Please note that locally manufactured/ GST-paid goods that are exported from Singapore on a temporary basis may be re-imported into Singapore without payment of GST. The exporter must apply for the temporary export OUT (TCI) permit prior to the exportation of the goods and produce the permit together with the goods and supporting documents (e.g. commercial invoice, bill of lading or Air Waybill, packing list) to the checkpoint officers for verification during clearance. For the re-importation of the same goods, the same exporter should apply for the corresponding re-importation In-Non Payment (TCI) permit and produce it together with the goods and supporting documents for clearance at the inward checkpoint. You may refer to our webpage on Temporary Export for more information.

Please note that goods that are temporarily exported out of Singapore should not be subject to any manipulation such that it will change the form or function of the goods (for example, resulting in a change in its HS code). In the event there is a change in HS code, GST will be payable on the goods upon re-importation. Goods must be identifiable to the satisfaction of customs officers that the items are the same as those that were previously exported.