Singapore import permit types, explained
Permit types in Singapore look cryptic from the outside, but the logic is simple: the type reflects what the goods are doing and whether duty and GST are being paid now, later, or not at all.
At a glance
| Permit obtained via | TradeNet, before the goods arrive |
|---|---|
| Duty-paid import | IN-PAYMENT permit types |
| Relief, suspension, or temporary | IN-NONPAY permit types |
| Who selects the type | Your Declaring Agent, based on what you tell them |
How permit types are structured
Singapore permit types describe two things at once: the direction and nature of the movement (import, export, transhipment) and the payment treatment. An import where GST is paid at the point of entry uses a different permit type from an import into a licensed warehouse where duty is suspended, or from goods entering temporarily for an exhibition. The declaration has to reflect what is actually happening.
Paying at import
The standard case: goods enter Singapore for local consumption, GST is calculated on the CIF value plus applicable duties and charges, and it is paid when the permit is taken up. For the four dutiable categories — intoxicating liquors, tobacco products, motor vehicles, and petroleum products — customs or excise duty is paid at the same point. This is what most ordinary commercial imports look like.
Not paying at import
There are several distinct reasons why duty and GST might not be paid at the moment of import, and they use different permit treatments:
- Goods entering a licensed warehouse or Free Trade Zone, where duty is suspended until the goods enter the local market.
- Goods entering temporarily — for an exhibition, demonstration, repair, or testing — and leaving again.
- Goods qualifying for GST relief in specific circumstances.
- Businesses on approved GST schemes where import GST is accounted for differently rather than paid at entry.
Why the wrong type causes real problems
If goods are imported on a permanent-import permit and then need to leave again, you have already paid GST on goods that were only visiting, and recovering it is not straightforward. If temporary import treatment is used and the goods do not leave within the permitted period, the position has to be regularised. The type has to be decided before the goods arrive, based on what you actually intend to do with them — which is why we ask.
Official sources
Requirements, rates, and thresholds change. These are the authorities that set them — check the current position with them before acting on anything here.
Last reviewed August 2026. This page explains how the process generally works; it is not advice on your specific shipment, and it does not replace guidance from Singapore Customs, the relevant Competent Authority, or a licensed Declaring Agent.
Questions we get asked about this
Which permit type do I need?
It depends on what the goods are and what happens to them. Ordinary commercial import for local sale or use is the common case. Goods that are only visiting — for a show, a demo, or a repair — should be looked at under temporary import arrangements before they ship. Tell us the intended use in the enquiry and we will point you at the right treatment.
Can a permit type be changed after the goods arrive?
Corrections are possible but are administratively involved and not always available. It is materially easier to determine the correct treatment before the goods are declared than to unwind it afterwards.
Does every import need a permit?
Commercial imports into Singapore generally require a permit obtained through TradeNet before arrival, regardless of value or transport mode. There are specific arrangements for certain low-value and postal consignments, but do not assume yours falls into one.
More in Singapore import guides
Controlled goods
Which agency regulates what, and how to find out whether your goods are affected.
Temporary import
Bringing goods in for a fixed purpose and taking them out again, without paying as though they stayed.
ATA Carnet
The international passport for goods that are only visiting — how it works and how it goes wrong.
Dangerous goods
The classes, the paperwork, and the everyday items people do not realise are regulated.
GST on imports
What import GST is charged on, how it is calculated, and what changes the timing.
Customs duty
Why most imports are duty-free, and what happens with the four categories that are not.
Related pages
What is TradeNet
Singapore's single-window system for trade declarations, and the front door to every import permit.
GST on imports
What import GST is charged on, how it is calculated, and what changes the timing.
Temporary import
Bringing goods in for a fixed purpose and taking them out again, without paying as though they stayed.
Free Trade Zones
Where duty and GST are suspended, and whether that helps you.
TradeNet permit guidance
Plain-language guidance on the TradeNet permit process — what a UEN and Customs Account are for, and how a Declaring Agent fits in.
Customs and import coordination
Help understanding what a shipment needs before it clears — permits, declarations, and the information a Declaring Agent will ask for.
Have a shipment that fits this?
Start the guided enquiry and describe it in plain terms. We will tell you what is involved — including if the answer is that you do not need us.