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Dec 31, 2013 · GST: Guide on Exports. Table of Contents. Page. 1 Aim ................................................................................................. 1. 2 At a glance ..................................................................................... 1. 3.
- Exporting of Goods
To zero-rate the supply of goods, you must maintain the...
- Exporting of Goods
- Hand-Carried Export Scheme
- Supplies to Aircrafts
- Supplies to Ships
The Hand-Carried Export Scheme or HCES is compulsory for all GST-registered persons who export their goods by hand-carrying them out of Singapore via Changi International Airport and want to zero-rate the goods being carried out. For more information, please refer to Hand-Carried Exports Scheme.
You may zero-rate supplies of stores, fuel and merchandise (for sale by retail to persons on the aircraft) to an aircraft. For more information, please refer to the GST Guide for the Aerospace Industry(PDF, 361KB).
You may zero-rate the sale or lease of goods where the Comptroller is satisfied that the goods are: 1. For use as stores or fuel on a ship 2. For installation on a ship or a ship under construction 3. For use in the maintenance or operation of a ship 4. For sale by retail as merchandise to persons carried on a ship For more information, please refe...
Jun 3, 2014 · A GUIDE ON EXPORT – EXPORTS OF GOODS NOT SUPPORTED BY SALES AT<br /> THE POINT OF EXPORTS<br /> 10.3 Export of gold<br /> There are instances where:<br /> (a)<br /> (b)<br /> A local gold jeweller (A) purchases gold jewellery from its overseas<br /> supplier (B) and makes payment in the form of gold bar to be hand -<br />
Exporting Hand-Carried Commercial goods. Exporting under Hand-Carried Export Scheme (HCES) The Hand-Carried Export Scheme (HCES) is administered by IRAS and effective since 1 Apr 2009. The HCES allows local exporters to zero-rate their supplies to overseas customers for goods hand-carried out of Singapore via Changi International Airport.
Nov 27, 2019 · The IRAS has updated two GST e-tax guides on 27 November 2019; A guide on Export and Hand-carried export scheme. Main changes are in respect of the digital endorsement of export permit for hand-carried export scheme instead of manual endorsement on the export permit. The digital services can be subscribed via the Networked Trade Platform (“NTP”).
Sep 19, 2016 · On 19 September 2016, the Inland Revenue Authority of Singapore (IRAS) issued the third edition of the e-Tax Guide, “GST: Guide on Exports (3rd Edition)”. This Guide explains the various circumstances and documentary requirements for which a supply of goods can be zero-rated.
GST: General Guide for Businesses when they import goods into Singapore. GST-registered businesses can claim the input tax if they are able to satisfy the input tax claiming conditions (refer to paragraph 6 of this guide for more information).
