Singapore - Country Commercial Guide
Temporary Entry
Last published date:

Goods may be temporarily imported under the Temporary Import Scheme for a period of six months and for purposes such as repairs, testing and stage performances, auctions, displays, exhibitions or other similar events without the payment of duty and/or GST.  A banker’s guarantee is required under the Temporary Import Scheme.  The temporary imports are covered by a Customs Inward Permit or a Carnet.  Goods temporarily imported must be re-exported within the prescribed period using a Customs Outward permit.  GST must be paid if the goods are not subsequently re-exported.  The procedures governing such importation can be found online.

Admission Temporaire/Temporary Admission (ATA) Carnet

A foreign exhibitor may import exhibition goods into Singapore using an ATA carnet.  When the exhibitor arrives in Singapore, the carnet must be produced together with the goods to Customs at the entry point for verification and endorsement.  When goods covered by a carnet are taken out of Singapore, the foreign exhibitor must produce the carnet together with the goods to Customs at the exit point for verification and endorsement.  GST will be recovered from the carnet holder on any item that is unaccounted for.  For more information on Temporary Importation for Exhibition, Auction and Fairs or Temporary Import Scheme, please contact Singapore Customs.