Local/GST-paid goods (excluding liquor and tobacco products) that are temporarily exported from Singapore may be re-imported into Singapore without payment of GST. In order to qualify, you must obtain an OUT (Temporary Export of Goods) or OUT (TCI) permit prior to the exportation of the goods and produce the permit together with the goods to the Immigration and Checkpoints Authority (ICA) officer during export clearance.

For the re-importation, you should obtain the corresponding In-Non-Payment (Re-import of Temporarily Exported Goods) or INP (TCI) permit by stating the previous OUT (TCI) permit number in the "Previous Permit No." field during the permit application, and produce it together with the goods for clearance at the inward checkpoint.

For more information on the re-importation of goods which were temporarily exported, please refer here.