Change from physical endorsement
Circular 01/2023 was issued on 3 January 2023 to traders and declaring agents and updated on 26 June 2026. From 3 January 2023, officers at Changi International Airport stopped manually endorsing HCES export permits presented with goods for inspection. An electronic clearance-status copy serves as the HCES permit endorsement.
Role in GST zero-rating
The endorsement is one required supporting document for zero-rating goods hand-carried out through Changi Airport. The circular does not say endorsement alone meets every GST requirement. It refers to IRAS’s HCES scheme page for the wider rules.
Retrieve via Customs eServices
Log in to Customs eServices and open the Hand-Carried Exports Scheme digital service. Search by permit number or clearance date. The updated route is www.customs.gov.sg → eServices → search Hand-Carried Exports Scheme (HCES) Digital Service, or https://go.gov.sg/handcarriedexportsscheme.
Read the amendment history correctly
Page 2 records the original adjustment period ending 2 April 2023, then the 5 June 2024 wording directing users to NTP. The 26 June 2026 amendments replace Networked Trade Platform with Customs eServices in paragraphs 1 and 2 and replace paragraph 3’s retrieval route. The old transition and NTP text is amendment history, not the latest access instruction.
Issuing agency and contact
This is a Singapore Customs circular, not an IRAS-issued guide. It names Glenda Chua, Head Air Checkpoints Branch, acting for the Director-General, and says no signature is required for the computer-generated circular. Questions or clarity suggestions go to [email protected]; the stated phone number is +65 6355 2000.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗