Partly Used Permit: Can the Rest of Your Goods Clear on It?
Part of your shipment has cleared on a permit and the rest is still waiting. Can a partial shipment keep using that permit? Sometimes. Singapore Customs says that when only part of a shipment clears, you must show the same permit each time until all of it has cleared (Singapore Customs). It also wants a new permit for goods on another vessel (AskGov). Its reason: what the permit declares would not be the same.
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Rules checked against Singapore Customs, AskGov and IRAS pages on 7 November 2026.
In this article |
The test: is the permit still true for these goods?
Check what the permit declares before asking whether it can be reused. If the goods still waiting are part of the shipment that permit declares, Customs' same-permit line applies while the permit is valid. If what it declares would not be the same for them, expect a separate permit.
Customs gives the reason in its answer on another vessel:
“As the information declared in the permit would not be the same for the two shipments, you are to obtain separate permits for each of the shipment.” (AskGov)
That test is our reading, not one Customs publishes, and these pages do not define “same shipment”. Where the table below names your case, follow Customs' answer there, not this test. Otherwise, compare the first permit with the documents for the goods still waiting. Start with the container numbers, which the permit declares (Singapore Customs), and the vessel. New to these permits? See what a cargo clearance permit is.
Which permit for the balance? Case by case
The same permit fits part of one shipment, or listed containers cleared at different times. The other balances below need a separate or new permit, and Woodlands and Tuas Checkpoints have their own rule.
Your situation | Permit | Customs' answer |
Clearing only part of a shipment | Same permit | Present it each time until the whole shipment is cleared (Singapore Customs) |
Several containers on one permit, cleared at different times | Same permit | All container numbers go on the “export/import permit”, and clearance must fall within its validity (AskGov) |
Through Woodlands or Tuas Checkpoint | 1 permit for each container or vehicle | Partial clearance is not allowed there (Singapore Customs, AskGov) |
Balance arriving on another vessel | New permit | Obtain it for the goods on the next vessel (AskGov) |
Payment permit partly used, goods short-landed | Separate permit | Apply for one for the short-landed goods (AskGov) |
Items short-shipped, goods now in the port | Separate inward permit | You may add a short explanation and the earlier permit in “Trader's Remarks” (AskGov) |
IG permit fully used, goods still in a Free Trade Zone (FTZ) | New payment permit | Apply for one for the remaining goods (AskGov) |
Short-landed goods need one more check first. They are goods below the quantity the inward manifest states, and the carrier side (the vessel, aircraft or train's master, owner or agent) must report that to Customs. That report is theirs, not ours. Customs also says to read its accounting procedures for these goods before you apply for any permit (Singapore Customs).
The permit is about to expire: can you extend it?
Any extension has to be applied for before the permit expires (Singapore Customs), but the official wording does not settle whether a partly used permit qualifies. One answer allows it for a partly cleared payment permit, and another page bars amending a used permit.
Partly cleared payment permit: “You may extend the validity period of your payment permit through TradeNet.” The goods must be non-controlled and you must apply before expiry (AskGov).
Amending a permit: “You cannot amend a permit if: It has already been used for cargo clearance. It has expired.” (Singapore Customs)
Non-payment permits, two answers: extend “provided the permit is not utilised and is still valid” (AskGov), and for In-Non Payment permits, “provided the permit is not fully utilized and not expired” (AskGov).
These pages do not say which wording governs. If your balance depends on an extension, ask Customs before the permit expires.
On timing, a payment permit may be extended once payment is received and before it expires. Under conditions GF and G7, payment is received 5 working days after approval (Singapore Customs).
Typical In-Payment validity is the approval date plus 9 working days, or plus 1 working day for dutiable items released from Customs licensed premises (Singapore Customs). See what the In-Payment permit is. After an extension, read the new validity on the amended permit (AskGov).
A partly used IT permit that has expired and cannot be extended, with goods moving to another FTZ, needs a new INP-SFZ permit (In-Non Payment, Storage in FTZ) (AskGov). Do not stretch that answer to other permits.
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Where the GST on the first permit goes
It depends on who paid. Customs' answers on another vessel and on short-landed goods only say you may apply for a refund (AskGov, AskGov). These routes fill that in:
Who paid, or how the goods came | Route |
Importer, conditions GF and TX | A taxable importer can claim only the duty back from Customs, and claims the GST as input tax from IRAS (AskGov) |
Declaring agent, condition G7 | The agent can claim the partial refund of both duty and GST (AskGov) |
Non-taxable company | May apply via TradeNet for a refund of any overpayment on the first GST payment permit (AskGov) |
Imported via a courier company or Singapore Post | The importer's claim goes through that courier or Singapore Post (AskGov) |
Paragraph 7.10 of the IRAS imports guide says that if you take up more than one payment permit for the same shipment, you may claim back the GST on the extra permits in your GST F5 return. You must keep the payment permits as proof (IRAS). Ask your accountant or IRAS how that applies to your return.
Where a partial refund goes to Customs, the TradeNet option is “Apply Partial Refund Specific (PRS)” (AskGov), within 5 years of the duty or GST payment (Singapore Customs).
What to have ready for the separate permit
Have these in one place before anyone files:
The first permit, which you may give in “Trader's Remarks” where the short-shipped answer applies (AskGov).
The commercial invoice, packing list and bill of lading or air waybill for the goods still waiting (Singapore Customs).
The container number and shipper seal number for containerised cargo (Singapore Customs).
The payment conditions on the first permit, such as GF, TX or G7, which show the GST route above (AskGov).
Send us the permit and shipping documents
Declaration Nexus is a Singapore customs broker and declaring agent. We prepare and file the TradeNet permit.
A trader registered to file its own TradeNet permits can file the separate permit itself, and your existing declaring agent can apply for it on your behalf (Singapore Customs). See filing your own permits or using a declaring agent.
Send us the first permit, each bill of lading or air waybill, the commercial invoice and packing list, 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
How do I know whether a permit was used?
Use PCES, the Permit Clearance Enquiry Service on Customs eServices (AskGov).
Can a partly used permit be amended or cancelled?
Customs says you cannot amend or cancel a permit already used for cargo clearance (Singapore Customs). The extension wording above is the open point. For errors, see correcting or cancelling a permit.
Can a Short-Payment Permit clear the balance?
No. Customs says a Short-Payment Permit cannot clear goods through customs (Singapore Customs).
What if a controlled item is in the same container?
Customs' answer on food and rice in one container: you may unstuff it in an FTZ that allows this and declare the non-controlled items. The controlled goods need approval from the relevant Competent Authority, then a separate permit (AskGov).
What about export cargo under a new air waybill?
This answer covers export permits only: every new Master Air Waybill (MAWB) for cargo in separate shipments needs a new export permit (AskGov).
Permit rules, refund routes and GST treatment are set by Singapore Customs and IRAS and can change. Check the linked official page before you act.
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PUBLISHED BY Declaration Nexus Team Declaring agent and customs broker at Paya Lebar Square, Singapore |
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