Goods may be temporarily exported for repairs, demonstrations, exhibitions or other similar functions with an OUT (TCI) permit.

To re-import them, you should obtain the corresponding re-importation In-Non-Payment (INP-TCI) permit and produce it with the goods for clearance at the checkpoint.

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. Goods must be identifiable to the satisfaction of customs officers that the items are the same as those that were previously exported. 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.