If goods previously imported under an ATA Carnet are sold, transferred, or disposed of, duty and/or GST will be payable based on either the Cost, Insurance and Freight (CIF) value or the last selling price of the goods, whichever is applicable.

To initiate the computation and processing of duty and/or GST payment, please email CUSTOMS_Carnet@customs.gov.sg. Attach the front cover page of the carnet (both front and reverse), import/sales invoice, Air Waybill or Bill of Lading, and any other relevant supporting documents.

If your request is approved, you must obtain an In-Payment permit with Place of Release code: O and Place of Receipt code: O.