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For GST-registered businesses

The ACMT Scheme is a scheme designed to relieve businesses that have substantial business with non-GST registered overseas customers (e.g. local contract manufacturers) of the need to account for GST on value added activities performed on the goods of such customers.

The scheme is currently available to contract manufacturers within the semi-conductor and printing industries, and also to contract manufacturers of Active Pharmaceutical Ingredients (APIs) in the biomedical industry. Contract manufacturers in other business segments in the biomedical industry will be considered for the ACMT scheme on a case-by-case basis.

On this page:
Benefits of ACMT Scheme
Applying for the scheme
List of persons approved under ACMT Scheme 

Benefits of ACMT Scheme

If you are under the scheme, you enjoy the following benefits:

  • You can disregard the supply of value added service (e.g. processing, assembly and testing services) to your non-GST registered overseas client if the goods you have treated/ processed are:
    • exported;
    • delivered to another ACMT person; or
    • delivered to the final customer of the overseas client.

    Consequently, no GST is chargeable on the fees charged to your overseas client.

  • You can enjoy import GST suspension for the following scenarios:
    • Importation of own goods in the course or furtherance of your business;
    • Importation of goods if you are selling the goods in the capacity as a local agent of a non GST-registered overseas person;
    • Importation of goods if you are exporting the goods (e.g. back to the overseas non GST-registered person) and satisfy other requirements for section 33A agent in the GST Guide on Imports (240KB);
    • Importation of goods (for example, raw materials) consigned to you by your overseas client on which value added activities are performed under ACMT scheme; and
    • From 1 Jan 2015, re-importation of goods which you previously sent abroad for value-added activities, belonging to your local customer or GST-registered overseas customer if the requirements under section 33B explained in GST: Claiming of GST on re-import of value-added goods   (384KB) are satisfied. New!

From 1 Oct 2011 

  • You can disregard the supply of value added service relating to failed or excess productions, to your non-GST registered overseas client if the goods you have treated/ processed are:

    • exported; or
    • delivered locally to a waste management vendor* for disposal or destruction at no consideration.

    Consequently, no GST is chargeable on the fees charged to your overseas client.

    * In the event that you self-destroy or self-dispose the failed or excess productions instead, you should write in to seek the Comptroller's confirmation that you can disregard your supply of value added service relating to those goods. Please provide details of the destruction/ disposal process and supporting documentation that you will maintain.

  • You can claim the GST incurred on goods (for example, raw materials) locally purchased by your non-GST registered overseas client and delivered to you on which you perform value added service, on behalf of the overseas client as if it is your own input tax. The goods should become inputs to your treated or processed goods which are subsequently:
    • exported; or
    • delivered to another ACMT person or a customer of your overseas client.

You can only make the above input tax claim if you have either:
paid the GST on the goods yourself; or
refunded the GST to your overseas client who has paid the GST first.


For more information on how the ACMT scheme works and GST reporting requirements, please refer to GST: Approved Contract Manufacturer and Trader (ACMT) Scheme (528KB).  

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Applying for the scheme

For information on the eligibility conditions, please refer to GST: Approved Contract Manufacturer and Trader (ACMT) Scheme (528KB).

According to the role you perform in the contract manufacturing supply chain, you can apply for ACMT Scheme either as an approved contract manufacturer (ACMT CM) or an approved logistics company (ACMT LOG).

If you wish to apply, please submit:


Your application should include the following documents:

  • Your latest annual audited financial statements and an unqualified external auditor's opinion of the statements;
  • For each type of business arrangement with your overseas clients, a brief description, illustration of the supply chain and proportion of goods exported. You can refer to the sample provided in Appendix 3 of the GST: Approved Contract Manufacturer and Trader (ACMT) Scheme (528KB);
  • If you are in the biomedical industry, a copy of your valid GMP certificate and/ or HSA's notification letter for auto-renewal of manufacturer's licence, if any; and
  • Any other required document as stipulated in the application form.

 
In addition, you have to either:


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List of persons approved under ACMT Scheme

Businesses that are approved under the ACMT Scheme are as follows: 

S/No.

Entity ID

Name of Approved Person

Date of Approval

Status

1 199805959G Systems on Silicon Manufacturing Company Pte Ltd 01/04/2009 ACMT CM - Active
2 199407932D Stats Chippac Ltd 01/04/2009 ACMT CM - Active
3 199701972G GLOBALFOUNDRIES Silicon Partners Pte Ltd 01/04/2009 ACMT CM - Active
4 199800060H Silicon Manufacturing Partners Pte Ltd 01/04/2009 ACMT CM - Active
5 198703584K GLOBALFOUNDRIES Singapore Pte Ltd 01/04/2009 ACMT CM - Active
6 199708070H United Test and Assembly Center Ltd 01/04/2009 ACMT CM - Active
7 200402442R Amkor Technology Singapore Pte Ltd 01/04/2009 ACMT CM - Effective to 14/02/2011
8 199800834K ASE Singapore Pte Ltd 01/04/2009 ACMT CM - Active
9 A2500429D Venture Corporation Limited 01/04/2009 ACMT CM - Active
10 198305350W Sanmina-SCI Systems Singapore Pte Ltd 01/04/2009 ACMT CM - Active
11 198302438E ESEC (Singapore) Pte Ltd 01/04/2009 ACMT CM - Active
12 200408495K EEMS Test Singapore Pte Ltd 01/04/2009 ACMT CM - Effective to 31/01/2011
13 196900236M STMicroelectronics Pte Ltd 01/04/2009 ACMT CM - Active
14 199004870N Telford Industries Pte Ltd 01/04/2009 ACMT CM - Effective to 31/05/2013
15 197801823M KHL Printing Co. Pte Ltd 01/04/2009 ACMT CM - Active
16 196700192D Markono Print Media Pte Ltd 01/04/2009 ACMT CM - Active
17 197501572K Craft Print International Limited 01/04/2009 ACMT CM - Active
18 197903460H John Wiley & Sons (Asia) Pte Ltd 01/04/2009 ACMT LOG - Active
19 199804706E JSI Logistics (S) Pte Ltd 01/04/2009 ACMT LOG - Active
20 197501566C IBM Singapore Pte Ltd 01/04/2009 ACMT LOG - Active
21 199400396C Agility International Logistics Pte Ltd 01/04/2009 ACMT LOG - Active
22 199206384W Intermec Technologies (S) Pte Ltd 01/04/2009 ACMT LOG - Effective to 14/03/2012
23 197000914Z Schenker Singapore (Pte) Ltd 01/04/2009 ACMT LOG - Active
24 200511099D Nepes Pte Ltd 01/09/2009 ACMT CM - Active
25 199403603G Smartflex Technology Pte Ltd 15/09/2009 ACMT CM - Active
26 198105976H Avi-Tech Electronics Limited  01/10/2009 ACMT CM - Active
27 200005970Z Distribution Alliance International Pte Ltd 12/02/2010 ACMT LOG - Active
28 200608760H Ardentec Singapore Pte Ltd 01/08/2011 ACMT CM - Active
29 200614708M Lonza Biologics Tuas Pte Ltd 01/10/2011 ACMT CM - Active
30 53129136K GlaxoSmithKline Biologicals 21/11/2011 ACMT CM - Active
31 200101497G Speedmark Logistics Pte Ltd 01/04/2013 ACMT LOG - Active

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Last Updated on 10 December 2014


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