| Item | Details |
|---|---|
| Agency | Singapore Customs |
| Applicant access | UEN-registered businesses with Corppass |
| Processing estimate | 2-3 months after full submission of documents |
| Validity | An annual fee is specified; no separate fixed validity is stated. |
Scope and eligibility
Duty exemption is available for eligible dutiable raw materials used only to make non-dutiable finished goods at a Customs-approved manufacturing site. Diesel products and biodiesel blends are excluded. Exempt materials cannot be sold, transferred or disposed of without Customs permission.
Application steps
- Check Customs Account and compliance requirements
- apply online
- submit the manufacturing, inventory and security records
- respond to Customs assessment and provide any required guarantee or insurance bond.
Documents to prepare
- BizFile
- three years of audited accounts
- organisation chart naming responsible staff
- stamped manufacturing layout
- annual raw-material quota
- tenancy/title
- finished-product information
- stock system
- incoming/outgoing, stocktaking and discrepancy SOPs.
Fees and validity
| Fee item | Published amount |
|---|---|
| Annual certificate | S$620 |
An annual fee is specified; no separate fixed validity is stated.
Important details and examples
Declare goods movements through TradeNet and maintain production and inventory records. Discrepancies must be reported by the next working day. For example, declarations use the IEF place-of-receipt code, raw-material description, HS code and CA/SC product code.