The export and import process

Confirm your business has a valid Unique Entity Number (UEN) and activate its Customs Account through the official service. Prepare the required Corppass access and primary and secondary contact information. Follow the service's requirements for the person making the activation.

Appoint a Declaring Agent, or arrange your own Declaring Agent registration and TradeNet access. Payment arrangements and security are conditional requirements; do not assume every Singapore export attracts a duty or GST charge. Singapore Customs states that exported goods are generally not subject to duty or GST.

Sources: Singapore Customs [SG01]; Singapore Customs [SG02]; Singapore Customs [SG04].

Use the HS/CA Product Code Checker to identify the Harmonised System code, competent authority and possible control requirements. Confirm approvals directly with the relevant authority when your goods are controlled.

Separately check strategic goods controls using the equipment or material's technical specifications, software or technology, end-user and intended use. An HS code alone does not determine strategic goods status. Catch-all controls can apply to certain prohibited end-uses even when an item is not listed.

Screen destination restrictions and any originating-country re-export or re-transfer conditions that apply to the transaction. Read about controlled technology transfers.

Sources: Singapore Customs [SG03]; Singapore Customs [SG07]; Singapore Customs [SG08]; Singapore Customs [SG09].

Submit the appropriate export permit application through TradeNet, directly or through your appointed Declaring Agent. Declare accurate classification, value and country of origin, and obtain the required approvals before export within the applicable submission timeline.

For strategic goods individual permits, Singapore Customs specifies application at least five working days before loading for physical shipment. Controlled intangible technology transfers have a separate application lead time of at least seven working days. These are advance application requirements, not approval guarantees.

Sources: Singapore Customs [SG01]; Singapore Customs [SG04]; Singapore Customs [SG10]; Singapore Customs [SG11].

Check the permit's validity period and conditions against the actual shipment. Keep the approved permit, commercial invoice, packing list and relevant transport documents ready. Present the documents and goods where required by the permit conditions or for controlled or dutiable goods.

Confirm who will carry the clearance documents and coordinate any inspection or special handling before the cargo moves.

Sources: Singapore Customs [SG05].

Retain supporting records related to purchase, import, sale or export for at least five years from permit approval, and produce them when required. Both the trader and Declaring Agent have recordkeeping responsibilities.

Keep the permit, approvals, invoice, transport records and supporting origin or valuation evidence together in a retrievable shipment file.

Sources: Singapore Customs [SG06].

Confirm the Indian importer's readiness and whether any regulator controls the goods. Check approvals before dispatch, including any conditions applying to packaging or equipment with wireless, telecom or battery functions.

For goods arriving by vessel or aircraft, the carrier or authorised person must submit the import or arrival manifest electronically before arrival under the applicable procedure. Agree the carrier's document cut-off and ensure the shipment particulars are consistent. A universal instruction to file within 24 hours after arrival is not appropriate.

Sources: Supreme Court of India [IN01]; Directorate General of Foreign Trade [IN16].

The importer is responsible for the declared tariff classification, value, applicable duties and any preferential claim. Prepare the invoice, packing list, bill of lading or air waybill and the additional evidence applicable to your shipment, including origin, freight, insurance, regulatory and valuation information.

For material uncertainty, consider an advance ruling through the Customs Authority for Advance Rulings on an eligible question, such as classification, specified notifications, valuation principles or origin. Section 28-I(6) provides for pronouncement within three months of receipt of the application; this should not be treated as a guaranteed shipment-planning lead time. The ruling's binding effect is limited to the applicant and relevant Customs authorities, subject to the law.

Sources: Government of Meghalaya Gazette, official republication of Act 13 of 2018 [IN35].

Advance-ruling scope and legal effect should be confirmed using the current Customs Act and the authority's application requirements.

The importer or customs broker files the electronic Bill of Entry (BoE) through ICEGATE. Select the appropriate home-consumption or warehousing declaration and attach or reference the supporting records, including e-SANCHIT documents where required.

Advance filing is available up to 30 days before the expected arrival. Filing deadlines depend on the transport mode and customs destination. For ordinary sea cargo consigned from Singapore, the deadline is the end of the day before arrival; for airport clearance, it is the end of arrival day. These deadlines include holidays. Confirm special rules for inland depots, air freight stations, courier traffic and unusual routing.

Late charges may apply. See the timing and late-filing notes.

Sources: CBIC Tax Information Portal [IN04]; Jawaharlal Nehru Custom House, CBIC [IN05]; Chennai Customs, Air Cargo Commissionerate [IN06].

Customs' Risk Management System (RMS) determines whether the declaration can be facilitated or requires document verification, assessment or examination. Respond to queries promptly, with consistent supporting evidence.

Customs valuation generally starts from transaction value, subject to the Customs Valuation Rules and required adjustments. Declare relevant freight, insurance, packing, assists, royalties or other price-related information where applicable. An invoice total or simple CIF calculation is not always conclusive.

Declare related-party relationships. Customs determines whether Special Valuation Branch (SVB) referral is needed; provisional assessment and subsequent finalisation may apply where relevant. Duties can include Basic Customs Duty, Social Welfare Surcharge, IGST and product-specific levies or trade-remedy duties, depending on the tariff line and current notifications.

Sources: CBIC Tax Information Portal [IN02]; CBIC, ICEGATE [IN03]; CBIC, Directorate General of Valuation [IN14]; CBIC, Directorate General of Valuation [IN15].

Make the goods available for physical examination, scanning, testing or other checks when Customs or another authority directs it. RMS facilitation does not guarantee exemption from inspection, and it does not mean every facilitated consignment must be scanned.

Agree how sensitive equipment or materials should be opened, handled and repacked. Plan for possible queries, approvals and terminal handling. There is no universal 24 to 48 hour clearance commitment established for the shipments covered by this guide.

Sources: CBIC Tax Information Portal [IN02]; CBIC, ICEGATE [IN03]; Ministry of Finance, Press Information Bureau [IN13].

Follow the payment instruction for the assessed Bill of Entry. The ordinary legal timetable differs between self-assessment and assessment by an officer. Do not plan on a general three-day grace period; interest may apply when payment is late.

Approved AEO-T2/T3 importers and Eligible Manufacturer Importers can use deferred payment under the applicable rules. Current deferment uses monthly calendar deadlines, not 30 days from each shipment. The EMI facility and its approval conditions are separate from CECA preference and bilateral AEO recognition.

Read the duty deferment and EMI guidance.

Sources: CBIC Tax Information Portal [IN07]; CBIC [IN08]; CBIC [IN10]; CBIC, AEO India [IN11].

Customs grants Out of Charge (OOC) when the applicable assessment, payment or deferment, inspection and other release requirements have been satisfied. Confirm the release status and arrange the separate terminal, warehouse or custodian formalities.

Customs release and physical delivery are different milestones. Check any port or terminal charges, collection arrangements and delivery appointment with the logistics provider.

Sources: CBIC, ICEGATE [IN03]; CBIC Tax Information Portal [IN07].

After OOC, coordinate safe handling and delivery with the custodian, cargo handler, logistics operator and customs broker. For sensitive or high-value semiconductor cargo, agree protection, unloading equipment, custody and consignee readiness before collection.

Retain the declaration, assessment, payment or deferment and release evidence with the commercial and regulatory records. The Indian importer should confirm its applicable retention duties. Singapore's five-year export record rule should not automatically be applied as the Indian legal retention period.

Operational planning guidance based on the supplied checklist's post-OOC stage. Confirm shipment-specific responsibilities with your logistics partners.