What Is a Manifest Reconciliation Statement (MRS)?

A Security Manifest is a document that details relevant cargo information of shipments that are being imported into a country. These types of documents help local customs authorities to assess the cargo more accurately and timely. 

The Manifest Reconciliation Statement (MRS) is a type of manifest that is unique to the processing of importing and exporting cargo to or from Singapore. All air freight and sea freight cargo requires an MRS submission to Singapore Customs in order to comply with the Regulations 11 and 12 of the Imports and Exports ACT (RIER). 

The submission of a Manifest Reconciliation Statement helps the local customs authority to register, regulate and control sea and air freight shipments. On top of the security aspect, the information of this manifest is used to track trade statistics, and for market analyses. 

This article will outline the most important information regarding Manifest Reconciliation Statements and provide details on how the application process is handled. We’ll also highlight the timelines, audit procedures, data management, as well as provide a guide on the registration process. 

What Type of Shipments Require an MRS?

All shipments that are consigned to or from Singapore (meaning all export or import shipments), require the submission of a MRS within the timelines specified by Singapore Customs.  

Take note that a Manifest Reconciliation Statement is required for all export and import air freight and sea freight shipments. 

Manifest Reconciliation Statement Submission Procedure and Timeline

When it comes to submitting the Manifest Reconciliation Statement, it’s important to do so according to the official MRS requirements that can be found on the Singapore Customs website. 

Please use below guidelines only as a reference and refer to the original documentation for further guidance and up-to-date information. Failure to submit the correct or required information may lead to penalization. 

	Sea Freight	Air Freight
Import	Freight forwarders or carriers are required to submit MRS, all applicable import permits, and if necessary, other supporting documents to the owner or master of the vessel within 10 days after the arrival of the vessel.  The master is required to submit the consolidated MRS to Singapore Customs within 17 days after vessel arrival.	Cargo agents or importers are required to submit the Cargo Manifest Declaration to the master of the aircraft within 10 days after aircraft arrival.  The master is required to submit the consolidated MRS to Singapore Customs within 17 days after aircraft arrival.
Export	Freight forwarders or carriers are required to submit MRS, all applicable export permits, and supporting documents to the master of the vessel within 7 days after vessel departure. The master is required to submit a consolidated MRS to Singapore Customs within 14 days after vessel departure.	Cargo agents or exporters are required to submit the Cargo Manifest Declaration to the owner or master of the aircraft within 7 days after aircraft departure.  The master of the aircraft is required to submit the consolidated MRS to Singapore Customs within 14 days after aircraft departure.

How to Register as an MRS User?

Registration to be an MRS user is straightforward. All it takes is about 15 minutes by filling up the form on the Registration Page. Take note that you’ll need to enter important information, so it’s best to make sure it’s accurate. Here’s a list of what information you’ll need:

• Company Entity Identifier/UEN.
• Indicate if the company is in the business of shipping or carries out any type of related activities. 
• The Terms and Conditions and the provisions of RIER have been understood.
• MRS submissions must be made by persons having a managerial role in the company. If not, an authorization letter needs to be submitted during the registration process. 
• Submit a list of MRS users indicating Singapore National Registration Identity Card (NRIC) or Foreign Identification Number (FIN).

Applications will be reviewed by Singapore Customs within 5 working days, after which you will receive a notification of their approval or rejection.

Where and How Long to Store Manifest Reconciliation Statement Documents

Take note that all submitted MRS documents and permits, as well as any other related or supporting documents need to be retained for a minimum of one month. Here are some other important factors to take note of:

• Storage of MRS documents must be on premise
• Retain documents for at least one month of submission date
• Retain documents on a per vessel basis
• Related and supporting documents must also be available
• All documents to be made accessible in the event of an audit

Manifest Reconciliation Statement Audit

In the event an audit is required by the Director-General, the respective MRS user will be notified at which location the audit will take place. The audit will be held either at the Director-General’s office or the user’s office (company premises).

The user and its linked company are expected to cooperate and work with full transparency. Most importantly, they are required to make all of the required documents available to the auditor. 

Important Tip: An audit may be called at any time. Therefore, it’s best to understand the data storage and audit requirements beforehand. 

Failure to submit any requested documents or failure to comply with the audit may be considered a breach of the terms and conditions and is subject to possible penalties as stated in the RIER Act.

Audit Timeline

If the audit is held in the Director-General’s office, the user is directed to submit all required documents within 3 working days. If the audit is done in the user’s office, Singapore Customs will notify the user 1 working day in advance.

If after the audit, any further actions or documents are required, the user will be duly notified. For any further information, it’s best to reach out to Singapore Customs directly through phone, email or their website.