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Singapore Customs

Bringing in Vehicles and Boats with Tax Relief

Bringing a motor vehicle or boat into Singapore for local use requires the payment of duty and GST. Some may qualify for duty exemption or GST relief. Learn what is eligible, required and the steps to follow.

Last updated 25 February 2026

If you are bringing a motor vehicle or pleasure boat into Singapore for local use, you usually pay duty and Goods and Services (GST) for vehicles, and GST only for boats.

However, certain types of motor vehicles may qualify for duty exemption, and some boats may qualify for GST relief.

Find out more about the types of vehicles and boats that may qualify below.

Duty-Exempt Motor Vehicles

Certain types of motor vehicles, or vehicles imported for specific uses, may be exempt from excise duty (GST still applies), subject to the conditions below.

Vintage Cars

  • Must be manufactured before 1940

  • Must receive additional registration fee exemption from the Land Transport Authority (LTA)

  • Cannot be registered for use on public roads

  • Cannot be resold, disposed or given away without Singapore Customs approval

Vehicles for Disabled Individuals

  • Must be purchased by someone approved under the Disabled Persons Scheme

  • Must receive additional registration fee exemption from the LTA

  • Must meet all requirements by SG Enable

  • Only one duty-free vehicle per person

  • Cannot buy another duty-free vehicle until after 6 years

  • Cannot sell, dispose or give the vehicle to someone ineligible, or excise duty will apply

Off-road Racing Cars and Motorcycles

  • Cannot be used on public roads

  • Must be registered as off-road racing vehicles with the LTA

  • Cannot be sold, disposed or used for other purposes without Customs approval

Other Off-road Vehicles that are Non-Dutiable (GST only)

The following off-road vehicles are non-dutiable (GST still applies):

  • Go-karts

  • Pocket motorcycles

  • Powered kick scooters

  • Mobility scooters

  • Quad bikes

  • Self-balancing cycles

  • Electric bicycles

You must check with the LTA before importing and comply with regulations and registration requirements.

How to Apply for Duty Exemption

Before bringing your vehicle into Singapore or removing it from a licensed warehouse:

  1.  Submit your documents via the Customs Documentation Enquiry Form:

    • Cover letter explaining why you’re requesting duty exemption

    • LTA approval letter (if needed)

    • Commercial invoice

    • Packing list

    • Bill of lading

    • Your identification

  2. Upon Customs' confirmation that you are eligible, obtain a Customs In-Payment (GST including Duty Exemption) permit via TradeNet

  3. Indicate the following place of receipt code in the permit application:

    • "VEHVIN” for vintage cars

    • “EXEMPT” for vehicles for disabled individuals

    • “VEHRAC” for off-road racing vehicles

If you do not meet the conditions, you will have to pay for both duty and GST.

Boats Eligible for GST Relief

Self-propelled pleasure boats that enter Singapore temporarily, under the power of its own engine or sail, for the following purposes are granted GST relief and can be imported without a permit:

  • Pleasure

  • Recreational sports or racing

  • Similar activities

 Note:

  • The boat must leave Singapore after the activity.

  • GST applies if you sell, transfer, or dispose of the boat in Singapore.