Shipping permits are an integral part of the global shipping attributes.
It is one of the essential paperwork and works like a passport for shipments for international border crossing.
Singapore Customs agency has a proficient regulatory framework for all shipments inward and outbound from Singapore.
Frequently Asked Questions (FAQ)
All about shipping permits
What is an Import Permit?
Import permits are declared for GST or Excise Duties for dutiable goods entering Singapore. This is a requirement by Singapore Customs.
Import Permit types
1. GST permit (Code: GST/DNG)
2. GST suspended permit (Code: APS/SFZ/GTR) *your company must be pre-approved by Singapore Customs for this scheme
Firstly, we need to understand Excise Duty and GST (Goods & Services Tax)
Excise duty is duty levied on goods manufactured in, or imported into, Singapore.
These dutiable goods include tobacco products, intoxicating liquor, motor vehicles and petroleum/biodiesel blends. Each category has different tax calculations according to Singapore Customs regulations.
GST is an abbreviation of Goods & Services Tax (in Singapore). In other countries, GST is known as the Value-Added Tax or VAT.
From 1st Jan 2023, the GST rate is 8%.
What is an Export Permit?
Export permits are declared for paid goods that are being re-exported or goods manufactured locally and going out of Singapore. This is a requirement by Singapore Customs.
Export Permit types
1. Normal export permit (Code: APS)
2. Strategic/controlled permit (Code: DRT)
3. Temporary export permit (Code: TCS/TCO/TC)
What is a Trans-shipment Permit?
Trans-shipment (or sometimes written as Transshipment) Permits are declared for movement of goods within Singapore.
Example: When these goods move from one Free Trade Zone (FTZ) to another.
Free Trade Zones (FTZs) in Singapore are designated areas where the payment of duties and taxes is suspended when goods arrive, are stored, or sold within the FTZ.
Trans-shipment permit types
1. Within Same FTZ (Code: TTF)
2. With Inter-Gateway Movement (Code: TTI)
3. Inter-Gateway Movement only (Code: IGM)
Process Flows and Scenarios
Click to read about the different ways to import or export your shipment
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Part 1: Cargo is enroute to Singapore via sea freight (In either 20ft or 40ft containers)
Part 2: Import permit is declared for the GST amount of the cargo (Within 3 days of ship arrival)
Part 3: Cargo clearance from ship and sea port (which is Port of Singapore Authority, also known as PSA) and proceeds to customs clearance
Part 4: Cargo clears Singapore customs checkpoint with permit declared
Part 5: Cargo proceeds to destination location/warehouse for unstuffing
Import Process
There are 5 parts to importing a shipment by sea.
Import scenario: Sea freight shipment
For most basic scenarios, where it is of a shipment incoming to Singapore via PSA (Port of Singapore Authority), the permit application process needs to be timely. This will ensure smooth import with minimum delays as demurrage charges will incur after 3 days of ship arrival date.
Demurrage charges refers to fees for storage of your shipment at the port.
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Part 1: Packing lists, commercial invoices and import licenses (if necessary) is submitted to Forwarder (that's us) for permit declaration and clearance from airport and customs
Part 2: Permit declared and GST/excise duties paid before actual clearance
Part 3: Actual cargo retrieval and clearance from airport terminal and customs terminal
Part 4: Delivery to consignee location for final delivery
Import Process
There are 4 parts to importing a shipment by air.
Import scenario: Air freight shipment
In scenarios where cargo travels and arrives via air, storage charges will incur 3 days after the arrival of stated cargo. The storage fees will be charged according the size (measured in cubic centimetres) of the shipment.
Therefore, it is important that permit application process is timely to avoid unnecessary charges which are added costs.
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Part 1: Packing list / Commercial invoices submitted to Forwarder (yup, that's us) for empty container and vessel booking
Part 2: Cargo is ready for stuffing in 20ft/40ft container either on pallets, crated or loose
Part 3: Stuffing of export container either onsite or offsite (odd shape cargo needs to be strapped in the container itself!)
Part 4: Permit declared before haulage of stuffed container for export
Part 5: Haulage of stuffed container to PSA (Port of Singapore Authority) for lodging onto vessel
Export Process
There are 5 parts to exporting a shipment by sea.
Export scenario: Sea freight shipment
Here's a typical scenario when exporting via sea; Haulage to PSA (Port of Singapore Authority) for vessel lodging cannot be arranged until export permit is declared for Advanced Export Declaration (AED) purposes i.e. you cannot send your cargo to PSA if your permits are not in order.
Without timely permit application, your shipment could be delayed. This may incur unnecessary costs and charges to you.
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Part 1: Cargo is picked and packed
Part 2: Export permit is declared
Part 3: Cargo is ready for pick up for the airport
Part 4: Cargo is lodged to airlines [Please note that you need to fulfil Advanced Export Declaration (AED) requirements before cargo is able to depart]
Part 5: Cargo is confirmed space allocation on airlines and en-route to destination
Export Process
There are 5 parts to exporting a shipment by air.
Export scenario: Air freight shipment
A scenario typical for shipment going out of Singapore by air, permit declaration for export shipments need to be made before shipment exits out of Singapore borders. This is with reference to Advanced Export Declaration (AED). All Singapore‐based companies must submit export declarations to Singapore Customs before physical exports of all goods by air or sea.
Early declaration of the export permit will satisfy the AED requirements in order for the shipment to fly out of Singapore. Cargo size for airfreights may vary from courier size (small parcels etc.) to cargo on pallets or cargo in crates.
Without timely application of export permits, your shioment may be delayed and that might incur unnecessary cost for you, and nobody wants that!
WhatsApp us at +65 6428 6001 for immediate action
Trans-shipment scenario: From one Free Trade Zone (FTZ) to another
Sometimes, cargo will need to move from one Free Trade Zone (FTZ) to another FTZ. This happens when the goods in the cargo are meant for re-export.
In this scenario, a trans-shipment (sometimes written as 'transshipment') permit is required. This is to ensure goods which have not paid for GST and/or excise duty (as they are for re-export) does not enter the market illegally.
Part 1: Trans-shipment permits need to be applied before goods can be transported out of the FTZ
Part 2: At FTZ 1, cargo is loaded onto truck in the warehouse
Part 3: Truck proceeds for customs clearance from FTZ 1
Part 4: Truck makes its way to FTZ 2 for customs endorsement*
*Transport move is time sensitive. This is because trans-shipment permits have a 24 hour validity.
Trans-shipment Process
There are 4 parts to a trans-shipment.
Important note: Trans-shipment permits have a 24 hour validity.
Paperwork checklist
Note these 9 relevant points before submission for permit declaration
1. Commercial invoices
2. Packing list
3. Airwaybill (AWB) or Bill of Laden (BL)
4. HS code of the commodity/cargo
5. Relevant importer/exporter license (if necessary)
6. Shipping details - arrival/export date and importer/exporter details
7. Exit customs point and entry custom point
8. Port of origin and destination port
9. Mode of transport (air, land or sea)
Have JORT Services declare your Singapore Customs permit for you!
✓ Delivers the 100% accuracy on all the permit types declared and for all transport modes
✓ Local qualified and certified compliant declarants with Singapore Customs
✓ 100% quality with correspondence timing quoted by the customer (Express service : 90mins)
✓ Delivers on-time permit declarations for AED (Advanced Export Declaration) regulations
✓ Industry standards advice and consultation for Singapore logistics processes
✓ Secure electronic submission via Singapore Customs' TradeNet platform
✓ There is no need for companies to hire additional employees for permit declarations or have a TradeNet subscription, we will do the declarations on your behalf
✓ Focus on your main core business function to improve your company’s efficiency in order to maximise profits
If you're a novice, we will guide you throughout.
If you're a Small-Medium Enterprise (SME) or Multinational Corporation (MNC), we'll support your logistic links and be your secure chains.
Our prices range from ad-hoc service and contractual service of minimum 10 permits daily. The possible scalability is for all levels and needs.
Basically, we're flexible, talk to us!
*Please note GST (Goods & Services Tax) amount needs to be prepaid before we commence with any permit declaration.
“With the hectic schedule of the marine industry, JORT has provided me the freight forwarding solutions when the need arises for when to ship my parts regionally and globally.”
- Aaron Koh, RayControl Pte Ltd