Export Customs Procedures in Singapore

A step-by-step guide for Exporting from Singapore; Goods exporting from Singapore must be declared, even though there is no goods and service tax and duty levied. A certificate of origin, where required, can be acquired for any exported good originated/created in Singapore through the online TradeNet platform. To commence the export process, the Exporting entity must do a one-time registration for a Unique Entity Number (UEN). This process is done by registering with the Accounting and Corporate Regulatory Authority (ACRA), or another relevant UEN issuance agency, which will allow the exporter to activate its Customs Account. To obtain a customs export permit, exporters may register themselves directly as a declaring agent or appoint a declaring agent to act on their behalf. Permit applications are submitted online through the TradeNet system.

During Export declaration, should there be  conditions in the Export permit or if the cargo being exported is a dutiable good, additional documents must be presented to Customs prior to cargo submission. In such instances, both containerized cargo and conventional cargo require the approved customs export permit and supporting documents including;

- Commercial Invoice,

- Packing list, and

- Bill of lading or Airway bill,

- Approved Customs export permits

Note – The exporter will be the party that issues the commercial invoice to his overseas customer. The exporter is also required to declare the Free on Board (FOB) value of the goods in the export permit application.

A Customs export permit is required for:

- Export of locally manufactured goods or local GST-paid goods

- Export of goods from the Free Trade Zone (FTZ)

- Export of dutiable goods from a licensed warehouse

- Export of non-dutiable goods from a zero-GST warehouse, and goods under the Major Exporter Scheme

- Re-export of goods imported under the Temporary Import Scheme

- Temporary export of goods intended to be re-imported

- Strategic goods  – Export permit is required for the export of goods controlled under the Strategic Goods (Control) Act.