Under IGDS, approved GST-registered businesses pay GST on imports payments when their monthly GST returns are due instead of at the point of importation.
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Purpose

Currently, GST on imported goods (import GST) is payable to Singapore Customs at the point of importation.

Under IGDS, approved GST-registered businesses can defer their import GST payments until their monthly GST returns are due.

IGDS aims to ease the import GST cash flow arising from the time lapse between the payment of import GST and the claiming of import GST for GST-registered businesses.

Using IGDS

GST-registered businesses account for the deferred import GST and claim it as input tax (subject to the conditions of claiming input tax) in the same GST return.

For details on the qualifying conditions and requirements, please refer to GST: Import GST Deferment Scheme.

Applying for IGDS

To apply:

  1. Submit a fully completed and signed Application Form GST F22: Application for Import Deferment Scheme; and refer to GST: Import GST Deferment Scheme for the requirements.

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