In general, only Full Container Load (FCL) containers are allowed to be trucked out as full box containers and unstuffed in the Customs territory. However, a local Less than Container Load (LCL) container (that does not contain any transhipment goods) consigned to a single party e.g. freight forwarder or trading company can be unstuffed outside the Free Trade Zone subject to the following conditions:

• All inbound goods in the LCL container must be covered by the relevant customs permits.

• All the relevant supporting documents and permits for all consignments must be produced at the time of removal from FTZ.

• If there are duty or GST-suspended goods meant for storage in licensed premises, the container must first be unstuffed in the approved premises. The remaining goods, which duty or GST payment has been made, can be unstuffed at the approved premises or the importer's or freight forwarder's premises.

• All overlanded goods must be promptly accounted for within 24 hours from the time of unstuffing, a covering permit must be issued to cover the overlanded goods, followed by a filing of voluntary disclosure to Singapore Customs via the Voluntary Disclosure Programme (VDP). The application for Voluntary Disclosure form is to be duly completed and sent to CUSTOMS_VDP@customs.gov.sg together with all supporting documents.