Custom Declaration in Singapore: A Complete Guide for Importers and Exporters

Singapore acts as a global trading hub with its healthy port systems and is known for its strategic location. Here, knowledge of procedures is key to successful trading — and this information is hard to come by. This guide is for importers, exporters, SMEs, and first-time traders looking to avoid delays, penalties, and compliance issues. Readers will get familiar with Singapore’s customs system and checkpoints, documents required, mistakes to avoid and the use of digital tools to make the process more seamless.

What is a Customs Declaration?

A customs declaration is essentially a form or process through which you inform the government about what goods you carry when entering or leaving a country. Consider it a complete list: what the items are, how much they’re worth, where they’re from and what they’re used for. This all helps customs authorities determine whether the goods need to pay taxes or duties, and whether the products comply with safety or legal requirements. It is worth doing this right in Singapore as it keeps your shipments running smoothly and avoids unnecessary delays or fines. It is a crucial measure in ensuring that your import or export will be legal, efficient, and hassle-free.

Who Needs to Make a Customs Declaration?

You must declare your customs for any goods brought in or out of Singapore. This includes your importers, exporters, logistics companies, SMEs and even first-time traders, pretty much anyone moving products across borders as part of their business. Whether you are sending a small number of items or not, as long as it's for commercial use, you'll need to declare it. The declaration explains to customs what you’re trading, so it can determine if you need to pay any duties or taxes, or whether any restrictions apply. If this is all overwhelming, Declaration Nexus acts as a licensed declaring agents who handle the end-to-end process on your behalf.

Types of Customs Declarations in Singapore

In Singapore, there are a few key types of customs declarations, depending on how goods are moving:

Import Declaration

Required when bringing goods into Singapore. It includes details like the item's value, quantity, and HS code. Duties and GST (if applicable) are assessed based on this.

Export Declaration

Needed when shipping goods out of Singapore. It ensures the right documentation is submitted for customs clearance and helps track trade data.

Transshipment & Transit Declarations

Used when goods are passing through Singapore en route to another destination. These help monitor and control goods that aren’t staying in the country.

Free Trade Zones (FTZs) and the Temporary Import Scheme are examples of Special Regimes which provide simplified procedures and tax exemptions for goods not intended for permanent entry to the domestic market. These bear a handiness for storage and repackaging during exhibitions or short-term usage.

Realising which declaration applies allows you to stay compliant and helps you avoid extra costs or delays.

Step-by-Step Process of Filing a Singapore Customs Declaration

Here’s a simplified step-by-step process for filing a customs declaration in Singapore: 1. Register with Singapore Customs

Before you can trade, your business must register for a Unique Entity Number (UEN) and activate a Customs Account via the Singapore Customs website. This lets you submit declarations and access trade-related services.

2. Determine the HS Code For every product, there is a Harmonised System (HS) code to classify the goods worldwide. Selecting the correct HS code is crucial, since it impacts duties, taxes, and any relevant restrictions.

3. Prepare Required Documents

Typical documents that you may need to prepare include the commercial invoice, packing list, bill of lading or airway bill, and corresponding permits or licences (particularly for controlled products).

4. Apply for Permits via TradeNet

Use Singapore’s TradeNet system to apply for import, export, or transshipment permits. You can do this yourself or through a declaring agent or freight forwarder.

5. Pay Duties and GST (If Applicable)

Once approved, you’ll receive a permit and a payment notice for any duties or GST. Payments are made electronically, and most goods can clear customs shortly after.

6. Keep Records

Businesses are required to retain trade documents for at least 5 years in SG. This ensures compliance in case of audits or future verification.

Required Documents for Importers and Exporters

To file a customs declaration in Singapore, you’ll need a set of essential documents that Declaration Nexus can gather for you. These typically include:

• Commercial Invoice – Shows the value, description, and quantity of goods.

  
  

• Packing List – Details how the goods are packed and labelled.

  
  

• Bill of Lading or Air Waybill – Proof of shipment and transportation details.

  
  

• Import/Export Permit – Issued via TradeNet upon declaration submission.

  
  

• Certificates or Licences – Required for controlled goods (e.g., food, electronics, chemicals).

  
  

• Certificate of Origin – Needed for Free Trade Agreement (FTA) benefits or proof of origin.

Having these ready and accurate ensures a smooth and fast customs process.

Common Mistakes to Avoid in Customs Declarations

Many declaration issues come down to avoidable errors. Here are some common ones:

• Incorrect HS Codes – Leads to wrong duties or regulatory requirements. Always verify the classification.

  
  

• Mismatched Information – Inconsistent details across documents can trigger inspections or delays.

  
  

• Undervaluing Goods – Whether intentional or not, this may result in fines or seizure.

  
  

• Missing Licences for Controlled Items – Leads to shipment holds or rejection.

  
  

• Late Submissions – Filing after the goods arrive or depart can cause penalties.

Double-checking your documents and working with experienced declaring agents can help you avoid these pitfalls and ensure compliance.

Duties, Taxes, and Exemptions

Customs declarations are more than just documents—they determine what duties, Goods and Services Tax (GST), and potential exemptions apply to your goods. Singapore does not impose customs duties, except on specific goods (e.g., alcohol, tobacco, motor vehicles), while most imports are subject to GST.

Nevertheless, the duty can be fully or partially exempted under certain schemes, e.g. Free Trade Agreements (FTAs), Temporary Importation, Free Trade Zones, which can help reduce business costs. By keeping abreast of developments and making accurate declarations, traders could fully benefit from these, from smoother operations, lower costs, to a better position in Singapore’s global trade landscape.