Customs permits are not required for the following types of importation:

Intoxicating liquors not exceeding ten litres and tobacco not exceeding 0.4 kilogrammes in the possession or baggage of any person arriving in Singapore.

Petroleum carried in the supply tank or in a spare container of not more than ten litres capacity of a motor vehicle or in the fuel supply tanks of an aircraft for its propulsion.

Dutiable goods imported by post unless so required by Customs.

Dutiable goods removed from a vessel into a Free Trade Zone by an authority administering the Free Trade Zone.

The various Customs declarations for the movement of goods in Singapore are:

Inward declaration

Transhipment declaration

Removal declaration

Payment declaration

Outward declaration

Duty Exemption/GST Relief Certificate

Duty Exemption/GST Payment declaration

Customs declarations are submitted for the following purposes:

Inward - for removal of goods from arrival points (by sea, air, road and rail) to licensed premises or other approved places of storage;

Transhipment - for removal of goods:

1. imported by sea from vessels at anchorage to the Free Trade Zone (FTZ) for storage;

2. from the FTZ for re-export to foreign destination;

3. 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);

Removal - to cover movement of goods between licensed or approved premises within Customs territory (eg from one licensed warehouse to another);

Payment - for payment of duty and/or GST on goods which are to be consumed in Singapore;

Outward - to cover movement of goods from Customs territory (eg. removal of goods from licensed/approved premises for export or storage in the FTZ);

Duty Exemption/GST Relief - to cover movement of goods which are exempted from payment of duty/GST in Singapore; and

Duty Exemption/GST Payment - to cover movement of goods which are exempted from payment of duties but GST payable.