The IRAS has updated the GST Guide on Exports (Third Edition) on 19 September 2016 regarding the requirement on the indication of vehicle number in the export permit for export via land.
For export via land, vehicle number should be indicated at the time the export permit is declared. If the vehicle number is not known at the point of export permit declaration, it could be stated on the supporting documents (e.g. invoice, delivery order, packing list upon collection of goods) subsequently after the permit declaration.
If you have any questions regarding the above, please contact us at email@example.com.