Additional Requirements for Export
Understand the additional requirements for temporarily exporting and re-importing goods.
Last updated 24 February 2026
Controlled Goods
Some goods require approval from a Competent Authority (CA) before they can be temporarily exported and later re-imported into Singapore.
Use the HS/CA Product Code Checker to check whether your goods are controlled. You can search by description, HS code or CA product code.
If the item is controlled, the search results will show:
The CA responsible; and
The CA’s contact details
Contact the CA directly for licensing requirements.
Non-manipulation of Temporarily Exported Goods
Temporarily exported goods must not be altered in a way that changes their form, HS code or function.
If such changes occur, GST will be payable.
Goods must remain identifiable to Customs officers as the same items that were originally exported.
GST and Duty Payment
GST and/or duty are payable on the temporarily exported goods if there are any additional parts added to the goods while overseas.
Refer to the Re-importing of Goods Sent Overseas for Activities page for more information.
Import and Export Permits
You must obtain the relevant customs permits through TradeNet:
Before importing the goods, and
Before re-exporting them
If the permit conditions require it, you must show the permit to checkpoint officers during cargo clearance.
Sealing and Customs supervision of goods
Customs officers may affix a seal on a package or container before releasing the goods.
Sealed goods must be unstuffed under Customs supervision.
The organiser, local freight forwarder, declaring agent or exhibitor must e-file for supervision at least 1 working day before the unstuffing. Supervision fees will be charged.
Permit Conditions for Import/Transhipment Of Containerised/Conventional Consignments Requiring Customs Supervision
The importer, haulier or declarant must submit an online application for Customs Supervision to Singapore Customs at least 1 working day before the operation.
AB – Customs clearance from a Container Freight Warehouse
B2 – Supervision of unstuffing of containers
D3 – Supervision of unstuffing and/or loading of containers
K2 – Escort or supervision of destruction of liquor, tobacco, or dutiable motor vehicles
Import of containerised consignments under Carnet
The foreign entity or its locally appointed freight forwarding agent must apply for Customs supervision of unstuffing and stuffing.
Applications must be submitted at least 1 working day before the intended operation.
Permit Conditions for Temporary Export/Re-Export Of Containerised/Conventional Consignments Under Temporary Import Scheme
The importer, haulier or declarant must submit an online application for Customs Supervision to Singapore Customs at least 1 working day before the operation.
D6 – Supervision of stuffing of containers
D7 – Inspection of goods
Import/Transhipment Of Containerised Consignments Affixed with Customs Red Seal
Table caption
Sealed for inspection | Submit an online application for Customs Supervision to Singapore Customs at least 1 working day before the operation. |
Notice of Discrepancy (NOD) Case | Contact Permits Compliance Branch at 6908 1817 / 6908 1834 for assistance. |
Import of containerised consignments under Carnet
The foreign entity or its locally appointed freight forwarding agent must apply for Customs supervision of unstuffing and stuffing.
Applications must be submitted at least 1 working day before the intended operation.
Permit Conditions for Temporary Export/Re-Export Of Containerised/Conventional Consignments Under Temporary Import Scheme
The importer, haulier or declarant must submit an online application for Customs Supervision to Singapore Customs at least 1 working day before the operation.
D6 – Supervision of stuffing of containers
D7 – Inspection of goods
Unauthorised Breakage of Customs Seals
It is an offence to break or tamper with a Customs seal affixed to any package or container.
The declarant and the person responsible for the sealed goods must safeguard the seal at all times.