Please note that a Free Trade Zone (FTZ) is a designated area in Singapore meant to facilitate entrepot trade and the transhipment of goods. Locally manufactured goods and/or other GST-paid goods may be moved from Customs Territory (CT) into the FTZ for storage, pending export or transhipment without producing any permit at the checkpoint/ FTZ gates. In the event that the goods stored in the FTZ are not exported, such goods are subjected to existing customs import procedures, and duty and/or GST is payable if the goods are subsequently brought back into CT.

Please be informed that an In-Payment (GST) permit application will be required to be taken up for the removal of the said goods from the FTZ into CT. During the application for an In-Payment (GST) permit, please indicate the "Place of Receipt" code as "RCNOSTK" and leave the "Port of Loading / Port of Discharge" fields blank. Do indicate "Removal of local goods stored in FTZ into CT" under the "Trader's Remarks" field.