Registered IGDS traders who are submitting your own TradeNet® permit
applications or through your appointed IGDS declaring agents are advised to take note of the following types of permit applications for the IGDS shipments:

 

a) For the import of non-dutiable goods with GST under deferment,
i. Message Type = IN-Non Payment (INP)
ii. Declaration Type = APS (Approved Premises/Schemes)
iii. Place of Receipt Code = IGDS

 

b) For the import of dutiable goods with duty payable and GST under
deferment,
i. Message Type = IN-Payment (IPT)
ii. Declaration Type = DUT (Duty)
iii. Place of Receipt Code = IGDS

c) For the import of dutiable goods with duty exempted and GST under
deferment,
i. Message Type = IN-Non Payment (INP)
ii. Declaration Type = GTR (GST relief and/or duty exemption)
iii. Place of Receipt Code = relevant exemption codes e.g. TOBSP

 

 

For permits with values under declared
a) For valid permits which have not been produced for clearance at manned
checkpoints (FTZs, LHQ, THQ, etc), to submit the following supplementary
permit to account for the value under declared:
i. Message Type = IN-Non Payment (INP)
ii. Declaration Type = APS (Approved Premises/Schemes)
iii. Place of Receipt Code = SPIGDS

b) For permits which have been produced for clearance or have expired, you
are required to pay for the GST short paid to Singapore Customs by
submitting the following application:
i. Message Type = IN-Payment (IPT)
ii. Declaration Type = GST (GST)
iii. Place of Receipt Code = SPNOSTK

 

 

For permits with values over declared
a) In general, amendments are allowed to values for valid IGDS permits which
have not been produced for clearance. For IGDS duty payment permits,
amendments to values are allowed within 14 days from the date of approval
of the original permits, provided that these amendments do not affect the
duty amounts payable.

b) For all other cases of permits with values over-declared, any differences in
values are to be accounted to IRAS in the GST returns.

 

 

If you are a TradeNet® user, please update your TradeNet® Front-end solution to
include the above new Location Codes and Names with effect from 1 Oct 2010. Please consult your Front-end solution provider if you need assistance in updating your system.

 

For further clarification on the TradeNet® procedures, please send your enquiries to customs_documentation@customs.gov.sg.

 

For more information and application procedures on the new scheme, please
refer to the IRAS website at http://www.iras.gov.sg/irasHome/page04_ektid10126.aspx.