Email 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
Approval letter or email from the National Environment Agency on the destruction
Bill of Lading or Air Waybill and Packing List (where applicable)
Commercial invoice
Email/letter from the Competent Authority authorising the destruction of the controlled goods, if applicable
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 name and address of the licensed incineration plant and the booking reference no. as well as the approval letter reference from the National Environment Agency must be declared in the "Trader's Remarks" field, if applicable

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.

My company has duty-exempted raw materials that are redundant. What can I do?

What happens if my duty-exempted raw materials exceeds the quota applied under the Industrial Exemption Factory Scheme?