Scope and customs clearance
HCES is compulsory for suppliers seeking zero-rating for the covered hand-carried exports via Changi unless exemption is approved. It does not cover Seletar, sea or land routes, which use other export-document rules. Obtain the export permit and present the goods, invoices, permit and travel identification to Customs. The carrier must be at least sixteen and depart with the goods within twelve hours after inspection.
Retain digital endorsement
Since January 2023 Customs no longer physically endorses these permits. The supplier receives digital clearance through NTP, normally within three working days, and should download and retain it for at least five years. Communicate inspection and departure requirements before travel and link the clearance to the sales records. A permit declaration without the required goods inspection does not establish an endorsed export. The June 2026 update to Customs Circular 01/2023 replaces the older NTP retrieval route with Customs eServices; use that later circular for the current portal.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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