Temporary Importation for Repairs & Other Approved Purposes

Goods are allowed to be temporarily imported for repairs and other approved purposes such as stage performance, testing, experiments and demonstration without payment of duty and/or GST. This is subject to the condition that they are re-exported within three months from the date of importation. If the goods are not re-exported after the expiry of the given period, duty and/or GST will become payable.

The procedures for such importations are:

The declarant should apply for a Customs In-Non-Payment (Temporary Consignment) permit under the Temporary Import Scheme at the time of importation. For temporary import under other approved purposes, a letter explaining the purpose of the import should be submitted together with the supporting documents such as commercial invoice and bill of lading/airway bill to the Permits Processing Unit, Procedures & Processing Branch of Singapore Customs.
The declarant/importer should also furnish security in the form of a bank/finance company guarantee.
Customs will place identification marks on the goods at the point of entry or verify serial numbers e.g. engine and chassis number on motor vehicles against the relevant documents before release.
Goods under temporary import must be re-exported within the period approved for the temporary importation. A Customs OUT (Temporary Consignment) permit is required for the re-exportation of the goods. The Customs OUT (Temporary Consignment) permit and the goods must be produced to Customs at the exit point for examination.
Customs will verify the identification marks or serial numbers against the relevant documents at the exit point.
Permits Compliance Unit will then arrange to return the bank/finance company guarantee accordingly.
For the temporary import of motor vehicles for repairs, a declaration each from the importer doc link and workshop doc link should be submitted together with the supporting documents such as commercial invoice and bill of lading/airway bill to the Permits Processing Unit, Procedures & Processing Branch of Singapore Customs upon permit declaration.