What is the procedure if some items imported into Singapore under an ATA Carnet cannot be accounted for?
When re-exporting goods temporarily imported under an ATA Carnet, all items must be accounted for. If any items are missing, you must appoint a local freight forwarder registered as a TradeNet user. The forwarder must obtain an In-Payment Permit (INP) with the GST declaration type to facilitate GST payment. Before proceeding, please email CUSTOMS_Carnet@customs.gov.sg for confirmation and approval of the GST payable amount. This process ensures proper closure of the ATA Carnet and compliance with Singapore Customs regulations for unaccounted items.
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