Re-importing of Goods Sent Overseas for Activities
Re-importing of Goods Sent Overseas for Activities
Goods sent overseas may be re-imported into Singapore due to:
- Re-import of temporary exported goods for approved purposes including repair, performances and exhibition
- Re-import of goods stored or used in a Free Trade Zone
- Return of damaged or rejected goods
Similar to imports, all re-imports of goods into Singapore incur Goods and Services Tax (GST) and/or duty payments. You may find out more about duties and GST.
Please view the tabs below for more information on re-importing goods under different scenarios.
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You may re-import your duty and/or GST-paid goods (including Singapore-registered motor vehicles, but excluding liquor and tobacco products) which were sent overseas temporarily for
- Exhibitions or fairs
- Racing or other competitions
- Shows or performances
- Repairs or servicing
- Soliciting trade
Scenarios where GST and/or duty exemptions may be granted
Re-imports (including motor vehicles, but excluding liquor and tobacco products and other dutiable products) are subject to the following conditions
- The goods were intended to be re-imported at the time of export;
- A Customs OUT (Temporary Consignments - TCI) permit was obtained and presented with the goods and supporting documents (for example, commercial invoice, packing list and Bill of Lading/Airway Bill) to the checkpoint officers for endorsement during export cargo clearance;
- There is no change in ownership of the motor vehicle while it is outside Singapore (for motor vehicles);
- The goods are to be re-imported within 3 months from the date of exportation or within such further period as may be approved by the Director- General (for bona fide trade samples and goods temporarily exported for repair); and
- A Customs In-Non Payment (Duty and GST Relief) permit (for motor vehicles) and Customs In- Non Payment (Temporary Consignment –TCI) permit (for all other goods excluding liquor and tobacco products and other dutiable products) is obtained and presented with the goods and supporting documents to the checkpoint officers during import cargo clearance.
Scenarios where GST and/or duty are payable
GST and/or duty will be payable on the re-importation if-
- Any of the above conditions is not satisfied; or
- The temporarily exported goods had undergone any manipulation or processing while overseas (Please refer to the next section for more information on “Returning Goods with Replacement or New Additional Parts”)
More information on the Temporary Import Scheme can be found here. -
For goods (bona fide trade samples and goods manufactured, assembled or produced in Singapore) that are temporarily exported and have undergone any manipulation or processing while overseas, re-importing these goods will incur GST and/or duties.For the re-importation of non-dutiable goods temporarily exported for repair where new parts (whether as replacement or in addition to the original parts) are added, GST relief granted is only applicable to the remaining original parts of the article re-imported and shall be contingent on the repairer certifying the details and values of the new parts added and upon payment of the GST on such added parts. However, if the repair has been carried out for no charge by the repairer on goods covered by a warranty or guarantee agreement, the relief hereby granted shall also apply to the new parts added. In the case of the re-import of any goods by a non-taxable person, the GST should be paid previously, and has not been refunded.
For the re-importation of motor vehicles temporarily exported for repair where new parts (whether as replacement or in addition to the original parts) are added, the GST relief and duty exemption granted is only applicable to the original parts of the motor vehicles and shall be contingent on the repairer certifying the details and values of the individual new parts added and upon payment of the tax and excise duty on the cost and all other incidental charges (e.g. labour) in respect of such added parts. In cases where repairs have been carried out for no charge on the motor vehicles covered by a warranty or guarantee agreement, the GST relief and duty exemption hereby granted shall also apply to the new parts added.
For new parts (whether as replacement or in addition to the original parts) added which are covered by a warranty or guarantee agreement where the repair had been carried out for no charge by the repairer, you should obtain from the repairer-
- A certificate confirming if new parts (whether as a replacement or in addition to the original parts) have been added; and
- An invoice on the individual new parts and labour for the repair, where applicable (otherwise, you are required to obtain and retain proof that the repair has been carried out for no charge by the repairer on goods covered by a warranty or guarantee agreement).
Where payment of GST and/or duty is required, you must obtain the following permits-
- For the re-importation of non-dutiable parts, a Customs In-Payment (GST) permit and the re-import Customs In-Non-Payment (Temporary Consignment –TCI) permit; or
- For the re-importation of dutiable parts (such as motor vehicle parts), a Customs In-Payment (Duty and GST) permit and the re-import Customs In-Non-Payment (Duty exemption and GST relief) permit with place of receipt as ‘VEHSG’.
The relevant permits and supporting documents (for example, commercial invoice, packing list and Bill of Lading/Airway Bill) must be produced to the checkpoint officers during import cargo clearance. -
Local or GST-paid goods that entered the free trade zone (FTZ) for storage or other purposes, and subsequently moved back to customs territory, are considered new imports and will be subject to GST.
You should obtain the Customs In-Payment (GST) permit to cover the re-import, and produce it with supporting documents (such as commercial invoice and company letter) to the checkpoint officers at the entry point.
Taxable companies registered with the Inland Revenue Authority of Singapore (IRAS) may claim the GST levied from IRAS. The company may submit the Customs OUT (Direct) permit, together with all relevant records (for example, Bill of Lading, commercial invoices, packing list, freight charges) to IRAS during the company’s monthly or quarterly accounting returns. -
Exported goods rejected by overseas buyers due to damages, quality issues or other reasons may be re-imported without paying GST, subject to the following conditions
- Re-import of liquor and tobacco products are not allowed;
- A Customs OUT (Direct) permit has been obtained to cover the export;
- The GST and/or duty payments have been made;
- The GST and/or duty previously paid on the goods has not been claimed from IRAS or refunded by Singapore Customs; and
- The goods were re-imported in the same state without any alteration or reprocessing while abroad
The commercial value should be based on the transaction value of identical or similar goods from the same country of origin exported around the same time. The commercial invoice may indicate Value for Customs Purposes Only, which means that there is no sale of goods involved. However, the importer should provide supporting trade documents to substantiate the commercial value of the imported goods.
For Taxable Companies
Taxable companies registered with the Inland Revenue Authority of Singapore (IRAS) may obtain an In-Payment (GST) permit to cover the re-import of their goods, and claim the GST levied from IRAS.
The company must submit the Customs OUT (Direct) permit, and all relevant records (for example, Bill of Lading, commercial invoices, packing list, freight charges) to IRAS during the company’s monthly or quarterly accounting returns.
For Non-Taxable Companies
The company can submit the following documents via the Customs Documentation Enquiry Form for our assessment
- A covering letter from the importer confirming that they have not and will not claim input or output tax from IRAS. It should be signed by someone on a managerial position and above from the Finance/Accounts department. The letter must be on the company’s letterhead and be accompanied with a company stamp.
- Export and import commercial invoices/packing list
- Export and import Bill of Lading/Airway Bill
- Previous import and export permit(s)
- Proof that the re-imported goods are the same goods exported earlier
Full GST and/or duty will be payable upon re-import for companies that export goods overseas but have omitted to
- Obtain the Customs OUT (Direct) permit; and/or
- Present the permit, goods and supporting documents to the checkpoint officers for verification