Key requirements
The overseas principal must meet the stated non-registration or OVR pay-only conditions. Qualifying own and principal imports and ZG removals can be suspended, while local supplies receive the scheme treatment only to specified MES, AISS, ACMT or approved 3PL persons. Apply with F15, a detailed goods-flow diagram, contracts, audited accounts, undertaking and the 50% threshold computation, plus certified ASK or ACAP. Report suspended imports without claiming tax never paid. Ordinary logistics fees and sales to non-approved customers need separate analysis. Keep principal ownership and recipient approval evidence for each movement.
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.
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