Approved Import GST Suspension Scheme (AISS) (for aerospace players)

Key requirements

International airlines, MRO operators, manufacturers and qualifying-parts distributors can assess eligibility. Parts must be designed exclusively for the specified aircraft use; general-purpose equipment is not automatically included. Benefits cover stated own-goods, agency, third-party parts and FTZ-removal scenarios. Apply with F21, audited accounts and the aerospace declaration, plus certified ASK or the specified ACAP route. A current MES business seeking additional AISS benefits still applies as a new AISS applicant. Trace ownership, principal GST status and movement documents before using suspension, and distinguish import relief from the tax treatment of later services or local sales.