Aerospace and aviation

Key requirements

The defined aircraft is wholly used or intended for international routes, or is military. Handling services require the specified airport/FTZ locations, while repair, maintenance, management and hire have their own schedule and use conditions. Qualifying parts are exclusively designed for aircraft and require the stated airworthiness certification. Leasing for services performed substantially in Singapore can fall outside the relevant zero-rating route. Stores, fuel and merchandise have separate evidence requirements. AISS concerns approved import suspension rather than automatically zero-rating every aerospace invoice. Record aircraft use, part certification and the precise service supplied.