You can charge GST at 0% for your supply of goods when you are certain that at the point of supply (based on the time of supply for exports) :
The required documents can be found in GST: A Guide on Exports (840KB).
For the purpose of zero-rating, the time of supply occurs at the earlier of the following events:
Direct exports may be zero-rated if the required documents to support zero-rating are maintained within 60 days.
The scenarios listed below are some examples of direct exports:
Please refer to the GST: A Guide on Exports (840KB) for other direct export scenarios and required documents to support zero-rating for each scenario.
Unlike direct exports, indirect exports occur when:
You must treat the sale as a local supply and charge GST accordingly.
You can only zero-rate the supply of goods if you are certain at the time of supply that all the goods will be exported and the required documents to support zero-rating can be maintained within 60 days.
The scenarios listed below provide examples of indirect exports:
Please refer to GST: A Guide on Exports (840KB) for other indirect export scenarios and required documents to support zero-rating for each scenario.
When exporting goods, you have up to 60 days from the time of supply to export the goods and collate the required export documents.
If you are unable to export the goods or obtain all documents within the 60-day period, you will have to standard-rate the supply of goods and charge GST.
To zero-rate your exports, you are required to maintain the relevant export evidence. Please maintain all transaction and transport documents as listed below.
Bill of lading/airway bill/cargo manifest/mate's receipt or subsidiary export certificate/note of shipment issued by freight forwarder/handling agent
Export permit or subsidiary export certificate/note of shipment issued by freight forwarder/handling agent
Any other documents specified by the Comptroller in the GST: A Guide on Exports (840KB)
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 (e-Tax Guide, 928KB).
You may zero-rate the sale or lease of goods where the Comptroller is satisfied that the goods are:
For more information, please refer to the e-Tax guide on GST Guide for the Marine Industry (200KB).
840KB, PDF
616KB, PDF
Yes. From 1 Apr 2013, Singapore Customs requires all declarations to be submitted before the goods are exported, including non-controlled and non-dutiable goods exported by sea and air.
Singapore Customs has termed this requirement as Advance Export Declaration.
For details on import and export documentation procedure, please refer to the Singapore Customs website .
To zero-rate, you must maintain the required export evidence listed in: