Importing Goods for Destruction or Recycling

You may import goods for destruction or recycling if you meet the relevant requirements and obtain a Customs In-Non-Payment (Destruction) permit via TradeNet® before importation.

Requirements vary based on whether the goods are:

• Dutiable goods (liquor, tobacco products, ethanol, motor vehicles)

• Controlled non-dutiable goods

• Non-controlled and non-dutiable goods

All importers must also comply with:

• Declarations required in the destruction permit.

• The KS permit condition, which requires the importer or Declarant to submit the disposal receipt and permit within 4 working days after clearance.

• Singapore Customs’ escort and supervision requirements (via e-filing).

Approval from the National Environment Agency

The National Environment Agency (NEA) generally does not allow goods to be imported from a Free Trade Zone (FTZ) into Singapore’s Customs Territory solely for disposal.

Where possible, importers should make arrangements to return the goods to the country of origin, re-export the goods to other destination countries, while complying with the requirements of all exporting and importing countries.

If there are compelling reasons to import goods into Singapore’s Customs Territory for disposal, you must obtain written approval from NEA before applying for an import permit.

Customs Permit and Tax Treatment after NEA Approval

After receiving written approval from NEA, you must obtain the relevant Customs permit to import the goods into Singapore’s Customs Territory for destruction or recycling.

Where applicable:

• Customs duty and/or Goods and Services Tax (GST) is payable

• Duty and/or GST is calculated based on the Cost, Insurance and Freight (CIF) value of the goods at the time of importation

Submission of Disposal Receipts (FTZ cases)

For Scenarios 2 and 4, you or your appointed Declaring Agent (DA) must submit these to the Permits Compliance Branch of Singapore Customs:

• Official receipt issued by the disposal facility

• Copy of the relevant permit

These documents must be submitted within 4 working days after the goods have been removed from the FTZ into Singapore’s Customs Territory.

Short-Payment Permits

You or your appointed DA must obtain a Short-Payment permit within 2 working days from the date of disposal if duty and/or GST was short-paid at the time of importation.

When applying for the Short-Payment permit, include the following details:

• Message and Declaration Type

  • In-Payment (GST), or

  • In-Payment (DNG)

• Place of Receipt Code

  • SPNOSTK (Short Payment Not Involving Updates to Stock)

• Previous Permit No.

  • Declare the earlier In-Payment or In-Non-Payment (Destruction) permit number

General Requirements for All Destruction Permits

When applying for a Customs In-Non-Payment (Destruction) permit, you must:

• Declare “DUMP” in the Place of Receipt Code field

• Comply with Singapore Customs’ escort and supervision requirements (via e-filing)

• Submit the disposal facility’s official receipt and permit within 4 working days after clearance

Category-specific Requirements

Please take note of the specific procedural requirements when importing the following goods for destruction or recycling, after obtaining written approval from NEA (where applicable):

• Dutiable motor vehicles

• Dutiable liquor, tobacco products, and ethanol

• Non-controlled and non-dutiable goods

• Controlled non-dutiable goods

Each category has additional documentation, declaration, and approval requirements.

Dutiable Motor Vehicles

Supporting Documents

Prepare (submit via Customs Documentation Enquiry Form) the following:

• Cover letter stating reasons for destruction

• Surveyor/incident reports if applicable

• List of goods scheduled for destruction with description, quantity, and CIF value

• Acceptance letter from an authorised scrap yard approved by LTA

• Commercial invoice

• Bill of Lading/Air Waybill, Packing List (where applicable)

• Deregistration letter from LTA

• Any other supporting documents

Permit requirements (Customs In-Non-Payment (Destruction) permit)

When applying via TradeNet®:

• Declare “DUMP” in the Place of Receipt Code field

• Declare the engine number in CA/SC Code 1

• Declare the chassis number in CA/SC Code 2

• Declare vehicle status (used or new) in CA/SC Code 3

• Declare the name and address of the authorised scrap yard in the Trader’s Remarks field

Destruction and post-clearance requirements

• Submit an e-filing request for Singapore Customs’ escort and supervision

• Submit the disposal facility’s official receipt and the permit to the Permits Compliance Branch within 4 working days

Dutiable Liquor, Tobacco Products and Ethanol

Supporting Documents (submit via Customs Documentation Enquiry Form)

Prepare and submit the following:

• Cover letter stating reasons for destruction

• Surveyor / incident reports (if applicable)

• List of goods scheduled for destruction with description, quantity and CIF value

• Written approval from NEA (where applicable)

• Commercial invoice

• Bill of Lading/Air Waybill, Packing List (where applicable)

• Email/letter from Competent Authority approving destruction of the controlled goods (if applicable)

• Any other supporting documents

Additional Declarations

If NEA approval applies:

• Declare the NEA Written Approval reference number in Trader’s Remarks

Permit Requirements

When applying for a Customs In-Non-Payment (Destruction) permit:

• Declare “DUMP” in the Place of Receipt Code field

• Declare the name and address of the licensed incineration plant, booking reference number, and NEA approval reference (if applicable) in Trader’s Remarks

Destruction and Post-Clearance Requirements

• Submit an e-filing request for Singapore Customs’ escort and supervision

• Submit the disposal facility’s official receipt and the permit to the Permits Compliance Branch within 4 working days

Non-Controlled and Non-Dutiable Goods

Permit Requirements

You may obtain a Customs In-Non-Payment (Destruction) permit. When applying:

• Declare “DUMP” in the Place of Receipt Code field

• Seek written approval from NEA (if applicable)

• If NEA approval applies, declare the reference number in Trader’s Remarks

• Declare the date of destruction, incineration plant name and address, and booking reference number in Trader’s Remarks (where applicable)

Destruction and post-clearance requirements

• Submit an e-filing request for Singapore Customs’ escort and supervision

• Submit the disposal facility’s official receipt and permit to the Permits Compliance Branch within 4 working days

Controlled Non-Dutiable Goods

Competent Authority approval

Before importing controlled goods for destruction:

• Apply for the relevant Competent Authority’s approval

• Arrange for any required escort and supervision by the Competent Authority

Permit requirements

After receiving approval (where applicable), obtain a Customs In-Non-Payment (Destruction) permit. When applying:

• Declare “DUMP” in the Place of Receipt Code field

• Seek written approval from NEA (if applicable)

• If NEA's written approval applies, declare the reference number in Trader’s Remarks

• Declare the date of destruction, licensed incineration plant details, and booking reference number in Trader’s Remarks (where applicable)

Destruction and post-clearance requirements

• Submit an e-filing request for Singapore Customs’ escort and supervision

• Submit the disposal facility’s official receipt and permit to the Permits Compliance Branch within 4 working days