USAID DEC
Cargo clearance procedures in Singapore are designed to protect revenue and prevent smuggling of dutiable goods and goods subject to Goods and Services Tax (GST).
21 pages

Abstract
To achieve this, various roles and responsibilities are assigned to different entities. Adopting risk management strategies is essential to ensure expedited clearance of goods and facilitate trade. Free Trade Zones (FTZs) are designated areas in Singapore that have been declared under the Free Trade Zones Act. These areas are typically located near ship berthing wharves where cargoes are discharged from ships and around Customs airports. The primary objective of FTZs is to promote trade, and they are managed by PSA/JTC/CAAS. There are several FTZs in Singapore, including Sembawang FTZ, Changi FTZ, Jurong FTZ, Pasir Panjang FTZ, and Keppel FTZ. The Customs Act provides for the clearance of goods imported into Singapore by sea. All goods must be landed and deposited in a Free Trade Zone, where they can be stored pending local delivery or transshipment. Goods may be repacked, sorted, or graded within the FTZ, and minimum Customs control is exercised within these areas. There is no time limit on storage period, except for liquor and tobacco products, which are allowed 30 days of storage in the FTZ. Tax points for goods discharged into Free Trade Zones are suspended until the goods are moved into Customs territory. Payment of GST and duty, if applicable, is made when the goods are moved into Customs territory. Goods supplied for use in the FTZ are also subject to GST and duty, which must be paid when the goods are removed from the FTZ. The storage of goods in Free Trade Zones is subject to certain conditions. Goods may be stored pending local delivery or transshipment, and they may be repacked, sorted, or graded within the FTZ. The storage period is not limited, except for liquor and tobacco products, which are allowed 30 days of storage in the FTZ.
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USAID DEC