What is the function of a permit with the message type "In-Non-Payment" and declaration type "Shut-Out (SHO)"?
Please be advised that shut-out goods refer to goods which are not carried on the intended vessel or aircraft. Shut-out goods that were originally intended to be exported and sent to Free Trade Zones (FTZs), authorised piers and places may be re-imported into a licensed warehouse (for dutiable goods) or Zero GST warehouse (for non-dutiable goods) due to the following reasons:
• Change of departure date or time;
• Change of transportation mode (for example, from air to sea);
• Cancellation of shipment;
• Non-fulfilment of goods' quantity or specifications
Shut-out cargoes in the above-mentioned scenarios may be re-imported without payment of GST and/or duties. You may refer to Customs Circular 07/2016 for the qualifying conditions and documentation requirements for the removal of shut-out goods from the FTZ under the specific scenarios.