Approved Contract Manufacturer and Trader (ACMT) Scheme

If you are a contract manufacturer, or a trader performing value added activities involving the treatment or process of goods (e.g. assembly and testing services) for your overseas client, you may wish to apply for the ACMT Scheme as an Approved Contract Manufacturer (i.e. ACMT CM) if you are able to satisfy the eligibility conditions.

If you are a logistics company appointed by your overseas client as a distributing agent of the treated or processed goods received from an ACMT CM, you may similarly apply for the ACMT Scheme as an Approved Contract Manufacturing Logistics Company (i.e. ACMT LOG) if you are able to satisfy the eligibility conditions.

How will the ACMT Scheme benefit you

Under the scheme, GST is disregarded on the supply of value added activities provided by the ACMT CM to the overseas client when the treated or processed goods are delivered to the final customer of the overseas client or to another ACMT person, i.e. ACMT CM for further value added activities or ACMT LOG for distribution. This will allow the local contract manufacturer or trader performing value added activities for overseas client to remain more competitive.

The ACMT CM will also enjoy import GST suspension under allowable scenarios.

To enjoy the benefits of the scheme, an approved ACMT CM or approved ACMT LOG who delivers the treated or processed goods to the local customer of the overseas client, would have to charge and account GST on the sale value of your overseas client.

The list of persons approved under the Approved Contract Manufacturer and Trader Scheme since 01 Apr 2009 is as follows: