Approved Contract Manufacturer and Trader (ACMT) Scheme

Contract manufacturers and traders under this scheme are relieved of the need to account for GST on value added activities supplied to non-GST registered overseas customers.

Purpose

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

Eligibility

The scheme is currently available to contract manufacturers within the

  1. Semi-conductor industry;
  2. Printing industry; and
  3. Biomedical industry - Active Pharmaceutical Ingredients (APIs) manufacturing.

Contract manufacturers in other business segments in the biomedical industry will be considered for the ACMT scheme on a case-by-case basis.

Benefits of ACMT Scheme

  1. Disregarding the supply of value-added activities


    You are able to disregard the supply of value added activities (e.g. processing, assembly and testing services) to your non-GST registered overseas client when the goods you have treated/ processed are:

    1. Exported;
    2. Delivered to another ACMT person; or
    3. Delivered to the final customer of the overseas client.

    You are also able 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:

    1. Exported; or
    2. Delivered locally to a waste management vendor for disposal or destruction at no consideration.

    Self-Disposal


    When 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.

    No GST is chargeable on the fees charged to your overseas client.

  2. Enjoying import GST suspension


    You can enjoy import GST suspension for the following scenarios:

    1. Importation of your own goods in the course or furtherance of your business;
    2. Importation of goods belonging to your overseas non-GST registered principal for supply (either in Singapore or for export), as a  section 33(2) agent *;
    3. Importation of goods belonging to your overseas non-GST registered principal which will subsequently be re-exported, as a  section 33A agent *;

      * For more information on sections 33(2) and 33A agents, please refer to  GST: Guide on Imports  (382KB).

    4. Importation of goods (for example, raw materials) consigned to you by your non-GST registered overseas client on which value added activities are performed under ACMT scheme; and
    5. 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  (349KB) are satisfied.
  3. Claiming GST on local purchases


    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:

    1. Exported; or
    2. 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:

    1. Paid the GST on the goods yourself; or
    2. 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  (642KB).

Applying for the Scheme

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).

For information on the eligibility conditions, please refer to GST: Approved Contract Manufacturer and Trader (ACMT) Scheme (642KB).

  1. Application Forms


    To apply, submit:

    1. GST F14A: Application for Approved Contract Manufacturer and Trader (ACMT) Scheme as an Approved Contract Manufacturer (ACMT CM)  (194KB) together with  Appendix 1: ACMT CM Pre-Application Checklist  (118KB); or
    2. GST F14B: Application for Approved Contract Manufacturer and Trader (ACMT) Scheme as an Approved Logistics Company (ACMT LOG)  (184KB).
  2. Supporting Documents


    Your application should include the following documents:

    1. Your latest annual audited financial statements and an unqualified external auditor's opinion of the statements;
    2. 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 (642KB);
    3. 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
    4. Any other required document as stipulated in the application form.
  3. Self-Review or ACAP


    In addition, you must either:

    a) Perform a self-review using the  Assisted Self-Help Kit (ASK) and submit the certified ASK declaration form.

    Download the ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors (55KB) (i.e. Section 3 of ASK).

    The ASK declaration form has to be certified by either your own in-house or external tax professional who is accredited as an Accredited Tax Practitioner (GST) or Accredited Tax Advisor (GST) with the Singapore Institute of Accredited Tax Professionals ("SIATP").

    For more information on accreditation, please visit  www.siatp.org.sg.

    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.

List of Persons Approved under ACMT Scheme

S/No.Unique Entity Number(UEN) /

GST-Registration Number

Name of Approved PersonDate of ApprovalStatus

1

200608760H

Ardentec Singapore Pte Ltd

01/08/2011

ACMT CM

2

199800834K

ASE Singapore Pte Ltd

01/04/2009

ACMT CM

3

198105976H

Avi-Tech Electronics Limited 

01/10/2009

ACMT CM

4

53129136K

GlaxoSmithKline Biologicals

21/11/2011

ACMT CM

5

198703584K

GLOBALFOUNDRIES Singapore Pte Ltd

01/04/2009

ACMT CM

6

200203640M

Jabil Circuit (Singapore) Pte Ltd

01/09/2015

ACMT CM

7

197903460H

John Wiley & Sons (Asia) Pte Ltd

01/04/2009

ACMT LOG

8

199804706E

JSI Logistics (S) Pte Ltd

01/04/2009

ACMT LOG

9

200614708M

Lonza Biologics Tuas Pte Ltd

01/10/2011

ACMT CM

10

196700192D

Markono Print Media Pte Ltd

01/04/2009

ACMT CM

11

200511099D

Powertech Technology (Singapore) Pte Ltd

01/09/2009

ACMT CM

12

198305350W

Sanmina-SCI Systems Singapore Pte Ltd

01/04/2009

ACMT CM

13

199403603G

Smartflex Technology Pte Ltd

15/09/2009

ACMT CM

14

200101497G

Speedmark Logistics Pte Ltd

01/04/2013

ACMT LOG

15

199407932D

Stats Chippac Ltd

01/04/2009

ACMT CM

16

196900236M

STMicroelectronics Pte Ltd

01/04/2009

ACMT CM

17

199805959G

Systems on Silicon Manufacturing Company Pte Ltd

01/04/2009

ACMT CM

18

201503214R (M90370157E)UTAC Headquarters Pte Ltd01/05/2015ACMT CM

19

200201226CXPO Logistics Worldwide Asia Pacific Pte Ltd (f.k.a. Menlo Worldwide Asia Pacific Pte Ltd)01/09/2015ACMT LOG
S/No.Unique Entity Number(UEN) / GST-Registration NumberName of Approved PersonDate of ApprovalStatus

1

197501572K

Abundance International Limited (f.k.a. Craft Print International Limited)

01/04/2009

ACMT CM - Effective till 02/02/2016

2

199400396C

Agility International Logistics Pte Ltd

01/04/2009

ACMT LOG - Effective till 14/06/2013

3

200005970Z

Distribution Alliance International Pte Ltd

12/02/2010

ACMT LOG - Effective till 31/01/2014

4

198302438E

ESEC (Singapore) Pte Ltd

01/04/2009

ACMT CM - Effective till 31/12/2013

5

199701972G

GLOBALFOUNDRIES Silicon Partners Pte Ltd

01/04/2009

ACMT CM - Effective till 31/12/2013

6

197501566C

IBM Singapore Pte Ltd

01/04/2009

ACMT LOG - Effective till 31/03/2015

7

197801823M

KHL Printing Co. Pte Ltd

01/04/2009

ACMT CM - Effective till 11/03/2016

8

197000914Z

Schenker Singapore (Pte) Ltd

01/04/2009

ACMT LOG - Effective till 31/08/2015

9

199800060H

Silicon Manufacturing Partners Pte Ltd

01/04/2009

ACMT CM - Effective till 09/02/2016

10

199004870N

Telford Industries Pte Ltd

01/04/2009

ACMT CM - Effective till 31/05/2013

11

199708070H

United Test and Assembly Center Ltd

01/04/2009

ACMT CM - Effective till 30/06/2017

12

A2500429D

Venture Corporation Limited

01/04/2009

ACMT CM - Effective till 31/10/2016

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