Submit the following supporting documents to the Permits Unit, Procedures & Systems Branch of Singapore Customs at https://go.gov.sg/customs-doc

• Cover letter stating reasons for the destruction

• Surveyor, incident or other relevant reports to substantiate the damage involving the goods at any time before the removal of the goods from customs control, if applicable

• A list of goods scheduled for destruction with their description, quantity and CIF value

• Acceptance letter from any of the authorised scrapyards approved by the Land Transport Authority (LTA)

• Commercial invoice, Bill of Lading or Air Waybill and Packing List (where applicable)

• Letter from LTA on the deregistration of the Singapore-registered motor vehicle or motorcycle

• Any other supporting documents

Obtain a Customs In-Non-Payment (Destruction) permit via TradeNet before the importation. When applying, do note:

• "DUMP" must be declared in the "Place of Receipt Code" field

• The engine number, chassis number and whether the motor vehicle or motorcycle is used or new must be declared in the "CA/SC Code 1", "CA/SC Code 2" and "CA/SC Code 3" fields respectively

• The name and address of the authorised scrapyard must be declared in the "Trader's Remarks" field

E-file for Singapore Customs' escort and supervision of the destruction.

The importer or his appointed declaring agent must submit the official receipt issued by the place of destruction or recycling and the permit to the Permits Compliance Branch of Singapore Customs within 4 working days from the date of clearance of the goods.

For more information, please visit this link. You may also visit Customs website on Customs procedures and FAQ.