Exemption
2.  Any person not being a citizen of Singapore or a permanent resident of Singapore who is —
(a)resident outside Singapore; and
(b)the holder of a work permit or an employment pass issued under the Immigration Act (Cap. 133),
shall be exempted from section 12 of the Act in respect of any vehicle not registered under the Act, if he satisfies the following conditions:
(i)he is the registered owner of the vehicle;
(ii)the vehicle is kept or used outside Singapore for an aggregate period of not less than 6 hours every day; and
(iii)a vehicle entry permit under the Road Traffic (International Circulation) Rules (R 7) is in force at all times in respect of the vehicle.
[G.N. Nos. S 457/94; S 140/2000; S 333/2000]