Transhipment Procedures Overview

The transhipment and transit of goods through Singapore are regulated under the Customs Act, the Regulation of Imports and Exports Act, the Strategic Goods (Control) Act, and other legislations enforced by the relevant Competent Authorities.

The transhipment of all goods is not subject to duty or Goods and Services Tax (GST).

Step-by-Step Guide to Transhipment in Singapore

To apply for a transhipment or transit permit, you must:

Step 1: Obtain a Unique Entity Number (UEN)

Register with Accounting and Corporate Regulatory Authority (ACRA) or the relevant UEN Issuance Agency.

Step 2: Activate your Customs Account

Step 3: Set up your declarations access

After activation, you may:

• Register as a Declaring Agent (DA)

• Register as a Transhipment Agent via the Customs Documentation Enquiry Form

• Apply for a TradeNet user ID to submit permit applications for your shipments (or on behalf of your clients).

All permit applications must be submitted via TradeNet, either through approved TradeNet software or the Government Front-End.

Refer to Circular No. 11/2013 for information on the proper use of permits involving transhipment and inter-gateway movement.

Store Your Goods in a Free Trade Zone Pending Transhipment

Goods may be stored in Singapore’s Free Trade Zones (FTZs) pending transhipment with duty and/or GST suspended while inside the FTZ.

If your goods do not meet recognised transhipment criteria, they must still be covered by the relevant import and export permits, even if they remain inside an FTZ.

Dutiable Liquor and Tobacco

• May be stored in an FTZ for up to 30 days while awaiting transhipment or removal to a licensed premises.

• For storage beyond 30 days, such goods must be moved to a licensed premises.

• Failure to do so is an offence.

Goods brought in under a “through” bill of lading or “through” airway bill are not subject to storage duration limits.

Refer to Circular No. 01/2020 for detailed guidance.

Prepare the Required Documents for Clearance

When your containerised cargo involves inter-gateway movement, you must present:

• A printed copy of the approved Customs permit

• All supporting documents (invoices, Bill of Lading / Airway Bill, packing lists, etc.)

• The cargo itself

These must be shown to checkpoint officers at both the entry and exit checkpoints for clearance.

Customs Seal and Inspection

• Containers are sealed at the entry checkpoint.

• Containers must reach the exit checkpoint for clearance within 24 hours.

If discrepancies are found, such as tampered seals or goods presented after the 24-hour limit, Singapore Customs will investigate and may impose penalties.

Partial Clearance

• You may present the same permit for each partial clearance until the full shipment is cleared.

• Partial clearance is not allowed for goods entering Singapore via Woodlands or Tuas checkpoints.

Retain Trade Documents for at Least 5 years

DAs and Transhipment Agents must keep all documents and records related to the purchase, import, sale or export of goods for at least 5 years from the date of permit approval.

Examples of documents you must retain include:

• Commercial invoices

• Bills of Lading / Airway Bills

• Packing lists

• Books of accounts

• Certificates of Origin, analysis or insurance

• Any document related to the terms of trade for goods

• Other relevant documents or records

You must produce these documents to Singapore Customs upon request, or when required under the conditions stated in your permit. Some common permit conditions relating to document submission are listed below.

You may store digital images of documents instead of holding physical copies, as long as your imaging system meets Singapore Customs’ standards. Please read the guidelines for storing images of trade documents.

Transhipment Requirements Overview

If you are arranging transhipment through Singapore, you must meet several regulatory requirements. These include checking whether your goods are controlled, applying for the correct permits, complying with vessel registration rules, and preparing the documents needed for clearance. This page guides you through each requirement, helping you avoid delays and ensure compliance.

Check If Your Goods Are Strategic, Controlled or Prohibited

Before transhipping goods through Singapore, check whether they are classified as strategic goods, controlled goods for transhipment. 

The United Nations Security Council (UNSC) imposes sanctions that prohibit the import, export, transhipment and transit of specific goods through Singapore to certain countries. Refer to the relevant UNSC Resolutions for details.

For information on permit requirements for strategic goods or goods intended or likely to be used in connection with weapons of mass destruction, refer to the Strategic Goods Control page.

Obtain Customs Transhipment Permit

A Transhipment Agent must obtain a Customs transhipment permit before arranging the transhipment of goods through Singapore. The agent — which can be a freight forwarder, Non-Vessel Owning Common Carrier (NVOCC), or shipping agent — is responsible for ensuring all permits are in place.

Register Your Vessel for Dutiable Liquor or Tobacco

If you use a vessel with a net registered tonnage (NRT) between 75 and 300 (inclusive) to carry Dutiable Liquor or Tobacco (L&T) for export or transhipment by sea, you must register via the Application for Vessel Registration (VR) form.

Once the registration is approved, traders may declare the registered vessel details in export or transhipment permits for dutiable liquor and tobacco.

Best Practices

You are accountable as a Transhipment Agent and Declaring Agent for the transhipment and inter-gateway movement of goods. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements: