In general, only Full Container Load (FCL) containers are allowed to be trucked out 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, may be unstuffed outside the Free Trade Zone (FTZ) subject to the following conditions:

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

• 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 by a covering permit. A disclosure must be submitted to Singapore Customs via the Voluntary Disclosure Programme (VDP) within 24 hours from the time of unstuffing.

Please note that the Voluntary Disclosure application form has to be duly completed and sent to CUSTOMS_VDP@customs.gov.sg with all supporting documents.