How does Singapore Customs Clearance work?

Singapore Import and Export Customs Clearance I. Declarant Customs clearance procedures are handled by the consignee or his agent through the TradeNet system. As the consignee's agent for customs clearance procedures of the freight forwarder or customs broker must have been registered in Singapore Customs, and through the TradeNet system to get the agent of customs clearance license. Customs-registered freight forwarders and brokers can perform the following activities: - Processing import, export or transhipment declarations for or on behalf of their clients through the TradeNet system; - Processing GST or other duty declarations to Customs through the Interbank GIRO System; - Applying for exemptions from industry tariffs or other duties, or applying for GST reductions or exemptions; - Applying for exemptions from industry tariffs or other duties, or applying for GST reductions or reductions. Apply for exemption from industrial or other customs duties, or apply for excise duty exemption (in this case, excise and duty exemption for goods other than personal and household goods); - Operate a private bonded warehouse or a zero excise duty warehouse. II. Importation Before you can import goods into Singapore, you must first obtain an import license through the TradeNet system. At the time of import declaration, the cargo owner or agent must submit the import license (or import approval, ATA document book), accompanied by relevant documents (e.g. invoice, packing list, bill of lading, air waybill, etc.), and pay customs and/or excise duties according to the applicable rates at the time of importation, and proceed with the customs clearance and release of the goods at the customs. For the goods that will be imported directly into the local consumption circulation, the customs duty and/or consumption tax should be paid before the release of the goods. Customs duties and/or excise taxes are payable on imported goods regardless of whether the importer is the taxpayer. The amount of excise tax is calculated based on cost, insurance, freight, and duty. Excise and/or customs duties are generally payable at the time of import declaration. Goods imported into private bonded warehouses or customs controlled areas, or under special policies such as the Zero GST Warehouse Scheme (ZGS), Major Exporter Scheme (MES), etc., are exempt from payment of excise and/or customs duties. If the goods need to be imported and declared for customs clearance in stages, the trader should submit the same license each time the goods are declared for customs clearance, which will be endorsed and signed by the Customs until all the goods have been cleared for customs clearance. When importing high-tech products, certain high-tech products may be subject to export controls in the exporting country, and the exporter may request the Singapore importer to provide an Import Certificate Delivery Verification (ICDV) in order to obtain an export license from the relevant government department. The importer may apply for an ICDV from Singapore Customs. Goods imported under the ICDV must be imported directly into Singapore and cannot be diverted to other countries. When filing through the TradeNet system, freight forwarders or customs brokers can file a single declaration covering a maximum of 50 items, and can include both dutiable and non-dutiable goods in a single declaration, provided that three conditions are met: the goods are **** on a single ocean bill of lading or airway bill of lading (except for transshipments), released from the same place, and shipped to the same place of receipt after release. If you are exporting goods from Singapore, you must obtain the appropriate Customs Export License: - For duty-free sea or air shipments not subject to export control, the export license should be reissued through the TradeNet system within 3 days after the export; - For goods subject to export control, or for road or rail shipments, the export license should be applied for through the TradeNet system before export For goods subject to export control or road or rail transportation, an export license should be obtained through the TradeNet system prior to export; - For goods imported to Singapore under the Temporary Import Scheme and re-exported, a re-export license for temporary incoming goods should be obtained through the TradeNet system prior to re-export; - For goods exported under the Temporary Export Scheme, a re-export license for temporary incoming goods should be obtained through the TradeNet system within 3 days of export For goods exported under the Temporary Export Scheme, an export license should be obtained through the TradeNet system before the goods are exported (after which they need to be re-exported). If you are exporting, transhipping or transiting goods that are controlled under the Strategic Goods (Control) Order 2007 or that could be used to manufacture Weapons of Mass Destruction (WMD), you will need to apply for an Export License for Strategic Goods through the TradeNet system. "Export License for Strategic Goods". If you are not a TradeNet user, you may refer to the following steps: 1. Designate a customs broker (e.g., TradeNet service center, ocean freight forwarder, or air freight forwarder) that can file through TradeNet to help you with your export declaration; 2. Provide your TradeNet broker with an export invoice, ocean bill of lading (air waybill), and a declaration of your exported goods; 3. Provide your TradeNet customs broker with the export invoice, ocean bill of lading (air waybill), so that he or she can declare your exported goods; 3. Obtain an export license from your TradeNet customs broker after Customs has granted you export authorization. A Customs Export Permit is required to be presented at the export gate when exporting: - Duty-paying goods from private bonded warehouses; - Goods from bonded warehouses; - Goods that are duty-paying, subject to export control, or transported by road; - Goods under the Temporary Export Program; - Goods that are exported under the Temporary Export Program; - Goods that are exported under the Temporary Export Program; - Goods that are exported under the Temporary Export Program. "when exporting goods under the Temporary Export Scheme; or - when re-exporting goods imported under the Temporary Import Scheme. A Customs Transhipment/Handling Permit is required for the following re-exports: - Re-export of dutiable goods; or - Re-export of non-dutiable goods, provided that the goods are imported from one port of entry and exported from another port of entry in Singapore's customs territory. If a Customs seal is applied to the goods, an ICA officer will check the seal at the export gate and release the goods only if it is correct. The goods exported by sea are generally duty-free unless the carrier vessel carries more than 75 net registered tons. Transshipment Duty-free and uncontrolled goods do not need to provide "Customs Transshipment/Handling License" when they are transshipped in the same Customs supervisory area. For goods transhipped under a through bill of lading (air waybill), a Customs Transhipment/Handling Permit is required when the goods in transhipment are dutiable goods (except where the goods are imported by air into the Changi Airport Customs Bonded Area and will be re-exported from the area or where the goods are imported in a sea container and will be re-exported in the same container). not required when the goods are imported by air into the Changi Airport Customs Free Zone and are to be re-exported from that Free Zone, or when the goods are imported in a sea container and are to be re-exported in the same container without any loading or unloading operations and are to be delivered within the territory of the country; or Locally manufactured goods and imported goods on which excise duty has been paid are permitted to be temporarily stored in the Customs Bonded Area prior to export/re-export/transshipment. However, if the goods are subsequently re-entered into Singapore's customs territory from the Customs Bonded Area, excise duty is payable.