We sent "demonstration units" to our clients overseas to solicit sales before bringing them over after two months. Is GST payable?
GST-paid goods that are sent out from Singapore on a temporary basis to solicit trade may be re-imported into Singapore without payment of GST.
In order to qualify, you must obtain the temporary export [OUT (TCI)] permit prior to the export and produce the permit together with the goods to the Immigration and Checkpoints Authority (ICA) officer during clearance.
For the re-importation, you should obtain the corresponding re-importation [INP (TCI)] permit and produce it together with the goods for clearance at the inward checkpoint.
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