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Taxes · IRAS

Approved Marine Customer Scheme (AMCS)

Approved ship owners and managers can obtain specified goods and ship-part services at zero rate.

Source checked · 11 October 2026

Key requirements

Goods purchased or rented must support the operation, maintenance, installation, stores or fuel of an internationally bound commercial ship under the described ownership or management relationship. The scheme also addresses repair and maintenance of parts without the ordinary return-to-ship proof. Apply with F25 and evidence through the certified ASK or ACAP route. Suppliers must verify AMC status at the time of supply and obtain the required documents, rather than accept a general claim of marine use. Check the published status and effective period, including ceased approvals. Approval for the customer does not zero-rate unrelated office or private-use purchases.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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