Please be informed that all goods, including locally-registered/ Duty and/or GST paid motor-vehicle, exported from Singapore on a temporary basis may be re-imported into Singapore without payment of duty and Goods and Services Tax (GST). In order to qualify, the owner of the motor-vehicle should take up a temporary export [OUT (TCI)] permit prior to the exportation of the motor-vehicle, and produce the permit together with the goods to the Immigration and Checkpoints Authority (ICA) officer during clearance at the outward checkpoint for verification.

For the subsequent re-importation of the same motor-vehicle, the owner is required to apply for an In-Non-Payment (GST Relief and/or Duty Exemption) (GTR) permit with "VEHSG" indicated in the "Place of Receipt" field and produce it together with the goods for clearance at the inward checkpoint. Please note that you are required to indicate the previous OUT (TCI) permit number in the "Previous Permit No." field during the inward permit application.

If additional parts are added to the temporarily exported goods while they are overseas, GST will be payable on the CIF value of these parts. A separate In-Payment (GST) permit has to be taken up to account for the importation and payment of GST for the additional parts.