There are lots of different types of customs declarations in Singapore.
Twenty nine in fact! (Take a look our article which lists out all twenty-nine here).
They can be broadly grouped as follows:
and then these break down further as follows:
and again these break down further as follows:
And this is how and where the main types should be used:
Customs declarations are submitted for the following purposes:
IN-Payment – for payment of duty and/or GST on goods which are to be consumed in Singapore;
IN Non-Payment – removal of goods from arrival points (by sea, air, road and rail) to licensed premises or other approved places of storage; to cover movement of goods which are exempted from payment of duty/GST in Singapore; to cover movement of goods which are exempted from payment of duties but are GST payable
OUT (with Certificate of Origin) – to cover the movement of goods from Customs territory (eg, removal of goods from licensed/approved premises for export or storage in the FTZ) together with a Certificate of Origin
OUT (without Certificate of Origin) – to cover movement of goods from Customs territory (eg. removal of goods from licensed/approved premises for export or storage in the FTZ)
Transhipment / Removal – for through transhipment and removal of goods:
i. Imported by sea from vessels at anchorage to the Free Trade Zone (FTZ) for storage;
ii. From the FTZ for re-export to foreign destination;
iii. From the point at which they arrive on import to another point at which they are to be re-exported (eg. from Peninsular Malaysia via Woodlands Checkpoint to Singapore Changi Airport);
iv. To cover movement of goods between licensed or approved premises within Customs territory (eg from one licensed warehouse to another)