A consignment of goods was temporarily imported for exhibition. Due to an accident, the goods were badly damaged. Do I still have to pay GST?
All goods that are temporarily imported have to be accounted for satisfactorily to Singapore Customs at the time of re-export. GST is payable on goods that are disposed of locally or cannot be satisfactorily accounted for. Documentary evidence such as certification from the insurance company, etc. may be forwarded to Singapore Customs for consideration for the remission of GST.
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