The Approved Marine Customer Scheme (AMCS) is designed to ease compliance for businesses procuring goods for use or installation on internationally bound commercial ships. Eligible GST-registered ship owners and ship managers may now apply for this scheme.
On this page:Benefits of the AMCSApplying for the schemeSuppliers' obligationsParticulars of businesses approved under AMCS
Benefits of the AMCS
Under the scheme, the Approved Marine Customer (AMC) will enjoy zero-rating on the following:
(i) Purchases or rental of goods procured by the AMC in the course of its business subject to the following conditions:Condition 1:
The goods are for -
- use as stores or fuel on;
- installation on; or
- use in the maintenance or operation of
an internationally bound commercial ship.Condition 2:
The goods are procured by the AMC (whether by purchase or rental) in the course of its business.Ship owner
In the case of a ship owner, zero-rating applies to goods purchased or rented for use or installation on internationally bound commercial ships it owns or charters.Ship Manager
In the case of a ship manager, zero-rating applies to goods purchased or rented for use or installation on internationally bound commercial ships for which it is appointed as ship manager.
(ii) Procurement of repair or maintenance services of ship parts or components without having to prove that the parts or components are reinstalled or returned onto the ship as a spare.Back to Top
Applying for the scheme
For details on the eligible conditions, please refer to the e-Tax Guide, GST Guide for the Marine Industry - 2011 Budget Changes (492KB).
To enjoy the scheme, you need to submit the fully completed and signed application form, GST F25: Application for Approved Marine Customer Scheme (55KB) with the necessary supporting documents to the Comptroller of GST.
You also need to either:
(a) Perform a self-review using the Assisted Self-Help Kit (ASK). The ASK Annual Review must either be performed by :
i) an individual accredited with Singapore Institute of Accredited Tax Professionals^ ("SIATP") as Accredited Tax Advisor (GST) [ ATA (GST)] or Accredited Tax Practitioner (GST) [ ATP (GST)]; or
ii) the GST-registered business and certified by an individual accredited with SIATP as ATA (GST) or ATP (GST), in adherence to the certification procedures set out in the GST ASK Annual Review Guide (975KB); or
(b) Commit/ have committed to participate in the Assisted Compliance Assurance Programme (ACAP). For successful ACAP applicants, you do not need to submit the ASK declaration form pending the result of ACAP review and submission of ACAP Report.
^ The ATA (GST) or ATP (GST) may either be an in-house staff or external party. For more information on accreditation, please visit www.siatp.org.sg.
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If you supply (whether by way of sale or rental) goods to an AMC, you will need to:
(i) verify and confirm that your customer is an AMC at the time you make the supply. The particulars of businesses approved under the AMCS and their date of approval are published below. Please be advised that entry into the scheme is by application and upon approval by the Comptroller of GST only.
(ii) obtain from the AMC the documents listed in paragraph 3.17 of the e-Tax guide, GST Guide for the Marine Industry - 2011 Budget Changes (492KB)
in order to zero-rate your supply to the AMC.
For more details on the scheme, please refer to the e-Tax guide, GST Guide for the Marine Industry - 2011 Budget Changes (492KB)
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Particulars of businesses approved under AMCS
Name of Approved Person
Date of Approval
||AF Ship Management Pte. Ltd.
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