
A formal letter on the Singapore importer's letterhead stating two things: no country involved in moving it (export, transit or import) treats any of the equipment as waste, and Singapore has a ready market for reusing the UEEE directly (NEA).
For the TradeNet permit itself, add the invoice or packing list and the bill of lading or air waybill (Singapore Customs).
For repair, refurbishment or fault analysis, the guide asks for different papers: the commercial invoices, plus a contract between whoever arranges the transport and the repair facility's legal representative (product-code guide).
Two points to plan for. First, NEA keeps no recommended list of third-party surveyors and appoints none to inspect UEEE meant for direct reuse. You choose the surveyor, and the report covers the equipment before it ships. Second, NEA may issue a Written Approval, which is typically valid for one year (NEA guidelines).
Energy rules for motors imported for own use
One NEA rule is new this year. From 1 July 2026, MEPS and MELS also cover regulated goods that end-users, whether companies or individuals, bring in directly for their own use. Annex A of the same circular lists three-phase induction motors among the regulated goods (NEA circular).
So a factory importing such motors for its own use is in scope. The circular does not say how it treats second-hand units. If your shipment includes them, check with NEA before they ship.
What to send us before the machine ships
Send these in one message:
What the machines are, and what they do
The HS code, if you know it
The seller's commercial invoice or sales contract (not a pro-forma)
The country they ship from
The expected arrival date
Your UEN, and whether the machines are for reuse or repair
The surveyor's papers or undertaking letter, if you already have them
We prepare and file the TradeNet import permit and tell you what NEA documents the permit needs. The surveyor report and any NEA Written Approval are yours to arrange, and we do not move the machine (see freight forwarder or declaring agent). Keep the papers afterwards: Customs asks you to keep supporting documents for 5 years (Singapore Customs).
If you file yourself, Customs puts a typical TradeNet permit application at about S$3.19: an S$0.90 statutory fee plus S$2.29 processing and messaging fees (Singapore Customs). More on what a TradeNet permit costs.
Ask about your used machinery import permit. Message us on WhatsApp (+65 8786 3987) with the list above. We'll review your documents and tell you what we need before we file. How we work is on our import and export permit page, or you can contact the declaration desk.
Customs rules, permit types, NEA controls and GST treatment are set by Singapore Customs, NEA and IRAS and can change. Check the linked official page before the machine ships.
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
 | Import / Export Permit · most relevant Price: request a quote Permit applications for goods imported into or exported from Singapore. |
 | Price: request a quote Permits for goods passing through Singapore on their way to another country. |
 | 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. |
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
 | Import / Export Permit · most relevant Price: request a quote Permit applications for goods imported into or exported from Singapore. |
 | Price: request a quote Permits for cargo transferred through Singapore between vessels or transport modes. |
 | Price: request a quote Permits and paperwork when cargo cannot be loaded onto its intended vessel. |
 | Price: request a quote Permits to move goods from Singapore onward to other countries. |
 | |
 | Price: request a quote Permit support for businesses operating under the MES. |
Frequently asked questions
Is a customs permit required if the seller values the used machine at zero?
Yes. Goods brought into Singapore need a Customs Import Permit, submitted in TradeNet (Singapore Customs), and Customs says zero value is not acceptable for customs declarations (AskGov). Declare the price paid plus delivery costs. With no sale, you can work from what identical or similar goods from the machine's country of origin sold for, when exported around the same time (AskGov).
Do I need prior approval to import machinery for making dutiable goods?
Yes. For apparatus or power-operated machinery used to manufacture dutiable goods, Singapore Customs says its prior approval is required before the goods are imported (AskGov). Get that approval first. The machine still needs its own import permit, and you must obtain it before the machine arrives in Singapore (Singapore Customs).
Can you file this permit for us?
Yes. Declaration Nexus is a Singapore customs broker and declaring agent. We prepare and file the TradeNet permit.
Send us what the machines are, the HS code if you know it, the seller's invoice or sales contract, the country they ship from and the expected arrival date. We'll review your documents and tell you what we need before we file, including the NEA documents the permit needs. Reach us on WhatsApp.
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. |
PUBLISHED BY Declaration Nexus Team Declaring agent and customs broker at Paya Lebar Square, Singapore |
WRITTEN BY · SEO & GEO BY  SingRank Team Written by the SingRank Team together with the Declaration Nexus team. SEO & GEO by SingRank.com · singrank.agency |
Last updated 1 November 2026. Have a customs question? WhatsApp the Declaration Nexus team at +65 8786 3987. |
