The transhipment of goods via Singapore is regulated under the Customs Act, the Regulation of Imports and Exports Act, the Strategic Goods (Control) Act, and their related subsidiary legislations.
Duties and GST Payments
Transhipment of all goods is not subject to any duty or Goods and Services Tax (GST).
Requirements
For goods which are controlled upon transhipment, a license or other forms of approval has to be obtained from the relevant Competent Authorities (CAs) prior their transhipment via Singapore. More information on the requirements of CAs can be found at http://www.customs.gov.sg/leftNav/trad/TradeNet/Highlights+on+Competent+Authorities+%28CAs%29+Procedures.htm.
Transhipment, via Singapore, of certain goods from or to countries which are sanctioned by the United Nations Security Council (UNSC) is not allowed. To determine whether a transhipment operation via Singapore is subject to trade prohibition, refer to the relevant UNSC Resolutions, which can be found at http://www.customs.gov.sg/stgc/leftNav/san/.
Procedures
For the transhipment of controlled items within the same Free Trade Zone, traders and businesses are required to obtain a Transhipment (TTF) Permit through TradeNet®, especially if the transhipment goods were previously brought into the Free Trade Zone from overseas for temporary storage in the Free Trade Zone, pending transhipment via the same Free Trade Zone.
For the transhipment of goods from one Free Trade Zone to another Free Trade Zone, traders and businesses must obtain a Transhipment (TTI) Permit electronically through TradeNet®, if the transhipment goods were previously brought into the Free Trade Zone from overseas and subsequently transhipped via the second Free Trade Zone.
Only registered shipping agents, airline agents and freight forwarders / cargo agents can submit Transhipment Permit Applications if the shipments are covered by Through Bills of Lading or Through Air Way Bills. After the approval of the Transhipment Permit Application, a copy of the Transhipment Permit is required to be sent to the Permits Compliance Branch together with the
Through Ocean BL or Through Master Air WayBills or Through House BL or Through House Air WayBills for checking.
For more in-depth information on transhipment procedures, please visit the Singapore Customs website at www.customs.gov.sg.
ABOUT SINGAPORE CUSTOMS
Singapore Customs was re-constituted on 1 April 2003 to bring together revenue collection and enforcement, trade documentation, trade facilitation and security functions under one agency. As
Singapore’s single authority on customs and trade regulatory matters, Singapore Customs upholds customs and trade laws to build trust in Singapore’s external trading system, facilitate trade, and protect revenue.
Singapore Customs is at the crossroads of international trade and plays a proactive role in balancing the intricate requirements of trade facilitation, security, and regulatory compliance to support Singapore as a global trade hub. As the single trade regulator, Singapore Customs is well placed to collaborate with multiple stakeholders in trade, both from the public and private sectors. In performing our work, we firmly believe in facilitating legitimate trade, while simultaneously ensuring that Singapore’s trading system is not being exploited for illicit purposes. This guiding philosophy is encapsulated in Singapore Customs’ Vision, Mission and Motto, and is core to our strategic planning.
Trade Facilitation
Since 1989, Singapore Customs has been administering the TradeNet system, the world’s first national single window for trade declaration. This has facilitated trade and documentation processes, making them easy and seamless. Singapore Customs administers preferential tariffs arising from the many free trade agreements signed by Singapore for the benefit of the trading community. Singapore Customs consults and engages the trade and industry to understand customers’ needs, and offers customised solutions to the business community. We aim to lower their business compliance costs, enhance efficiency and promote business growth in Singapore.
Trade Security
Singapore Customs is the lead agency in promoting trade security and secure trade supply chains. Asia’s first supply chain security programme, the Secure Trade Partnership (STP) was launched in 2007 by Singapore Customs. We put in place a voluntary certification programme for companies that seek to adopt robust security measures in their trading operations, thereby contributing to the security of the global supply chain. We are also the lead agency for developing the APEC and World Customs Organisation (WCO) Trade Recovery Guidelines to help economies resume normal trading functions quickly in the event that supply chains are disrupted.
Trade Regulation
Singapore Customs maintains an effective and robust regulatory regime that is able to adapt quickly to the ever-changing business landscape. As a key revenue collection agency for Singapore, Singapore Customs safeguards Government revenue, ensures a level playing field for traders, and takes firm enforcement action against those who attempt to evade duties and taxes, bring in contraband goods or make fraudulent declarations. By adopting principles of risk management, Singapore Customs enables legitimate traders to trade easily and securely in Singapore. To learn more, visit www.customs.gov.sg.
Singapore Customs
55 Newton Road #10-01
Revenue House
Singapore 307987
Customs Call Centre: +65 6355 2000
Fax: +65 6250 8663