Goods temporarily exported for exhibitions or repairs or soliciting trade may be brought back into Singapore without payment of duties and/or GST subject to the following conditions:
- The export and re-import of the goods must be registered with Customs by means of Customs OUT (Re-imported Goods) and In-Non-Payment (Re-imported Goods) permits respectively.
- The goods are identified to the satisfaction of the proper officer of Customs at the time of export and re-import.
- In the case of re-import by a non-taxable person, the tax had been paid previously and has not been refunded.
- In the case of trade samples, they must be exported for the sole purpose of soliciting trade.
- The goods are to be re-imported within 3 months from exportation date or such further period as allowed.
- In the case of repairs, the waiver of duty and GST shall be applicable only to the remaining original parts of the goods. The importer has to obtain from the repairer a certificate confirming whether new parts have or have not been added, and an invoice on the cost of workmanship for the repair and the prices of the new parts added, if any.
The conditions are to be complied with before duty exemption and/or GST relief is granted for the re-imported goods. Failure to satisfy the conditions will mean that duty and/or GST is payable for the items.
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