In-Payment Permit Singapore: 3 Questions Before You Import
Facts checked against Singapore Customs and IRAS on 21 October 2026.
An In-Payment permit is the TradeNet import permit you use when your goods carry GST, duty or both, and that tax is paid through the permit as the goods come into Singapore (Singapore Customs, updated 25 September 2026). A first commercial import of ordinary goods usually needs one. The In-Payment permit Singapore Customs approves must be in place before the goods arrive, and it is filed by a TradeNet-registered declaring agent, or by your own company once it registers as one.
If you are bringing in your first commercial shipments, say small batches of a food product from Malaysia every few weeks, three things usually feel unclear: which permit the shipment needs, who can file it, and whose bank account the GST comes out of. Customs gets the last one often enough to answer it on AskGov. This guide takes the three in that order.
Declaration Nexus is a Singapore customs broker and TradeNet declaring agent. We prepare and file customs permits. If you already know what you are importing, our import and export permit service sets out how we work through an import permit with you.
Key takeaways
Three questions settle the permit type: are the goods dutiable, are they staying, and is your company in a GST scheme such as IGDS or MES?
The permit must name your company as importer. A GST-registered business can only claim the import GST back when the permit names it as importer (IRAS).
With no IBG account of your own at Singapore Customs, duty and GST are deducted from your declaring agent's IBG (Singapore Customs).
Import GST is 9% of the CIF value plus duties and incidental charges, whether or not you are GST-registered, unless a relief or scheme applies (IRAS).
What is an In-Payment permit in Singapore?
An In-Payment permit is the import permit you use when GST, duty or both fall due on the goods, with the tax paid through the permit. Its opposite, the In-Non-Payment permit, suspends or exempts duty and/or GST (Singapore Customs, updated 25 September 2026).
Inside the In-Payment family, the declaration type tells Customs what you are paying. Two cover most SME imports:
GST: you pay GST on goods brought in for use in Singapore, and this also covers goods that are exempt from duty.
DNG: you pay duty, GST or both on goods that carry duty.
Which one applies depends on whether your goods are dutiable. Only four groups carry duty in Singapore: liquor, tobacco, motor vehicles and petroleum. Everything else pays GST alone (Singapore Customs, Import Procedures Overview). So coffee, packaging, spare parts or garments for sale here would normally go on an In-Payment permit with declaration type GST. Wine or a car would go on DNG.
Being small does not take you out of it. IRAS says GST is payable on imports whether your company is GST-registered or not, unless a relief, an exemption or a suspension arrangement covers the goods (IRAS, Importing of Goods). The rate is 9%. That is why an In-Payment GST permit is the default for a first commercial import, though not in every case.
In-Payment, In-Non-Payment or temporary: which one fits your shipment?
Singapore Customs tells importers to decide first what will happen to the goods: used here, stored, brought in for a while, sent on again or destroyed (Singapore Customs). Then ask three questions, in this order.
Are the goods dutiable? Liquor, tobacco, motor vehicles and petroleum products are.
Are they staying in Singapore, or coming in for a while? Goods in for repair, testing or an event can enter on a temporary permit.
Is your company under a GST scheme such as IGDS or MES? If so, the permit type changes, even for ordinary goods.
The table covers the cases a first-time importer is most likely to meet, not every code TradeNet holds.
Your situation | Message type | Declaration type | GST paid at the border? |
Non-dutiable goods for local use, no GST scheme | In-Payment | GST | Yes |
Dutiable goods (liquor, tobacco, motor vehicles, petroleum) for local use | In-Payment | DNG | Yes, duty and/or GST |
GST-registered company approved under IGDS, non-dutiable goods | In-Non-Payment | APS, place of receipt IGDS | No, GST is deferred to the monthly GST return |
IGDS company, dutiable goods with duty payable | In-Payment | DUT, place of receipt IGDS | Duty yes; GST deferred |
Approved Major Exporter Scheme (MES) trader | In-Non-Payment | APS | No |
Temporary import for repair or related testing | In-Non-Payment | TCR (TCS for events) | No, while the goods stay temporary |
Goods brought in on INP-TCR that you now decide to keep | In-Payment | GST, citing the temporary import permit number | Yes |
Sources for the table: Types of Import Permits, the Customs IGDS page, the Import Procedures Overview (MES: "An INP-APS permit should be obtained at the time of import") and an AskGov answer on goods first imported under INP-TCR.
Some import guides say every importer needs an In-Payment GST permit at the very least. That holds for a company outside the GST schemes. Under the Import GST Deferment Scheme, approved GST-registered businesses hold back import GST and pay it when their monthly GST return falls due (IRAS), so their non-dutiable imports go on an In-Non-Payment permit, and an MES trader takes INP-APS at the time of import. If your company is in either scheme, tell whoever files your permit before the first shipment.
The full list of import permit codes, with who files each and in whose name, is in our guide to import permit declarations in Singapore. If your goods leave Singapore for repair, see temporary export permits for repairs.
Who can apply for an In-Payment permit?
An In-Payment permit is filed by a declaring agent that Singapore Customs has registered for TradeNet, or by your own company once it registers as a declaring agent. Either way, Customs will not take a permit application until your company has its UEN and its Customs Account is activated (Singapore Customs, Obtain a Customs Import Permit).
Customs puts the agent route plainly on AskGov:
"The importer should appoint a Declaring Agent who is registered as a TradeNet user with Singapore Customs to obtain an In-Payment "GST" permit." (Singapore Customs on AskGov)
The 2026 Obtain a Customs Import Permit page gives the same rule for businesses: a declaring agent can apply for permits on your behalf, or you register as a declaring agent and apply for a TradeNet User ID to file yourself. Once Customs approves the activation of your Customs Account, "the Declaring Agent may use your entity's UEN for permit application" (Singapore Customs).
Which route suits you depends on volume and who in your team would key the permits. Filing yourself means registering, getting a TradeNet User ID and owning every field on every permit. Using an agent adds one more party, and Customs points out that forwarders and declaring agents may charge their own service fees (AskGov). We compare both in filing your own TradeNet permits or using a declaring agent.
The company that moves your cargo and the company that files your permit do not have to be the same. A forwarder files your permit only if it is itself a TradeNet-registered declaring agent. Our piece on freight forwarder or declaring agent explains the split.
Whose name goes on the permit, and why it decides your GST claim
Your company's name and UEN go on the permit as importer, whoever files it. That one field decides whether you can claim the import GST back from IRAS.
Customs defines the importer: when an overseas seller invoices a Singapore company as consignee, that Singapore company counts as the importer (Singapore Customs). Among IRAS's conditions for a GST-registered business to claim import GST back as input tax, one is that it must:
"Be listed as the importer on the import permit" (IRAS, Importing of Goods)
If you are the rightful importer but another business is named as importer, IRAS says that permit gives you no basis for an input tax claim, and you should obtain a replacement permit in your own name (IRAS).
Before a permit is filed, check that your commercial invoice names your company as consignee and that the permit will carry your UEN as importer, not your supplier's, your forwarder's or your agent's. It takes a minute before filing and much longer to fix after.
Want a quote for your declarations? Ask a Declaration Nexus declaring agent on WhatsApp. or call +65 6589 8122 · email enquiry@declarationnexus.com |
How is the GST on an In-Payment permit paid: your IBG or the agent's?
The duty and GST are the importer's to pay. The money can come from your own Inter-Bank GIRO (IBG) account with Singapore Customs or from your declaring agent's IBG (Singapore Customs, Paying Duty and GST). Customs states the default in two places:
"If you do not maintain an IBG with Singapore Customs, payment will automatically be deducted from your DA's IBG." (Singapore Customs, Paying Duty and GST)
"Otherwise, if there is no authorisation, the DA's IBG and/or security will be used by default." (Singapore Customs on AskGov)
So the agent's IBG and/or security is used in two cases: you have no IBG, or you have one but have not authorised your declaring agent to use it.
The permit's payment code shows which route was taken:
Code | What it means |
GF | Paid by GIRO from your own IBG account |
G7 | Paid by GIRO from your declaring agent's IBG account |
G1 | No IBG payment, or the bill is above the IBG limit: the duty and GST are paid to Singapore Customs at UOB, and only then can the goods leave customs control |
Every declaring agent has to apply for an IBG. An importer can apply for its own too, to pay Customs itself rather than through an agent. Setting one up usually takes 3 to 4 weeks (Singapore Customs, Apply for Inter-Bank GIRO). You can then name as many as 20 declaring agents to use it, and change the list whenever you need (Singapore Customs, Declaring Agent Authorisation).
Your own IBG puts the deduction on your company's bank statement and makes the GF line easy to match to your books; with the agent's IBG, you settle with the agent. Ask your agent which route they expect and how they will bill you. See what customs clearance costs, line by line.
How much GST will the permit show?
The GST on an In-Payment permit is 9% of the CIF value of the goods, plus all duties payable, plus commission and other incidental charges (IRAS, Importing of Goods). CIF means cost, insurance and freight: the value of the goods plus the cost of getting them here.
IRAS gives a worked example with dutiable goods:
Line | Amount |
Value of goods | S$10,000 |
Freight and insurance | S$2,000 |
CIF value | S$12,000 |
Duty | S$3,600 |
Value for GST | S$15,600 |
GST at 9% | S$1,404 |
Source: IRAS worked example. Non-dutiable goods have no duty line, so the GST works from the CIF value and incidental charges.
One exception matters for traders buying through a chain. If the goods changed hands more than once before arriving and the last buyer takes out the payment permit, GST is worked out on that last selling price plus duties (Singapore Customs). For how the CIF figure itself is built, see how customs value is built from CIF.
What your declaring agent needs from you before filing
Settle these points for each new kind of shipment, so your agent can file the right In-Payment permit.
Decide what happens to the goods: used here, stored, in for a while, sent on or destroyed.
Say whether the goods are dutiable, and give the HS codes you have.
Say whether your company is under IGDS or MES. If yes, the permit is likely In-Non-Payment.
Confirm your UEN and activated Customs Account.
Check the importer name: your company as consignee on the commercial invoice, your UEN as importer on the permit.
Decide how the GST is paid. If you have your own IBG, authorise your agent to use it.
Send the papers: commercial invoice, packing list, bill of lading or air waybill.
Time the filing. The permit must be obtained before the goods are imported (Singapore Customs). An In-Payment permit is typically valid from approval date plus 9 working days, or plus 1 working day for dutiable items released from Customs licensed premises (Singapore Customs, Permit Validity).
For how that validity window fits the rest of clearance, see how long customs clearance takes.
Send one shipment's papers before filing
If you are still not sure which permit your import needs, send us one shipment's papers on WhatsApp: the commercial invoice, the packing list, the bill of lading or air waybill, the HS codes you have and your UEN. Tell us whether the goods are staying in Singapore and whether your company is GST-registered or in a scheme such as IGDS or MES. We will reply with what is still missing before we file.
Ask Declaration Nexus on WhatsApp (+65 8786 3987). Declaration Nexus prepares and files TradeNet permits from the documents you provide. The details are on our import and export permit page.
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
Do I need an In-Payment GST permit if my company is not GST-registered?
Usually yes. IRAS says GST is payable on imports whether or not your company is GST-registered, unless a relief, an exemption or a suspension arrangement covers the goods. What changes is the claim afterwards: only a GST-registered business listed as importer on the permit can claim that GST back as input tax.
In-Payment vs In-Non-Payment permit: what is the difference?
With an In-Payment permit, the duty or GST due on the goods is paid as they come in. An In-Non-Payment permit suspends or exempts the duty and/or GST. Examples are goods entering temporarily for repair, and non-dutiable imports by a company approved under IGDS, which files In-Non-Payment with declaration type APS and defers the GST to its monthly return.
How long is an In-Payment permit valid?
Singapore Customs lists In-Payment permits as typically valid from the approval date plus 9 working days. For dutiable items released from Customs licensed premises, the window is the approval date plus 1 working day. The permit must be obtained before the goods are imported, so plan the filing around your arrival date.
How long does it take to set up my own IBG with Singapore Customs?
Singapore Customs says setting up an IBG usually takes 3 to 4 weeks. Until your IBG is set up and your declaring agent is authorised to use it, the duty and GST on your permits are deducted from the agent's IBG and/or security by default.
I imported goods temporarily and now want to keep them. Which permit do I need?
For goods brought in under INP-TCR, Singapore Customs says an In-Payment (GST) permit can be declared, quoting the temporary import permit number as the previous permit number and the CIF value as the import value. That moves the goods from temporary entry to local use and settles the GST on them.
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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. |
