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 write to email@example.com (attn to - Permits Officer) with the following supporting documents 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