Overlanded and Shortlanded Goods
Find out how to manage discrepancies in inward manifests, and understand the import restrictions for controlled, prohibited, and sanctioned goods entering Singapore.
Last updated 24 February 2026
Discrepancies in Inward Manifests
Discrepancies in inward manifests occur when the goods received do not match the details listed in the inward manifest.
These discrepancies must be reported and accounted for to Singapore Customs by the master, owner, or agent of the vessel, aircraft, or train.
Types of Discrepancies
Overlanded goods
Goods that exceed the quantity declared in the inward manifest. Duty and/or Goods and Services Tax (GST) must be paid on the excess quantity.
Shortlanded goods
Goods that fall short of the quantity stated in the inward manifest. If duty and/or GST has already been paid, you may apply for a refund.
Un-manifested goods
Goods that were shipped but not listed in the inward manifest. These goods must be reported and accounted for to Singapore Customs.
Reporting Requirements
The master, owner, or agent of the vessel, aircraft, or train must inform Singapore Customs and account for any:
Overlanded goods
Shortlanded goods
Un-manifested goods
Refer to the relevant procedures on accounting for these goods before submitting any permit applications.
Permit Requirements for Overlanded Goods
If goods are overlanded, you must declare a Customs short payment permit via TradeNet to account for the duty and/or GST short-paid.
This applies to:
Dutiable goods
Non-dutiable goods
A mix of dutiable and non-dutiable goods
Excess quantities imported by land
Choosing the correct short payment permit
Scenario | Permit type |
Only GST short-paid | In-Payment (GST including duty exemption) |
Only duty short-paid | In-Payment (Duty) |
Both duty and GST short-paid | In-Payment (Duty and GST) |
Obtain a Short-Payment Permit
Use a short-payment permit when you have previously imported goods but did not pay enough duty or GST. This helps you rectify the shortfall in duty or GST.
When Is It Allowed?
A Short-Payment Permit is applicable in the following situations:
Overlanded goods: Goods exceeding the quantity stated in the inward manifest (e.g., the bill of lading or airway bill)
Omission of costs: Missing costs such as insurance, freight, or other charges
Incorrect invoice: Use of an incorrect invoice value or currency.
Undeclared items: Samples, gifts, or free items from suppliers were not declared
When Is It Not Allowed?
A Short-Payment Permit cannot be used for the following:
Clearing goods through customs
No initial permit declaration has been made
Goods that qualify for permit exemptions
Goods under an import GST suspension scheme
Steps for Applying for a Short-Payment Permit
Step 1: Choose the type of Short-Payment Permit based on what was underpaid
In-Payment (GST including duty exemption): if only GST were short-paid
In-Payment (Duty): if only the duty were short-paid
In-Payment (Duty and GST): if both were short-paid
Step 2: Declare the Permit Number
When applying, declare the previous permit number in the ‘Previous Permit No.’ field.
Step 3: Enter ‘SPNOSTK’
After declaring the permit, enter “SPNOSTK” (Short Payment Not Involving Updates To Stock) in the ‘Place of Receipt Code’ field under the General segment.
Important: This permit is only for recovering duty/GST and cannot be used for cargo clearance.
If the original permit has not yet been used for clearance, you must present both the original permit and the short-payment permit for cargo clearance.
If the validity of the original permit is amended, the short-payment permit does not need to be updated.
Step 4: Calculate the Correct Exchange Rate
Calculate the short-paid amount in Singapore dollars using:
The Customs exchange rate on the date the original permit was approved, or
The bank’s selling rate on that day for currencies not listed by Customs)
If you choose option 2, you will need to include the bank’s name, phone number, and rate-quoted date in the ‘Trader’s Remarks’ field.
If the invoice shows both the foreign currency and its Singapore dollar equivalent, use the exchange rate stated on the invoice.
Examples
Incorrect invoice value
A company declares an incorrect invoice value, listing a lower price than the actual sale price, resulting in underpaid duties and GST. Once the error is found, a short-payment permit is needed to top up the difference.
Omitted costs
An overseas supplier adds free-of-charge items, samples or gifts with the shipment and does not declare them on the original import permit. As these items have values that must be declared, the recipient must obtain a short-payment permit to correct the record and pay the correct duties and taxes.