Legal Framework and Compliance Overview
Learn the key obligations of Singapore Customs laws and find out how you can stay compliant to protect your business and strengthen trade.
Last updated 24 February 2026
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Compliance Overview
Singapore Customs administers key legislation governing the import, export, transhipment and storage of goods. We work with the trading community to uphold a high level of compliance through clear requirements, regular engagement, risk-based reviews and effective enforcement.
A strong compliance culture helps facilitate the smooth flow of legitimate trade while ensuring that regulatory controls remain focused and proportionate.
Use this page to navigate to guidance on customs procedures, schemes, licences and requirements for controlled goods.
Singapore Customs administers and enforces the following legislation:
Legislation Administered by Singapore Customs
Goods and Services Tax Act (jointly with the Inland Revenue Authority of Singapore)
Regulation of Imports and Exports Act
Chemical Weapons (Prohibition) Act
Compliance Framework
Singapore Customs adopts a multi-pronged approach to maintain a high level of compliance within the trading community. This includes strengthening self-compliance, monitoring transactions, conducting risk-based reviews and post-clearance audits, and applying enforcement measures where necessary. This framework supports the facilitation of legitimate trade while safeguarding revenue and regulatory controls.
Customs Procedures
Customs Schemes & Licences
Air Store Bond Scheme
Apex Licence
Approved Import GST Suspension Scheme
Bonded Truck Scheme
Cargo Agent's Import Authorisation Scheme
Container Freight Warehouse
Duty-Free Shop Scheme
Excise Factory Scheme
Import GST Deferment Scheme
Industrial Exemption Factory Scheme
Licensed Warehouse Scheme
Major Exporter Scheme
Petroleum and Biodiesel Blends Licences
Temporary Import Scheme
Zero-GST Warehouse Scheme
Controlled Goods & Strategic Trade
Customs Circulars
Stay informed on latest updates customs procedures, regulatory requirements and compliance matters.