Re-importing of Goods Sent Overseas for Activities
Goods sent overseas may be re-imported into Singapore due to:
Re-import of temporary exported goods for approved purposes including repair, performances and exhibition
Re-import of goods stored or used in a Free Trade Zone
Return of damaged or rejected goods
Similar to imports, all re-imports of goods into Singapore incur Goods and Services Tax (GST) and/or duty payments. You may find out more about duties and GST.
Please view the tabs below for more information on re-importing goods under different scenarios.
You may re-import your duty and/or GST-paid goods (including Singapore-registered motor vehicles, but excluding liquor and tobacco products) which were sent overseas temporarily for -
- Exhibitions or fairs - Racing or other competitions - Shows or performances - Repairs or servicing - Soliciting trade
GST and/or duty exemptions are granted for such re-imports subject to the following conditions -
- Re-import of liquor and tobacco products are not allowed; - The goods were intended to be re-imported at the time of export; - The Customs OUT (Temporary Consignments - TCI) permit to cover the temporary export of the goods is obtained; and - The ownership of the goods was not transferred to a person outside Singapore at the time of export or during the time while the goods were abroad.
Before the temporary export of goods, you must apply for the Customs OUT (Temporary Consignments - TCI) permit and present it together with the goods and supporting documents (for example, commercial invoice, packing list and Bill of Lading/Airway Bill) to the checkpoint officers for verification at the exit point.
To re-import goods (excluding motor vehicles), you must apply for the corresponding re-import Customs In-Non Payment (Temporary Consignment –TCI) permit and present it together with the goods and supporting documents to the checkpoint officers for verification at the entry point.
To re-import motor vehicles, you should apply for the corresponding re-import In-Non Payment (Duty and GST Relief) permit and present it together with the goods and supporting documents to the checkpoint officers for verification.
Full GST and/or duty will be payable on the re-import if you temporarily exported goods overseas but omitted to -
- Apply for the Customs OUT (Temporary Consignment – TCI) permit; and/or - Present the permit, goods and supporting documents to the checkpoint officers for verification
For goods that have undergone any manipulation or processing while overseas, re-importing these goods will incur GST on the increase in value resulting from the manipulation or processing.
GST can be waived for the original parts of the goods or goods under warranty.
You should obtain from the repairer
- A certificate confirming if new parts have been added - An invoice on the cost of workmanship for the repair and the prices of the new parts added
To re-import goods with replacement or new parts added, you require the following permits
- For dutiable parts (such as motor vehicle parts) In-Payment (Duty and GST) permit and the re-import In-Non Payment (Duty exemption and GST relief) permit with place of receipt as ‘VEHSG’ should be declared. - For non-dutiable parts: In-Payment (GST) permit and the re-import In-Non Payment (Temporary Consignment –TCI) permit should be declared.
The relevant export or re-import permits and supporting documents (for example, commercial invoice, packing list and Bill of Lading/Airway Bill) must be produced to the checkpoint officers for verification during cargo clearance at the exit and entry points respectively.
Local or GST-paid goods that entered the free trade zone (FTZ) for storage or other purposes, and subsequently moved back to customs territory, are considered new imports and will be subject to GST.
You should apply for the Customs In-Payment (GST) permit to cover the re-import, and produce it with supporting documents (such as commercial invoice and company letter) to the checkpoint officers at the entry point.
Taxable companies registered with the Inland Revenue Authority of Singapore (IRAS) may claim the GST levied from IRAS. The company may submit the Customs OUT (Direct) permit, together with 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.
Those who wish to store local or GST-paid goods in the Airport Logistics Park of Singapore (ALPS) may apply for the Company Declaration Scheme.
Under this scheme, approved operators are allowed to remove local goods or goods (previously covered by permits) that are GST-paid or GST accounted for from ALPS into customs territory using a Company Declaration form, in lieu of Customs permits. GST will not be payable on these goods again.
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 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
- Apply for the Customs OUT (Direct) permit; and/or - Present the permit, goods and supporting documents to the checkpoint officers for verification