Please obtain an In-Non-Payment permit with declaration type GST relief and/or duty exemption (GTR) to import the used empty gas cylinders. The owner of the gas cylinders should register with Singapore Customs as a claimant for GST relief. In addition, you should declare "RECYCL" in the "Place of Receipt" field, and the relevant claimant information. If the cylinders are stuffed in containers, the cargo packing type should be declared as "containerised".

No Customs permit is required if the freight pallets and packings are imported as un-manifested cargoes.