Import Procedures Overview
Learn about the key requirements, duties, permits, errors, and penalties for importing goods into Singapore.
Last updated 24 February 2026
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All goods imported into Singapore are regulated under the Customs Act, the Goods and Services Tax (GST) Act and the Regulation of Imports and Exports Act (RIEA).
Imported goods are subject to GST and/or duty, and a customs permit is required to account for the import and tax payment.
Dutiable goods (incurring both duty and GST) are:
Intoxicating liquors
Tobacco products
Motor vehicles
Petroleum products
Ad valorem or specific duty rates may apply.
All other goods are non-dutiable and incur GST only. Prevailing GST is levied on the Cost,Insurance, Freight (CIF) value, which includes duties (if dutiable) and all costs incidental to the sale and delivery of the goods into Singapore.
Find out more about duties and GST.
Import Requirements
Who Is the Importer
The importer is the party who brings the goods into Singapore:
for their own account or use; or
for the account or use of another party.
If goods are sold by an overseas company to a local company who is named as the consignee on the commercial invoice, the local company is considered the importer.
Before Importation
Importers must obtain the relevant customs permit before the goods are imported into Singapore.
Refer to:
Taxable companies should check with the Inland Revenue Authority of Singapore (IRAS) on GST accounting arrangements.
Useful Links
Errors and Offences
Importers may be penalised if they do not comply with the requirements under the Customs Act, the RIEA and their subsidiary legislation.
Examples of Common Errors and Corrective Actions
Errors in Import Permits
Import Permit Not Utilised
You may submit an amendment or cancellation request via TradeNet, stating the reason (e.g. extending permit validity).
Some permit fields cannot be amended if controlled, prohibited or dutiable goods are involved. See the List of Non-Amendable Fields for more information.
If the permit cannot be amended or cancelled:
you may lodge a Voluntary Disclosure to Singapore Customs; or
if it is a payment permit, you may submit a refund request via TradeNet with the reason for refund.
A Voluntary Disclosure is not required solely for refund requests.
Import Permit Already Utilised
Amendment or cancellation is generally not allowed once the permit has been used for cargo clearance.
If errors are detected and amendment/cancellation is not possible, you may lodge a Voluntary Disclosure to Singapore Customs.
Errors by Approved Major Exporter Scheme (MES) Traders
Incorrect Information Declared on In-Non-Payment (Approved Premises/Schemes) Permit
If the permit was used for cargo clearance:
the MES trader must notify IRAS of the corrections in their GST returns.
Corrections must be supported by relevant documents (e.g. commercial invoices, shipping documents).
Wrong Importer Name and UEN Declared
The declaring agent must:
Obtain a replacement In-Non-Payment “Approved Premises/Schemes” (INP-APS) permit reflecting the correct MES trader as the importer.
Submit the original and replacement permits, and supporting documents, via the Customs Documentation Enquiry Form to request invalidation of the unused replacement permit.
Only the importer name and UEN should be changed. All other fields must remain unchanged.
Errors in an In-Payment Permit
In-Payment Permit Taken Instead of INP-APS Permit for MES Trader
An INP-APS permit should be obtained at the time of import.
A replacement permit is not required if the In-Payment (IPT) permit was already used.
If the declaring agent has paid GST, they may seek reimbursement from the importer, who may then claim the GST as input tax in their GST return to IRAS.
Wrong Importer Declared
A replacement In-Payment permit with the correct importer’s UEN and name must be obtained.
If foreign currency values were incorrectly declared, use the initial permit’s exchange rate when applying for the replacement permit.
The importer or declaring agent may submit a refund request via TradeNet with the reason for refund for duties/GST paid on the wrong permit.
Wrong Value of Goods Declared
Take up a Short-Payment permit to account for the shortfall in duty and/or GST.
For over-payment or wrong payment, submit a refund request via TradeNet with the reason for refund.
Wrong Information Declared and Cannot Be Amended
If none of the above corrective options apply, lodge a Voluntary Disclosure.
Examples of Common Offences
Incorrect Declaration on Value of Goods
Examples:
Insurance charges omitted when declaring GST payment permit
Free gifts provided by overseas suppliers not declared
Failure to Declare Imported Goods
Example:
Undeclared goods found inside containers imported into Singapore
Failure to Produce Trade Documents
Examples:
Invoice, bill of lading, certificate of origin not produced for verification upon request
Failure to Produce Permit for Clearance
Example:
Haulier fails to produce goods and customs permit with supporting documents for endorsement
Unauthorised Tampering
Examples:
Tampering/opening/breaking/altering or removing Customs lock or red seal affixed on the container
Tampering with safeguards on containerised dutiable goods
For minor offences, Singapore Customs may compound offences up to S$5,000 per offence.
Fraudulent or serious cases may be prosecuted.
Penalties Upon Conviction for Key Offences
Common customs offences and penalties upon conviction.
Offence | Penalty Upon Conviction |
Making an incorrect declaration (Section 128(1)(a) Customs Act) | Fine up to S$10,000 or the equivalent of duty/GST payable (whichever is higher), or imprisonment up to 12 months, or both. |
Incorrect or incomplete declaration of value of goods imported into or manufactured in Singapore for duty/GST assessment (Section 128(1)(c)) | Same penalties as above. |
Failure to declare goods imported into/exported from/transhipped in Singapore (Section 128B(1)(a)) | Same penalties as above. |
Failure to declare value of goods for duty/GST assessment (Section 128B(1)(b)) | Same penalties as above. |
Failure/refusal to produce trade documents (Section 128C) | Same penalties as above. |
Failure to comply with conditions for removal of goods from customs control (Section 27(1)(c)) | Fine up to S$5,000. |
Making a false declaration (Section 28(1)(a), RIEA) | Fine up to S$10,000 or imprisonment up to 2 years, or both. |
Importing/exporting/transhipping without permit (Reg. 3(1), RIER) | First conviction: Fine up to S$100,000 or 3 times value of goods (whichever greater), or imprisonment up to 2 years, or both. Second or subsequent conviction: Fine up to S$200,000 or 4 times the value of the goods, whichever is greater, or imprisonment not exceeding 3 years, or both. |
Unauthorised tampering of seals/safeguards (Reg. 16(4), Container Regs) | First conviction: Fine up to S$5,000. Second or subsequent conviction: Fine up to S$8,000. |
Best Practices
Do
Inform Singapore Customs of any change in company particulars.
Understand import procedures and declaration requirements.
Know the contents of each consignment.
Provide full supporting documents to your declaring agent.
Include freight and insurance charges in declared value.
Declare all additional goods (samples, gifts, free-of-charge (FOC) items).
Ensure Harmonised System (HS) codes, quantities and descriptions are accurate.
Comply with all permit conditions.
Apply for Customs supervision for unstuffing if a container is affixed with the Customs red seal.
Retain supporting documents for 5 years.
Do Not
Make declarations without verifying authenticity of documents.
Use pro-forma invoices for permit application.
Declare nominal value for samples or FOC items.
Declare the country of the port of loading as the country of origin, when the goods actually originate from another country.
Share TradeNet user ID or password.
Use your UEN to import goods not belonging to you (unless consolidating for customers without UEN — you remain responsible).