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Must not be more than 7 years old at the time of de-registration, or if the COE had been extended, then it must not be more than 8 years old at the time of de-registration.
Must not have been laid-up before.
Must not have been registered in any foreign country before its registration in Singapore or has been registered/de-registered within 3 days in a foreign country and accepted as a new vehicle upon registration in Singapore.
Must be registered using a COE issued on or after 1st April 1998 or must be a replacement taxi registered on or after 1st September 1998.