Export Operations Overview

General Export FlowChart

Exporting goods from Singapore is straightforward if you follow the right steps. This guide walks you through the export process, from registration to cargo clearance.  

Exporting Goods in General

All exports from Singapore are regulated by several laws, including the Customs Act, the Regulation of Imports and Exports Act, and the Strategic Goods (Control) Act, as well as by rules issued by the relevant Competent Authorities (CAs). 

GST and duty are not charged on goods exported from Singapore.  

However, you must still declare all exports to Singapore Customs and obtain the correct permits.  

How to Export Your Goods 

Whether you are exporting from a customs territory, a licensed warehouse, a Zero-GST warehouse, or under special schemes, follow these five key steps: 

Step 1: Register for UEN and Activate Your Customs Account

Before you can export, your business must: 

• Register with the Accounting and Corporate Regulatory Authority (ACRA) or the relevant UEN-issuing agency to obtain a Unique Entity Number (UEN) 

• Activate your Customs Account 

You need this if you plan to: 

• Import or export goods in Singapore 

• Apply for import, export, or transhipment permits or certificates 

Step 2: Check if your goods are controlled 

Some goods require approval from Competent Authorities before they can be exported.

You should: 

• Check your goods using their description, HS code, or CA product code 

• Confirm licensing or authorisation requirements directly with the relevant CA if the goods are controlled 

If you are unsure of the correct 8-digit HS code, you can apply for an official classification ruling for S$75 per product. These rulings apply only in Singapore.

Step 3: Apply for a Customs Export Permit

You can: 

• Appoint a declaring agent to handle the permit application for you, or  

• Apply for permits yourself. You will need to register as a declaring agent and obtain a TradeNet user ID 

All export permit applications must be submitted electronically via TradeNet, using: 

• A TradeNet front-end solution from an approved service provider, or 

• The Government Front-End Application 

However, do note that declaring agents may charge service fees. Fees can vary, so check costs upfront. Refer to Permits, Documentation and Other Fees for more information.

Step 4: Prepare Documents for Cargo Clearance 

Export permits are issued with a validity period. Always ensure your permit is valid at the time of clearance.  

You must present the permit and supporting documents when required by the permit conditions, or when exporting dutiable or controlled goods.  

1) Containerised Cargo 

For containerised shipments, be ready to produce: 

• Approved Customs export permit 

• Commercial invoice 

• Packing list 

• Bill of Lading (BL) or Air Waybill (AWB)

You must also provide the permit number at the point of cargo lodgement.  

A Customs export permit is required for: 

• Dutiable goods from licensed warehouses 

• Goods from bonded warehouses 

• Goods under the Temporary Export Scheme 

• Re-exports under the Temporary Import Scheme 

2) Conventional Cargo 

For conventional cargo, the requirements are the same:

• Approved Customs export permit 

• Invoice 

• Packing list 

• Bill of Lading 

You must present the permit number at cargo lodgement for verification purposes.  

A Custom Export permit is required for: 

• Dutiable goods from licensed warehouses 

• Goods from bonded warehouses 

• Goods under the Temporary Export Scheme 

• Re-exports under the Temporary Import Scheme 

Step 5: Keep Your Trade Records 

Businesses must retain all supporting documents related to the purchase, import, sale, or export of goods for at least five years from the date of permit approval.  

You may store records as: 

• Physical hardcopies, or 

• Digital images

You must be able to produce these documents to Singapore Customs upon request.