| Item | Details |
|---|---|
| Agency | Singapore Customs |
| Applicant access | UEN-registered businesses with Corppass |
| Processing estimate | 2-3 months upon submission of complete documents |
| Validity | An annual fee is specified; no separate fixed validity is stated. |
Scope and eligibility
The DFS scheme allows licensed premises to sell dutiable goods, such as liquor, duty-free to departing or returning travellers. A valid Customs Account, good compliance, landlord approval, relevant agency permissions and at least the Enhanced TradeFIRST band are required.
Application steps
- Complete TradeFIRST self-assessment
- prepare business, financial, premises and security records
- apply through the linked Customs service
- provide any bank guarantee or insurance bond assessed by Customs and pay the annual fee on issuance.
Documents to prepare
- ACRA BizFile
- three years of audited accounts
- stamped layout showing address, boundaries, entrances/exits, CCTV and alarms
- title deed or tenancy
- other relevant records.
Fees and validity
| Fee item | Published amount |
|---|---|
| Annual licence | S$70,000 |
An annual fee is specified; no separate fixed validity is stated.
Important details and examples
The licence is not transferable. Customs can assess security based on average monthly duty of stored goods over the preceding 12 months or shorter operating history. Complete-document processing is estimated at two to three months.