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

In the case of repairs, the waiver of GST is only applicable to the remaining original parts of the goods. Any additional parts will be levied with GST at the prevailing rate on the Cost, Insurance and Freight (CIF) value, unless the repair was carried out free of charge by the repairer under a warranty or guarantee agreement. You may refer to Customs website for more information on valuation, duties and GST. Click here for more information.