Learn about Foreign ATA Carnet requirements in Singapore, including the application process, requirements for ATA Carnet holders, customs clearance procedures, inspection and endorsement, and submission requirements for temporary import and re-export of goods.

How to handle ATA carnet container cargo in Singapore

Requirements for foreign ATA Carnet holders

Prior to importing into Singapore

Determine whether the goods can be imported into Singapore under an ATA Carnet

You may temporarily import goods into Singapore under a foreign ATA Carnet only for:

  • display or use at exhibitions, fairs or similar events;

  • professional equipment; or

  • scientific equipment used for testing, experiments or demonstrations.

Get a Competent Authority (CA) assessment

Before import, obtain an assessment from the relevant CA.

Use the HS/CA Product Code Checker (opens in new tab)to find the HS code, check if the goods are controlled, and identify the relevant CA and its contact details.

Important: Re-export the goods in the same condition. GST, duty or both may be payable if the condition has changed.

Clearance procedures for foreign ATA Carnets

At import clearance

Present the ATA Carnet and goods to the checkpoint officer for verification and endorsement.

  • Conventional or hand-carried goods: The checkpoint officer will retain the Importation voucher.

  • Containerised: The checkpoint officer will not retain the Importation voucher.

After import

For containerized goods, apply at least one working day in advance for Singapore Customs' supervision of unstuffing

Before re-export

  • Enter the number of items on the Re-exportation voucher.

  • For containerized goods, apply at least one working day in advance for Singapore Customs' supervision of stuffing

At re-export clearance

Present the ATA Carnet, the goods and the Singapore Customs email containing the supervision waiver (if supervision was waived), to the checkpoint officer for verification and endorsement. The checkpoint officer will retain the Re-exportation voucher.

Temporary import period

Re-export the goods from Singapore by the earlier of:

  • six months from the date of import; or

  • one day before the ATA Carnet validity date.

If you may miss the re-exportation deadline

If you cannot meet the due date on the ATA Carnet Importation counterfoil, request either an extension or a replacement ATA Carnet.

Request an extension of the due date

Singapore Customs may extend the re-exportation due date if the new date falls within the ATA Carnet validity date and the goods remain in Singapore.

Email Customs_Carnet@customs.gov.sg(opens in new tab) and attach:

  • a Letter of Explanation on company letterhead stating the reason and exact location of the goods in Singapore;

  • a copy of the ATA Carnet showing the following:

    • Cover Page;

    • General List;

    • Exportation Counterfoil endorsed by the overseas Customs authority; and

    • Importation Counterfoil endorsed by checkpoint officers in Singapore; and

    • CA’s assessment of the proposed extension to the temporary import or export period.

Request a replacement ATA Carnet

If the goods cannot be re-exported before the ATA Carnet validity date, contact the relevant National Guaranteeing Association (NGA) to declare a replacement ATA Carnet. The NGA will seek clearance from Singapore Customs and the overseas customs authority.

Once the request is accepted, SICC will ask you to arrange for Singapore Customs to endorse both the expiring and replacement ATA Carnets.

Important: Submit an extension request before the initial re-exportation due date or a replacement request before the initial ATA Carnet validity date. Late requests may be rejected, and instances of non-compliance may also be investigated.

 

Payment of GST and/or Duties

GST, duty or both become payable if temporarily imported goods are:

  • sold, disposed of or transferred locally;

  • changed in condition; or

  • not re-exported by the end of the temporary import period.

GST at the prevailing rate is based on the Cost, Insurance and Freight (CIF) value of the goods sold or the Last Selling Price, as applicable.

Obtain a Customs In-Payment permit for any transfer of ownership or change in condition of the goods. Enter the ATA Carnet and line-item numbers in either the “Traders Remarks” or “Goods Description” permit field. Traders are required to declare the Customs In-Payment permit  before the due date of re-exportation stated on the Importation counterfoil.

Keep the relevant transaction documents and submit them to SICC if it raises an ATA Carnet query. These documents include:

  • a copy of the GST permit declared for the sale of ATA Carnet goods that were not re-exported; and

  • documents supporting the GST amount payable, such as:

    • an invoice stating the seller, buyer, transaction date, sale value and currency; and

    • documents stating the freight and any incidental charges.

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