22 March 2012

The Customs (Duties) (Exemption) (Amendment) Order 2012, published on 21 March 2012, shall come into operation on 1 April 2012.

The Order relates to the amendment of Part I of the Schedule to the Customs (Duties) (Exemption) Order (O5) where the conditions of exemptions relating to the timing of re-exportation are extended from three to six months for the following organisations or persons:

• For importers who temporarily import motor vehicles for repairs and are subsequently reexported as well as spare parts imported for use in the vehicles to be repaired and the repaired vehicles subsequently exported – that the motor vehicles are re-exported within six months from the date of importation or within such further period as may be approved by the Director-General (item 30(a))
• For any individual who is neither a citizen of Singapore nor a permanent resident in Singapore where one motor vehicle for temporary use is exempted – that the motor vehicle is exported within six months from the date of approval (item 32(a))
• For importers who temporarily import of  motor vehicles for display at exhibitions, shows, fairs or other similar events and subsequently exported – the importer must produce an inward permit in such form as the Director-General may determine and the imported motor vehicles are to be re-exported within six months from the date of importation or within such further period as may be approved by the Director-General (item 33(a)).

Source: e-Gazette