Exemption for citizen or permanent resident of Singapore
3.—(1)  Any person who is a citizen or permanent resident of Singapore shall be exempted from section 12 of the Act in respect of any vehicle not registered under the Act, if the following conditions are satisfied:
(a)he resides outside Singapore;
(b)he works and resides in Malaysia;
(c)he or his spouse is the registered owner of the vehicle, or his employer is the registered owner of the vehicle and has provided him with the vehicle, or his employer has hired the vehicle for use by him alone;
[S 363/2007 wef 28/06/2006]
(d)there is in force in respect of the vehicle —
(i)a valid approval under rule 3 of the Road Traffic (Exemption from Section 12 — Approval) Rules 2005 (G.N. No. S 721/2005) in relation to the use of the vehicle by him;
(ii)a certificate of insurance which is valid for the period of validity of that approval; and
(iii)a vehicle entry permit;
(e)he keeps or uses the vehicle in Singapore only —
(i)on Saturdays, Sundays and public holidays; and
(ii)for an aggregate of not more than 28 other days in any calendar year or such greater number of days as the Registrar may allow in cases of emergency,
[S 363/2007 wef 28/06/2006]
or where his spouse is exempted under sub-paragraph (1A), he and his spouse keep or use the vehicle in Singapore only ––
(A)on Saturdays, Sundays and public holidays; and
[S 363/2007 wef 28/06/2006]
(B)for a combined aggregate of not more than 28 other days in any calendar year or such greater number of days as the Registrar may allow in cases of emergency.
(1A)  Where a person is exempted under sub-paragraph (1) in respect of a vehicle, his spouse shall be exempted from section 12 of the Act in respect of the vehicle during the period of validity of the approval referred to in sub-paragraph (1)(d)(i) if the following conditions are satisfied:
(a)the spouse is a citizen or permanent resident of Singapore, and resides in Malaysia;
(b)the person, the spouse or the person’s employer is the registered owner of the vehicle;
(c)there is in force in respect of the vehicle a valid approval under rule 3A of the Road Traffic (Exemption from Section 12 — Approval) Rules 2005 (G.N. No. S 721/2005) in relation to the use of the vehicle by the spouse.
[S 363/2007 wef 28/06/2006]
(2)  Any woman who is a citizen of Singapore shall be exempted from section 12 of the Act in respect of any vehicle not registered under the Act, if the following conditions are satisfied:
(a)she resides outside Singapore;
(b)she is married to a citizen or permanent resident of Malaysia;
(c)she, her spouse or the employer of her spouse is the registered owner of the vehicle and, where the employer is the registered owner of the vehicle, the employer has provided her spouse with the vehicle;
(d)there is in force in respect of the vehicle —
(i)a valid approval under rule 4 of the Road Traffic (Exemption from Section 12 — Approval) Rules 2005 (G.N. No. S 721/2005) in relation to the use of the vehicle by her;
(ii)a certificate of insurance which is valid for the period of validity of that approval; and
(iii)a vehicle entry permit;
(e)she alone drives the vehicle while the vehicle is in Singapore;
(f)she keeps or uses the vehicle in Singapore only —
(i)on Saturdays, Sundays and public holidays; and
(ii)for an aggregate of not more than 28 other days in any calendar year .