Re-importing Shut-out Goods
Learn how to re-import shut-out goods into Singapore, including steps for dutiable and non-dutiable goods and applicable GST relief.
Last updated 24 February 2026
Shut-out goods refer to items that fail to board their intended vessel or aircraft. These goods, originally meant for export and placed in Free Trade Zones (FTZs), authorised piers, or places, may be re-imported into a licensed warehouse for dutiable goods or a Zero-GST warehouse for non-dutiable goods due to:
Change in departure date/time
Change in transport mode
Shipment cancellation
Quantity/Specification mismatch
Goods and Services Tax (GST) relief and duty suspension may apply. See Circular 07/2016 for required documents.
Dutiable Shut-out Goods
The importer or the appointed Declaring Agent should follow the steps below:
Re-Import into Licensed Warehouse (Previously Released from a Licensed Warehouse)
Step 1: Submit documents
Cover letter stating reasons
Copy of previous Customs OUT permit via Customs Documentation Enquiry Form
Step 2: Apply for a Customs In-Non Payment (Shut Out) permit in TradeNet.
Step 3: Declare the permit:
When declaring a permit, you will need to:
Enter the previous permit number (“Previous Permit No”)
Enter warehouse code (“Place of Receipt Code”)
Enter new lot number (“Current Lot Number”)
Add “goods are shut-out cargoes” in “Traders’ Remarks”
See Circular No. 02/2015 on the requirements for the movement of dutiable goods and the declaration for exportation of dutiable goods from a licensed warehouse.
Re-Import into Licensed Warehouse (Previously under Transhipment with Inter-Gateway Movement)
Step 1: Apply for a Customs In-Non Payment permit (approved Premises/Schemes) before re-import.
Step 2: Declare the permit:
When declaring, you will need to:
Enter the previous permit number
Add “goods are shut-out cargoes” in “Traders’ Remarks”
Import into Customs Territory (No Relief Granted)
No duty exemption or GST relief applies.
Obtain an In-Payment (Duty & GST) permit via TradeNet before import.
Non-Dutiable Shut-Out Goods
The importer or the appointed freight handling agent should follow the scenarios below for the GST relief for re-importing local (GST-paid) non-dutiable goods from a FTZs.
Re-import into Customs Territory within 24 hours of entering FTZ or Authorised Pier/Place into Customs Territory
GST relief available for goods not released from Zero-GST warehouse, not under Temporary Import Scheme, not under inter-gateway transhipment.
The importer or the appointed freight handling agent must produce the following supporting documents at the checkpoint for cargo clearance:
Cover letter stating reasons for the re-importation
Delivery note
Commercial invoice
Other relevant supporting documents
Re-import into the Customs Territory after 24 hours
GST relief is available for goods not released from Zero-GST warehouse, not under Temporary Import Scheme, not under inter-gateway transhipment.
You will need to:
Obtain a Customs In-Non Payment (Shut-Out) permit via TradeNet.
During the application, remember to:
Declare the previous customs permit number in the “Previous Permit No.” field.
Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field.
Present permit and other relevant supporting documents to the checkpoint officers for verification during cargo clearance.
Re-import into a Zero-GST Warehouse (previously released from a Zero-GST warehouse)
GST relief is available.
You will need to:
Obtain a Customs In-Non Payment (Shut-Out) permit via TradeNet.
During the application, remember to:
Declare the previous customs permit number in the “Previous Permit No.” field.
Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field.
Re-import into a Zero-GST Warehouse (previously under inter-gateway transhipment)
GST relief is available.
You will need to:
Obtain a Customs In-Non Payment (Shut-Out) permit via TradeNet.
During the application, remember to:
Declare the previous customs permit number in the “Previous Permit No.” field.
Indicate “the goods are shut-out cargoes” in the “Traders’ Remarks” field.
Re-import into Customs Territory
No GST relief is available for non-dutiable shut-out goods previously imported under the Temporary Import Scheme.
You will need to:
Obtain an In-Payment (GST) permit for non-dutiable goods via TradeNet.