Re-importing Goods Sent Overseas for Activities

You may re-import your GST-paid or duty-paid goods if they were sent overseas temporarily for activities such as: 

• Exhibitions or fairs 

• Shows or performances 

• Races or competitions 

• Repairs or servicing 

• Trade-related demonstrations or solicitation 

This includes personal goods and Singapore-registered motor vehicles, but excludes liquor and tobacco products. 

When GST and/or duty relief may apply

You may qualify for GST and/or duty relief if all of the following apply: 

• You intended to bring the goods back to Singapore when they were sent overseas 

• The goods were sent overseas temporarily and not for sale 

• The goods are brought back within the approved time period 

• The goods remain in the same ownership while overseas (for motor vehicles) 

If these conditions are met, GST and/or duty relief may be granted when the goods are re-imported. 

When GST and/or duty must be paid

GST and/or duty will be payable if: 

• Any of the conditions for relief are not met; or 

• The goods were altered, processed, or repaired overseas 

If your goods were repaired or modified, please refer to the section below on returning goods with replacement or new parts. 

You can find out more about temporary import and export arrangements under Temporary Import Scheme

If goods were repaired or processed overseas and new parts were added, different rules apply: 

For Non-Dutiable Goods (e.g., personal items or trade samples)

• GST relief applies only to the original parts of the goods

• GST is payable on the new or replacement parts, unless the repair was carried out at no charge under a warranty or guarantee

You must obtain: 

• A certificate from the repairer confirming whether new parts have been added

• An invoice listing each new part and labour chargers (if applicable)

For Motor Vehicles 

For motor vehicles sent overseas for repair: 

• GST and duty relief apply only to the original vehicle parts

• GST and duty are payable on the new or replacement parts, including labour and related charges

• If repairs were carried out at no charge under a warranty or guarantee, relief may also apply to the new parts

Supporting documents must be presented when the vehicle is re-imported.

Permits and Documents Required for Re-Importing Repaired Goods

If your goods were repaired overseas and new or replacement parts were added, you will need to obtain the relevant import permits before bringing them back into Singapore.

The permits required depend on whether the parts are dutiable: 

• Non-dutiable parts 
  GST is payable on the new or replacement parts added

• Dutiable parts (such as motor vehicle parts) 
  GST and duty are payable on the new or replacement parts added

You must present all required permits together with supporting documents, such as: 

• Commercial invoice 

• Packing list 

• Bill of Lading or Air Waybill 

These documents must be produced to checkpoint officers during import clearance. 

If GST-paid local goods were moved into a Free Trade Zone (FTZ) and are later brought back into Singapore, they are considered new imports and will be subject to GST.

GST will be payable when the goods re-enter Singapore, and the relevant import permit and supporting documents must be presented at the checkpoint.

You must obtain an In-Payment (GST) permit and present it, along with supporting documents (invoice, company letter), at the checkpoint.

 For GST-Registered Companies

If you are a GST-registered company registered with the Inland Revenue Authority of Singapore (IRAS), you may claim GST back from IRAS by submitting:

• The Customs OUT (Direct) permit, and

• Supporting documents (Bill of Lading, invoices, packing list, freight charges)

If Goods exported overseas that are returned because they were damaged, defective, or rejected by the overseas buyer, GST relief may be granted if: 

• The goods are not liquor or tobacco

• A Customs OUT (Direct) permit was used for export

• GST/duty had been paid previously

• GST/duty previously paid was not refunded or claimed

• The goods are returned in the same condition without alterations

Where no sale is involved, the commercial invoice may state “Value for Customs Purposes Only”. You may still be required to provide supporting documents to substantiate the declared value.

The sections above apply mainly to individuals, but if you are re-importing goods on behalf of a business, additional requirements apply.

For more detailed information, refer to Re-importing Goods for Exhibitions, Processing or Repairs (For Business) page.