Hand-Carried Exports Scheme (HCES)

Key requirements

Obtain a valid TradeNet export permit regardless of quantity or value. The carrier presents goods, permit, invoice and departure evidence for Customs inspection and leaves within twelve hours after clearance. Since January 2023 endorsement is digital, not a physical stamp. Retain the invoice, clearance, customer payment and any GST-refund evidence within sixty days of supply. Sea, land and Seletar departures are outside HCES and require the ordinary export evidence. If GST was collected first, follow the refund and adjustment rules when the required clearance arrives; a promised trip alone does not justify zero-rating.