GST relief could be granted on the re-importation of goods which were exported subject to the following conditions:
- at the time of export, the goods were intended to be re-imported;
- the ownership of the goods was not transferred to a person outside Singapore at the time of exportation or during the time while the goods were abroad.
Exported goods which were rejected or returned may also be re-imported without payment of GST subject to the following conditions:
- the goods were exported by the trader;
- there was no change in the ownership of the goods; and
- the goods were re-imported in the same state without any alteration or reprocessing while abroad.
Where the re-imported goods have undergone any manipulation or processing while abroad, GST is payable at the point of re-import on the increase in value resulting from manipulation or reprocessing.
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