Singapore Customs runs on one idea: almost every import, export and transhipment is declared through TradeNet, and the declaration is the permit. Most goods carry no customs duty (only liquor, tobacco, motor vehicles and petroleum products are dutiable), but imports still bear Goods and Services Tax, which IRAS puts at 9% as of October 2026. The declaration must be filed by a registered declarant or a declaring agent, and a freight forwarder usually plays that role. If you already know the general mechanics, start from our customs clearance explainer; this guide covers what is specific to Singapore.
What is TradeNet and who can file a Customs permit?
TradeNet is Singapore's national system for trade declarations. Singapore Customs says permit applications must go through it, using either approved front-end software from a TradeNet vendor or the Government Front-End Application. There is no paper route to a permit for ordinary commercial cargo.
Before anything can be filed, a business needs two things, per the Singapore Customs importing pages (checked October 2026):
- A Unique Entity Number (UEN), issued by ACRA or the relevant issuing agency when the entity is registered.
- An activated Customs Account, which Customs says is required before any import permit application can be submitted.
From there, Customs describes two routes. You can appoint a declaring agent to file on your behalf, or you can register as a declaring agent yourself and obtain a TradeNet user ID to file for your own shipments or for clients. Customs lists the kinds of party that obtain permits as importers, exporters, shipping agents, air cargo agents and freight forwarders. A law-firm summary notes that becoming a declaring agent is subject to Customs' Declaring Agent Governance Framework, so confirm the current criteria on the Customs site before planning to register in-house.
One practical point: appointing a declaring agent does not move the legal responsibility. Customs' export guidance tells the exporter to give the declaring agent complete and accurate supporting documents, and to make sure the forwarder understands and carries out instructions. If you are unsure whether to file yourself or hand it over, our guide on whether you need a customs broker works through the trade-offs.
Which Singapore Customs permits exist?
The permit you need depends on the direction and nature of the movement. All are filed in TradeNet.
| Movement | What Customs requires | Notes |
|---|---|---|
| Import | Customs import permit, obtained before the goods are imported | Accounts for GST and any duty. Some situations need no permit; Customs lists them separately. |
| Export | Customs export permit, normally submitted before export | A few listed cases may be filed after departure, such as bulk petroleum loaded directly into a tanker. |
| Transhipment and movement | Transhipment/Movement declaration (types such as TTF, TTI, IGM, REM, BRE) | No permit needed to tranship non-controlled goods within the same Free Trade Zone. |
| Goods in transit | Handled through the transhipment/movement route; Customs notes the TTF type also covers goods-in-transit | For strategic goods, a separate strategic goods permit applies (see below). |
A common misconception is that a lack of duty means a lack of paperwork. Customs states that an import permit is needed "to account for the import and tax payment", and that goods outside the four dutiable categories attract GST only. No duty does not mean no declaration.
Whatever the permit type, the declaration rests on the same product data, so get the classification right first. Our HS code guide explains how, and Singapore also tags codes with controlling agencies (more on that below).
Does Singapore charge customs duty?
For most goods, no. Singapore Customs' list of dutiable goods names four categories:
- Intoxicating liquors, charged by litres of alcohol or by weight or volume of the dutiable content.
- Tobacco products, charged by weight, or for cigarettes by number of sticks and stick weight.
- Motor vehicles, charged as a percentage of customs value.
- Petroleum products and biodiesel blends, charged by volume, with compressed natural gas by weight.
Customs states that all dutiable goods imported into or manufactured in Singapore are subject to customs duty and/or excise duty; everything else is non-dutiable on import. That does not make a shipment free of tax, because GST still applies unless an exemption, relief or suspension covers it.
How is import GST calculated and who pays it?
IRAS states the prevailing GST rate is 9%, in force since 1 January 2024 (checked October 2026; rates are set by law, so always confirm the rate on the IRAS site at the time of filing). On imports, the tax is charged on the CIF value (cost, insurance and freight), plus any duty payable and any commission and incidental charges. Singapore Customs assesses and collects it from the import permit details.
IRAS gives a worked illustration: goods of S$10,000, freight and insurance of S$2,000 and duty of S$3,600 give a taxable value of S$15,600 and GST of S$1,404. For a typical non-dutiable shipment there is no duty line, so the sum is simply 9% of the CIF value plus incidentals.
Two points catch importers out:
- GST registration does not exempt you. IRAS says you must pay GST on imports whether or not you are GST-registered, unless an exemption, relief or suspension applies. A GST-registered business can usually claim the amount back as input tax, but the cash leaves first.
- Payment goes to Customs, not IRAS, via your interbank GIRO arrangement, your declaring agent's GIRO arrangement, SingPost or the courier company.
IRAS also describes a relief for air and postal imports with a CIF value of S$400 or less (liquor and tobacco excepted). Low-value rules have changed before, so treat this as a lead and confirm on IRAS before relying on it.
How can GST on imports be deferred or avoided?
For businesses that move volume, paying 9% up front is a cash-flow problem. IRAS lists several schemes. These are summarised at a high level here; eligibility and conditions are set by IRAS and Customs, so treat each as something to apply for and confirm, not assume.
| Scheme | What it does (per IRAS, October 2026) |
|---|---|
| Import GST Deferment Scheme (IGDS) | Defers payment to the due date of your GST return, where you claim the deferred amount as input tax in the same return. |
| Major Exporter Scheme (MES) | For businesses that re-export a significant share of their imports. GST is suspended on non-dutiable imports and paid only when goods are removed from approved warehouses for local consumption. |
| Zero-GST (ZG) and Licensed Warehouse schemes | GST is suspended when non-dutiable goods go directly into a warehouse you operate under the scheme, and becomes payable when goods are removed for local consumption. |
| Free Trade Zones (FTZ) | Neither GST nor duty is payable on arrival into the zone. If goods are removed into the customs territory, GST is payable unless a suspension or deferment scheme applies. |
IRAS also lists other schemes (for example an Approved Third Party Logistics scheme, a Specialised Warehouse Scheme and an import GST suspension scheme for aerospace players), but we have not confirmed their conditions from the scheme pages themselves, so we do not describe them here. Note there is no single scheme called an "Approved Import Scheme" on the IRAS pages we checked; if a counterparty uses that name, ask which IRAS scheme they mean.
Under MES, Customs says a Customs In-Non-Payment (Approved Premises/Schemes) permit is needed before removing goods from an FTZ, entry point or ZG warehouse, and a declaring agent can only file such permits if the approved business has authorised them through IRAS. For the broader logic of deferring tax in a controlled area, see foreign trade zones vs bonded warehouses.
Controlled goods and the Strategic Goods (Control) Act
Two different regimes sit on top of the basic permit, and they are easy to confuse.
Controlled goods are goods whose import or export is regulated by a controlling agency (for example for food, animals or drugs). The agency's authorisation is needed in addition to the Customs permit. Customs maintains a product code search tool and a controlled and prohibited goods page; check the HS code there before shipping, because Customs notes that some permit fields cannot be amended once controlled, prohibited or dutiable goods are involved.
Strategic goods are a separate category under the Strategic Goods (Control) Act (SGCA): items and technology on the Strategic Goods Control List, and anything intended or likely to be used for weapons of mass destruction. A permit is required for export, re-export, transhipment and transit, and for intangible transfers of technology. Customs gives these lead times:
- Individual permit: at least five working days before shipment.
- Intangible transfer of technology permit: at least seven working days before transmission.
- Brokering registration: at least 14 working days before brokering.
Customs says the Strategic Trade Scheme applies to all businesses that export, tranship, transit or transmit strategic goods. Importantly, the SGCA does not regulate imports as such, so bringing strategic goods into Singapore still needs an ordinary import permit. Screening the parties is part of the same discipline; our guides on restricted party screening and export control classification cover the checks, though the lists and legal tests differ by country.
Singapore as a transhipment hub: what the rules say
A large share of the cargo that touches Singapore never enters its domestic market. For that, Singapore Customs states plainly that the transhipment of all goods is not subject to duty or GST, and that goods can be stored in a Free Trade Zone pending transhipment with duty and GST suspended.
- Who applies: the transhipment agent, which Customs says may be a freight forwarder, NVOCC or shipping agent, files the permit in TradeNet where one is required.
- No permit within one FTZ: transhipping non-controlled goods within the same FTZ needs none. A permit is needed for moves between FTZs, between an FTZ and a land checkpoint, for controlled goods, and between licensed or ZG warehouses.
- Transhipment under a through bill of lading: no storage time limit applies for goods moved under a through bill of lading or airway bill; dutiable liquor and tobacco otherwise may stay in an FTZ for up to 30 days.
- Land checkpoints: for inter-gateway movements, containers are sealed at entry and must reach the exit checkpoint within 24 hours.
- Goods that do not qualify as transhipment still need the relevant import and export permits, even inside an FTZ.
Penalties are real. Customs states that transhipping without a permit carries, on first conviction, a fine of up to S$100,000 or three times the value of the goods (whichever is greater), imprisonment of up to two years, or both. Declaring agents and transhipment agents must keep trade records for at least five years from permit approval. For the carrier-side picture of transhipment (why a sailing is direct or transhipped), see transshipment in container shipping.
What does a freight forwarder do as declaring agent?
In practice the forwarder prepares and submits the TradeNet declaration from your commercial invoice, packing list and transport document, pays GST through its GIRO arrangement where agreed, and keeps the records. That is why the quality of your documents decides the quality of the permit: a wrong value or HS code is your exposure even though the agent keyed it. When comparing quotes, ask whether declaration fees, GST disbursement and any storage in an FTZ or licensed warehouse are itemised. Our guide to finding and comparing freight forwarders in Singapore lists what else to ask.
What to do next
- Confirm your entity has a UEN and an activated Customs Account, and decide whether to file yourself or appoint a declaring agent.
- Classify the goods and check the code against Customs' controlled goods and strategic goods lists before you book.
- Work out import GST on the CIF value plus incidentals at the current IRAS rate, and ask whether IGDS, MES, a ZG warehouse or an FTZ fits your flow.
- Send your declaring agent complete documents before the cargo is lodged or arrives, and keep your own copies of every permit.
More than 29,300 logistics companies are searchable by country and service in the CargoLinked directory, so you can shortlist providers that handle Singapore customs declarations. The public requests board lists freight that shippers have posted for forwarders to quote on directly.
This article is general information, not legal, tax or customs advice. Rates, schemes and permit rules change; confirm current requirements with Singapore Customs (singaporecustoms.gov.sg), IRAS (iras.gov.sg) or a licensed professional before acting. Details here reflect pages checked in October 2026.
