Temporary Import Permit Singapore: GST Suspended, Not Paid
Goods brought into Singapore only for a trade fair, a repair or a job can enter with the 9% GST (IRAS) suspended. The temporary import permit Singapore Customs asks for is a TradeNet In-Non-Payment permit, filed before arrival. It needs security unless the amount is S$2,000 or less (AskGov). Plan for the security, not the GST.
This guide is for business owners, including overseas companies, sending machines, exhibits, demo units or professional equipment into Singapore for a short stay. It is the inbound twin of the outbound version: goods leaving Singapore for repair or a show.
We compared these rules with pages from Singapore Customs, AskGov and IRAS on 26 October 2026.
KEY TAKEAWAYS
|
In this article |
Key takeaways
Under the Temporary Import Scheme, GST and duty are suspended on approved goods for up to 6 months (Singapore Customs).
Exhibitions use declaration type TCS; repairs use TCR. TCI is for goods coming back to Singapore, not for visiting goods.
Security runs from 30% to 100% of the potential GST (or duty and GST), by GST status and goods type. At S$2,000 or less, none is needed (Singapore Customs).
Goods sold, or kept past the period, need an In-Payment permit filed within 3 working days. Altered goods attract GST.
Which goods and purposes can enter under the Temporary Import Scheme?
The scheme lets you bring goods in "for approved non-commercial purposes with GST and duty suspended" (Singapore Customs). The qualifying list includes (Singapore Customs):
goods and spare parts for repair, modification or treatment, but not dutiable goods like liquor, tobacco, motor vehicles, petroleum and biodiesel;
professional equipment that someone based outside Singapore uses to do a job here;
goods for exhibitions, fairs or similar events, excluding liquor, tobacco, petroleum, biodiesel, brochures, gifts and souvenirs;
scientific and technical goods shown to solicit orders or used for tests, assessed case by case;
conference equipment, stage equipment for performances, and teaching aids and scientific equipment.
Filming equipment brought in for filming may also come in under the scheme (AskGov). Consumable goods do not qualify. Neither does a purpose such as rental (Singapore Customs).
Which permit is filed: TCS, TCR or TCO, and why not TCI?
The permit is an In-Non-Payment (Temporary Consignment) permit from Customs, filed in TradeNet (Singapore Customs). The declaration type inside it tells Customs why the goods are here (Singapore Customs, Types of Import Permits):
Type | What Customs says it is for |
TCS | Exhibitions and fairs, conferences, public performances, sporting events and similar events, with sales or without |
TCR | Repairs, modification, treatment, inspection or emission testing |
TCO | General purposes that the other types do not cover |
TCE | Exhibitions held by National Gallery Singapore, the Singapore Art Museum or the National Heritage Board |
TCI | Singapore goods returning after a temporary export |
AskGov confirms the two commonest cases. Exhibition machines need an In-Non-Payment permit, declared as type TCS (AskGov). Equipment for repair goes on one with declaration type TCR (AskGov).
TCI is different: it is for Singapore goods coming home. Customs lists two slips as incorrect declarations. One is exhibition goods declared under INP (TCR) instead of INP (TCS). The other is INP (TCS) goods re-exported under OUT (TCI) instead of OUT (TCS) (Singapore Customs). The way out mirrors the way in: a Customs Out (Temporary Consignment) permit quoting the In-Non-Payment permit in "Previous Permit No." (Singapore Customs). After a repair, that is OUT (TCR) (AskGov).
How much security does Singapore Customs ask for?
Security covers the suspended GST (and any duty). Customs sets it as a share of the potential tax (Singapore Customs, Amount of Security Required):
Goods | GST-registered entity | Non-GST-registered entity |
Dutiable goods | 30% of potential duty and GST | 50% of potential duty and GST |
Non-dutiable goods on Customs' Selected Goods list | 50% of potential GST | 100% of potential GST |
Other non-dutiable goods | 30% of potential GST | 50% of potential GST |
The same page adds three points. First, Customs may ask for the full amount, a reduced amount or nothing. That depends on the TradeFIRST banding of the declaring entity and of its declaring agent. Second, a permit is rejected if the security lodged does not cover the required amount. Third, no security is needed where the amount is S$2,000 or less. AskGov says the same (AskGov).
What form can the security take? Customs' pages differ slightly. The page on additional requirements for temporary imports (updated 3 March 2026) lists two forms: an insurance bond or a banker's guarantee (Singapore Customs). The scheme overview (10 September 2026) and the How to Lodge Security page (25 March 2026) also list a Finance Company Guarantee. If you plan to use one, confirm it with Singapore Customs first.
Since 1 October 2023, Customs accepts eGuarantees only. The applicant is the entity's ACRA-registered business name and UEN. The minimum period is 15 months. Customs registers the security within 3 working days of receipt (Singapore Customs, How to Lodge Security). The security must stay valid for the whole temporary import period declared (Singapore Customs).
The permit shows who lodged it: BG indicator "D" for the declaring agent, "I" for the importer (AskGov). An entity may also authorise its declaring agent to use its own security for its permits (Singapore Customs).
Our company is overseas. Who can be the importer?
A local freight forwarder or declaring agent can act for a foreign company that is not registered with ACRA. The agent is declared in the Importer Name and Remarks fields as acting on the company's behalf (AskGov). A local entity that owns the goods may also be the importer on record. So may the local agent appointed by an overseas principal (AskGov). A company declaring in its own name needs a UEN and an activated Customs Account (Singapore Customs).
The eGuarantee also needs an ACRA name and UEN. So an overseas owner's first question is which Singapore-registered party is named on the permit and lodges the security. Settle it before the goods ship. See also who files an import permit, and in whose name, and freight forwarder or declaring agent.
Temporary import permit Singapore: 17 cases and their route
Find your case for its route in, security and way out. Where Customs names nothing, the table says so.
Your case | Route in | Security | Limit and way out | Source |
Machine for a trade fair | INP, type TCS | Rate table (AskGov: banker's guarantee) | 6 months; OUT (TCS), not OUT (TCI) | |
Equipment in for repair | INP, type TCR | Rate table (AskGov: banker's guarantee) | 6 months, +3-month extensions with workshop proof; OUT (TCR) | |
Professional equipment for a job by someone based overseas | Qualifies; INP (Temporary Consignment). No type named for this purpose (TCO = general purposes not listed): confirm first | Rate table | 6 months; Out (Temporary Consignment) | |
Filming equipment | May come in under the scheme | Rate table | 6 months | |
Scientific or technical goods to demonstrate | Case by case; documents to Customs first, then INP | Rate table | 6 months | |
Conference or performance equipment | Qualifies; TCS covers both | Rate table | 6 months | |
Equipment rented out here | Rental does not qualify | - | Not under this scheme: ask us | |
Brochures, gifts, souvenirs, liquor or tobacco at a show | Excluded from the exhibition category | - | Not under this scheme: ask us | |
Some exhibits sold at the show | TCS allows sales | Stays for the rest | In-Payment within 3 working days, quoting the import permit | |
Goods kept after the period | GST or duty payable | - | In-Payment within 3 working days | |
Goods altered (form, HS code or function) | GST payable | - | In-Payment | |
Overseas company, no ACRA registration | Local forwarder or declaring agent acts for it | Agent (D) or importer (I) | As for the purpose | |
Goods need more than 6 months | Extension before the end date, up to 3 months each | Valid for the whole period | Amend "Temporary Import End Date" only | |
Controlled goods | Competent Authority approval before the permit | Rate table | As for the purpose | |
Foreign ATA Carnet (exhibition, professional or scientific equipment) | Carnet used in lieu of a Customs permit | Not stated by Customs | Earlier of 6 months or one day before the Carnet expires | |
Hand-carried by a traveller for business | INP (Temporary Consignment) before arrival; Red Channel | Rate table | Items you take back with you | |
Hand-carried, non-commercial | Declaration of Non-Commercial Goods, 5 working days ahead | - | - |
INP = In-Non-Payment permit. "Rate table" = the percentages in the security section, with nothing due at S$2,000 or less (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 |
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 |
How long can the goods stay, and how do you extend?
The maximum is 6 months. For more time, apply through TradeNet before the period expires. Each extension adds up to 3 months. It amends only the "Temporary Import End Date" field and needs a reason. Customs also asks for proof. For exhibition goods, that is the owner's instruction or acknowledgement. For repairs, it is workshop documentation such as a service report, quotation or payment proof (Singapore Customs). See also how to amend or cancel a permit.
The 6 months is how long the goods may stay. The permit itself is valid for much less. An In-Non-Payment permit is typically valid from the approval date plus 9 working days (Singapore Customs, Permit Validity). Time the filing to the arrival date.
What if the goods are sold, stay behind or get changed?
The suspension ends. GST or duty is payable on goods sold, disposed of or transferred locally, or not re-exported when the period ends. GST is payable on goods altered in form, HS code or function. The fix: file an In-Payment permit no later than 3 working days after a sale, disposal or transfer, or after the period ends, whichever is earlier. Put the temporary import permit number in "Previous Permit No." (Singapore Customs).
AskGov sets out how to fill in that In-Payment (GST) permit. Enter the temporary import permit as the previous permit number. Enter "O" as the code for both "Place of Release" and "Place of Receipt". Declare the CIF value as the import value (AskGov). For that figure, see how customs value (CIF) is built.
Coming in on a foreign ATA Carnet instead
An ATA Carnet is a travel document for goods. It takes the place of a Customs permit for goods at exhibitions, fairs or similar events (AskGov). Goods on a Carnet need no TradeNet permit. You deal with your country's National Guaranteeing Association, which issues the Carnet. Consumables are not allowed on a Carnet. That means no food, alcoholic drinks or tobacco products (Singapore Customs).
Singapore accepts a foreign Carnet only for exhibitions and similar events, professional equipment, or scientific equipment for tests and demonstrations. Before import, get an assessment from the relevant Competent Authority. The goods must leave unchanged, within six months of import or one day ahead of the Carnet's validity date, whichever is earlier. If they cannot, the holder asks its National Guaranteeing Association to declare a replacement Carnet. Once SICC accepts it, you get Singapore Customs to endorse both Carnets. Goods sold here need an In-Payment permit before the re-export due date (Singapore Customs, Foreign ATA Carnet).
Carrying the goods in by hand
Professional equipment for short-term use, display items you will take back, and trade or demonstration samples carried personally may need a temporary import permit. You must get it before you arrive, and you may appoint a TradeNet-registered forwarder or declaring agent to get it for you. After immigration, go to the Red Channel (Singapore Customs). The permit's "Remarks" field carries the carrier's name and passport number (Singapore Customs).
Commercial items go on an In-Non-Payment (Temporary Consignment) permit. Non-commercial items use a Declaration of Non-Commercial Goods, submitted at least 5 working days before arrival or departure (Singapore Customs). Our page on hand-carry permits covers how those permits work in general.
What to prepare before the goods are shipped
Permits are needed before import and again before re-export (Singapore Customs). While the goods are still with you:
Name the purpose: show, repair, job, demonstration or test. It decides the declaration type.
Check whether the goods are controlled with the HS/CA Product Code Checker, and get Competent Authority approval first if they are. See licence versus permit for controlled goods.
Write the cover letter: purpose, duration and the venue where the goods will be used (Singapore Customs).
Gather the papers: commercial invoice, packing list, bill of lading or air waybill, and any Competent Authority approval.
For a show, have the exhibitor name, exhibition name and year, and venue name and address ready for the TCS permit (Singapore Customs).
Decide who lodges the security, how much, and for how long.
If the goods are unstuffed under Customs supervision, the organiser, forwarder, declaring agent or exhibitor e-files for it at least 1 working day before. Supervision fees are charged (Singapore Customs).
Send us the details
Declaration Nexus is a customs broker and declaring agent in Singapore. We prepare and file TradeNet permits. Send us what the goods are and the HS code if you have one, with the invoice and packing list. Tell us why the goods are coming into Singapore, when they leave, and whether your company has a Singapore UEN. We'll tell you which permit applies and what we can do for you.
Ask Declaration Nexus on WhatsApp (+65 8786 3987), or contact the declaration desk. For import permits, our team guides clients from assessing what their goods require to preparing and submitting the documents: 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
 | 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 banker's guarantee a must for a temporary import permit?
Not always. Singapore Customs says security is not required where the amount needed for a permit is S$2,000 or less (AskGov). Above that, it is an eGuarantee sized by Customs' percentage table, and banding may reduce or waive it.
Can goods be sold at the exhibition?
Yes. TCS covers events with or without sales. Sold goods need an In-Payment permit filed within 3 working days of the sale, quoting the temporary import permit as the previous permit (AskGov; Singapore Customs). The rest leave on an OUT (TCS) permit.
How much does a TradeNet permit cost?
Singapore Customs puts a typical TradeNet permit application at about S$3.19: a S$0.90 statutory fee and S$2.29 for processing and messaging (Singapore Customs). A temporary import uses at least two permits, one in and one out. See also what a TradeNet permit costs.
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 31 October 2026. Have a customs question? WhatsApp the Declaration Nexus team at +65 8786 3987. |
