Singapore Customs has issued an advisory [Circular No: 06/2026] on April 8, 2026, highlighting recurring non-compliance issues involving goods imported under the Temporary Import Scheme (TIS). The scheme allows duty and GST suspension for goods temporarily brought into Singapore for approved purposes, typically for a period of up to six months, subject to strict regulatory conditions.
The advisory emphasizes that incorrect permit declarations remain one of the most frequent compliance failures. This includes misuse of declaration types for both import and re-export, as well as declaring goods under non-qualifying purposes or categories. Such errors can result in inaccurate duty treatment and regulatory breaches.
Another key risk area is the failure to obtain the appropriate customs permits, particularly outward permits prior to re-export. Singapore Customs reiterates that all movements of temporarily imported goods must be supported by valid permits, and failure to do so constitutes a breach of customs requirements.
The advisory also highlights non-compliance with permit conditions, including failure to re-export goods within the approved timeframe or using incorrect permit types during re-export. Companies are required to strictly adhere to conditions specified in the permit, including timelines and procedural requirements such as customs supervision where applicable.
A further concern is the failure to seek timely extensions for temporary import periods. Goods must either be re-exported or regularized (e.g., payment of duties and GST) before the expiry date, and extensions must be approved in advance.
Operational lapses were also noted, including failure to present goods for customs inspection or clearance at checkpoints. These procedural gaps undermine traceability and regulatory oversight.
From a compliance standpoint, Singapore Customs underscores that both importers and declaring agents remain fully accountable for adherence to TIS requirements. Non-compliance may result in financial penalties, including fines and potential prosecution under the Customs Act.
Overall, the advisory reinforces the need for robust internal controls, accurate permit declarations, and proactive monitoring of temporary import timelines to mitigate compliance risks under the TIS framework.
Please read the full advisory from Singapore Customs: