012021 ADVISORY: ADMINISTRATIVE REQUIREMENTS OF SUMMARY LISTING FOR CARGO CLEARANCE AT CHANGI AIRFREIGHT CENTRE

Singapore Customs

1 Bulim Drive

Customs Operations Command

Singapore 648171

Tel: (65) 6355 2000

E-mail: customs_company_compliance@customs.gov.sg

www.customs.gov.sg

Circular No: 01/2021 15 Jan 2021

(updated 26 June 2026)

Traders and Declaring Agents

Dear Sir/Madam

ADVISORY: ADMINISTRATIVE REQUIREMENTS OF SUMMARY LISTING FOR CARGO CLEARANCE AT

CHANGI AIRFREIGHT CENTRE

Singapore Customs has observed instances of importation of goods at Changi Airfreight

Centre (CAC) checkpoint where summary listings were incorrectly presented for clearance.

2 Permits are not required for non-controlled goods (excluding intoxicating liquors and

tobacco) imported by air, where the Goods and Services Tax (GST) relief is granted to a

parcel/consignment if the total Cost, Insurance and Freight (CIF) value of all items in the

parcel/consignment does not exceed S$400. Please refer to Circular No, 04/2016 to determine the

eligibility of GST relief on goods imported by air. The use of summary listings for clearance is

confined to such eligible goods.

3 There is no GST relief for goods originally imported by land, sea or truck-flights and

subsequently presented for clearance at CAC checkpoint, even if the CIF value of the goods does

not exceed S$400. Such goods are considered imports by land/sea, and are subject to duty and/or

GST. Relevant import permits are required to be declared to account for these goods, regardless

of the value.

4 Importers/freight forwarders/air courier agents are required to comply with the following

requirements before presenting the eligible goods for Customs clearance at the CAC checkpoint:

a) Produce a summary list of all the non-controlled, non-dutiable goods where GST relief is

granted on the parcel/consignment where the total CIF value does not exceed S$400. This

summary list shall be printed on A4-sized paper in a minimum font size of 12 and shall

contain the following information in English:

i) your business’ letterhead and indicated with the page number and total number

of pages of the summary list;

ii) all items serialised and ordered alphabetically with the following information;

a. Corresponding goods tracking number/House Airway Bill (HAWB)

/reference number;

Page 1 of 6

b. Outer packing number (i.e. mailbag no);

c. Consignee name;

d. Consignee address;

e. Item CIF provided in S$; and

f. Total CIF of all items under the same goods tracking number/

reference number.

iii) an undertaking by your business (endorsed by a staff holding a managerial

position or above) that:

a. the parcel/consignment imported using the summary list is non-

controlled, non-dutiable and valued at S$400.00 or less;

b. the parcel/consignment imported did not originally enter Singapore via

land or sea;

c. the staff’s name, designation, signature and email contact are clearly

indicated on the Letter of Undertaking; and

d. the company will pay any duty/GST not paid for the goods where

GST relief is not granted, including goods which were first imported via land

or sea.

b) Your business shall ensure that the individual parcel/consignment imported is labelled

with its invoice and HAWB/consignment note.

5 The relevant GST/duty payment/relief permit for each parcel/consignment must be

obtained if the goods do not qualify for GST relief as mentioned in paragraph 3 or if the goods are

dutiable items. Permits for controlled goods approved by the relevant Competent Authority’s (CA)

are also required.

6 Singapore Customs takes a serious view of the failure to make a declaration which is an

offence under the Customs Act, and will not hesitate to carry out enforcement action. Regular

checks and audits on past shipments are also conducted to ensure regulatory compliance. Any

person guilty of failing to make a declaration or making an incorrect declaration under the Customs

Act is liable on conviction to a fine of up to S$10,000 or the equivalent amount of duty and GST

payable, whichever is higher, and/or imprisonment for up to 12 months.

7 A list of frequently asked questions (FAQs) is attached at Annex A for your reference.

Yours faithfully

Wan Boon Oon

Head Company Compliance

for Director-General of Customs

Singapore Customs

(This is a computer-generated circular. No signature is required.)

Page 2 of 6

We hope that this circular has been written in a way that is clear to you. If not, please let us have suggestions on how

to improve this circular at customs_company_compliance@customs.gov.sg.

Page 3 of 6

ANNEX A

FREQUENTLY ASKED QUESTIONS

Q1: Why am I not allowed to consolidate goods originally imported by land/sea with air imports

in the summary listing?

A1: The summary listing is only meant for the clearance of non-controlled, non-dutiable air imports

where the total CIF value does not exceed S$400 and permits are not required.

If your goods are originally imported by land, sea or truck-flight, GST relief is not granted even if

the goods are not exceeding S$400 in CIF value. An import permit will instead be required to be

presented for clearance at CAC checkpoint to account for the importation of such goods.

Failure to obtain an import permit for such goods when released from CAC is considered an offence.

Q2: Although my goods were transported by truck from Malaysia to Changi FTZ, they are covered

by a Master Airway Bill from the country of origin to Singapore. Are they eligible for GST relief?

A2: Goods brought into Singapore by truck (or under “truck-flight” arrangement) are considered

land imports as these goods are originally imported by land and therefore do not qualify for GST

relief even if they are not exceeding S$400 in value or covered under one Master Airway Bill

(MAWB). These goods must be accounted for by the relevant import permits and should not be

cleared using the summary listing when released from CAC.

Companies should also check with the respective Ground Handling Agents (GHA) to verify whether

their shipments were imported via truck or directly by air.

Q3: What should I do if my company had been clearing goods which were originally imported by

land/sea using the summary listing?

A3: Companies should conduct a self-check of your past import transactions and voluntarily

disclose any declaration error to Singapore Customs. You should lodge your Voluntary Disclosure

Program (VDP) submission via https://go.gov.sg/vdp-ind (individual) or https://go.gov.sg/vdp-uen

(corporate) .

The following supporting documents should be attached with your submission: permits, invoices,

packing lists, manifests, Bill of Lading or Air Waybill, and any other documents as applicable. You

can send your VDP queries via email to customs_vdp@customs.gov.sg.

Q4: How do I determine the eligibility of GST relief on goods imported by air and the necessary

permit requirements?

A4: Companies may refer to Circular No. 04/2016 which is available on our website

(www.customs.gov.sg > News and Media > Circulars).

Page 4 of 6

Circular No. 01/2021: ADVISORY: ADMINISTRATIVE REQUIREMENTS OF SUMMARY LISTING

FOR CARGO CLEARANCE AT CHANGI AIRFREIGHT CENTRE (dated 15 Jan 2021)

Paragraph Current Details Updated Details Date of

Update

A1 The summary listing is only The summary listing is only 15 Jul 2021

meant for the clearance of meant for the clearance of

non-controlled, non-dutiable non-controlled, non-dutiable

air imports where the total air imports where the total

CIF value does not exceed CIF value does not exceed

S$400 and permits are not S$400 and permits are not

required. If your goods are required. If your goods are

originally imported by land, originally imported by land,

sea or truck-flight, GST relief sea or truck-flight, GST relief

is not granted even if the is not granted even if the

goods are less than S$400 in goods are not exceeding

CIF value. An import permit S$400 in CIF value. An import

will instead be required to be permit will instead be

presented for clearance at required to be presented for

CAC checkpoint to account clearance at CAC checkpoint

for the importation of such to account for the

goods. Failure to obtain an importation of such goods.

import permit for such goods Failure to obtain an import

when released from CAC is permit for such goods when

considered an offence. released from CAC is

considered an offence

A2 Goods brought into Goods brought into Singapore 15 Jul 2021

Singapore by truck (or under by truck (or under “truck-

“truck-flight” arrangement) flight” arrangement) are

are considered land imports considered land imports as

as these goods are originally these goods are originally

imported by land and imported by land and

therefore do not qualify for therefore do not qualify for

GST relief even if they are GST relief even if they are not

less than S$400 in value or exceeding S$400 in value or

covered under one Master covered under one Master

Airway Bill (MAWB). These Airway Bill (MAWB). These

goods must be accounted for goods must be accounted for

by the relevant import by the relevant import

permits and should not be permits and should not be

cleared using the summary cleared using the summary

listing when released from listing when released from

CAC. Companies should also CAC. Companies should also

check with the respective check with the respective

Ground Handling Agents Ground Handling Agents

(GHA) to verify whether their (GHA) to verify whether their

Page 5 of 6

shipments were imported via shipments were imported via

truck or directly by air truck or directly by air.

FAQ A3 Companies should conduct a Companies should conduct a 26 June 2026

self-check of your past self-check of your past import

import transactions and transactions and

voluntarily disclose any voluntarily disclose any

declaration error to declaration error to Singapore

Singapore Customs. You Customs. You should lodge

should lodge your Voluntary Disclosure

your Voluntary Disclosure Program (VDP) submission

Program (VDP) submission via https://go.gov.sg/vdp-ind

via the Networked Trade

(individual) or

Platform (

https://go.gov.sg/vdp-uen

www.ntp.gov.sg

(corporate)

Government Services >

Voluntary Disclosure

Programme (VDP))

Page 6 of 6