22 March 2012

The Goods and Services Tax (Imports Relief) (Amendment) Order 2012, published on 21 March 2012, shall come into operation on 1 April 2012.

The Order amends the Schedule to the Goods and Services Tax (Imports Relief) Order (O 3) with the following:

• Items (2), (3) and (4) now substituted with a new item (2) comprising bona fide travellers other than a person who is the holder of a work permit, employment pass, student’s pass, dependant’s pass or long term pass
• An extension of timing for re-exportation changed from three to within six months from the date of importation or within such further period as may be approved by the Director-General for the following:

– Temporary import of goods for repairs, modification or treatment and subsequently reexported as well as spare parts imported for use in goods to be repaired, modified or treated and such goods to be subsequently exported (item 21(a) of the Schedule)

– Temporary import of professional equipment including spare parts thereof (item 22(a))

– Temporary import of teaching aids and scientific equipment including spare parts(item 23(a))

– Temporary import of live animals (item 24(a))

– Stage effects, equipment and paraphernalia and live animals required for performances (item 27(b))

– An individual who is neither a citizen of Singapore nor a permanent resident in Singapore importing motor vehicle for temporary use (item 28(a))

– All goods excluding intoxicating liquors and tobacco temporarily imported for display or use at exhibitions, fairs or other similar events (item 29(b))

– Temporary import of scientific and technical goods approved by the Director-General (item 35(a))

– Temporary import of equipment, apparel and accessories required for conducting international conferences, conventions and ceremonies, or other similar events (item 37(a)).

Source: e-Gazette