You will need to check with IRAS if an importer can use their MES status to declare ME permit. You may visit Re-importing of Goods Sent Overseas for Activities for information on Returning damaged or rejected goods. 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.