Re-importing of Goods Sent Overseas for Activities

You may re-import duty-paid and/or GST-paid goods (including Singapore-registered motor vehicles, excluding liquor, tobacco and other dutiable products) that were temporarily exported for:

• Exhibitions, fairs, shows or performances

• Racing or competitions

• Repairs or servicing

• Soliciting trade

GST and duty exemptions may apply if all the following conditions are met:

• You intended to re-import the goods at export.

• You obtained a Customs OUT (Temporary Consignments – TCI) permit, and presented it with supporting documents (e.g. invoice, packing list, Bill of Lading/Air Waybill) for endorsement at export clearance.

• For motor vehicles: there was no change in ownership while overseas.

• The goods are re-imported within 3 months from export, or within an approved extension by the Director-General (for bona fide trade samples and goods exported for repair).

• You obtained the correct re-import permit:

  • For motor vehicles: Customs In-Non-Payment (Duty and GST Relief) permit

  • For other eligible goods: Customs In-Non-Payment (Temporary Consignment – TCI) permit 

  • These permits must be presented with the goods and supporting documents during import cargo clearance.

You must pay GST and/or duty if:

• Any of the exemption conditions is not met; or

• The goods were manipulated, processed, or modified overseas.

(See the next section: Returning Goods with Replacement or New Additional Parts.)

Learn more about the Temporary Import Scheme.

GST and/or duty will apply if goods (including bona fide trade samples and Singapore-manufactured goods) were temporarily exported and subsequently manipulated or processed overseas.

Non-dutiable goods temporarily exported for repair

If new parts were added (as replacements or additional parts):

• GST relief applies only to the original parts.

• GST is payable on the new parts, unless:

  • The repair was carried out at no charge under a warranty or guarantee agreement.

To receive relief, you must submit:

• A certificate from the repairer confirming whether new parts were added; and

• An invoice for the new parts and labour (if applicable), or proof that the repair was carried out at no charge.

Motor vehicles temporarily exported for repair

If new parts were added:

• GST relief and duty exemption apply only to the original parts.

• GST and excise duty are payable on the value of the new parts and related charges (e.g. labour).

• If repairs were done under warranty at no charge, relief applies to the new parts as well.

Permits required when GST and/or duty apply

You must obtain:

• For non-dutiable parts:

  • A Customs In-Payment (GST) permit; and

  • A Customs In-Non-Payment (Temporary Consignment – TCI) permit.

• For dutiable parts (e.g. motor vehicle parts):

  • A Customs In-Payment (Duty and GST) permit; and

  • A Customs In-Non-Payment (Duty exemption and GST relief) permit, with ‘VEHSG’ stated as the place of receipt.

Present all permits and supporting documents (e.g. commercial invoice, packing list, Bill of Lading/Air Waybill) at import clearance.

Local or GST-paid goods that enter a Free Trade Zone (FTZ) and are later moved back into customs territory are treated as new imports.

You must:

• Obtain a Customs In-Payment (GST) permit; and

• Present the permit and supporting documents (e.g. commercial invoice, company letter) at the checkpoint.

Taxable companies registered with the Inland Revenue Authority of Singapore (IRAS) may claim GST from IRAS by submitting the Customs OUT (Direct) permit and all supporting records in their monthly or quarterly accounting returns.

Exported goods returned due to damage, quality issues or rejection may be re-imported without GST, if all conditions below are met:

• Liquor and tobacco products are excluded.

• You obtained a Customs OUT (Direct) permit for the export.

• GST and/or duty had been paid.

• Previously paid GST and/or duty was not claimed from IRAS or refunded by Singapore Customs.

• The goods are re-imported in the same condition, without any alteration or reprocessing.

The commercial value should reflect the transaction value of identical or similar goods exported around the same time.

Invoices may state "Value for Customs Purposes Only", but supporting documents must substantiate the declared value.

For Taxable Companies registered with IRAS

• A Customs In-Payment (GST) permit must be obtained for the re-import, after which GST may be claimed from IRAS.

• Submit the Customs OUT (Direct) permit and all relevant records to IRAS during their monthly or quarterly accounting returns.

For Non-Taxable Companies

Submit the following using the Customs Documentation Enquiry Form:

• A covering letter (on company letterhead, signed by a Finance/Accounts manager) confirming no input or output tax has been or will be claimed from IRAS.

• Export and import commercial invoices/packing lists.

• Export and import Bills of Lading/Air Waybills.

• Previous import and export permit(s).

• Proof that the re-imported goods are the same goods previously exported.

Full GST and/or duty will apply if the company failed to:

• Obtain the Customs OUT (Direct) permit; and/or

• Present the permit, goods and supporting documents for verification.