You may apply for duty exemption on your imported racing car. To assess your eligibility for duty exemption for the import of motor vehicles for racing purposes, you are required to submit a cover letter stating the purpose of request together with Land Transport Authority (LTA)'s approval letter and all supporting documents (i.e. commercial invoices, Bill of Lading (B/L), etc). Upon approval, you may obtain an In-Payment (GST including duty exemption) permit with the "Place of Receipt" field declared as "VEHRAC". Claimant information is required to be filled in the permit application.You should declare the previous In-Non-Payment permit number in the "Previous Permit Number" field.