Manufacturer eligibility and benefits
The normal manufacturer route requires GST registration, at least S$10 million turnover and a qualifying semiconductor, printing or pharmaceutical-ingredient manufacturing business. Relevant overseas-client activity normally represents at least 51% of turnover, with additional relationship and control conditions. Approved manufacturers can obtain specified import suspension and disregard qualifying value-added service supplies. An ACMT logistics company does not itself receive the manufacturer’s benefits.
Application and supply-chain controls
Use GST F14A with the manufacturer checklist or F14B for logistics applicants. Supply unqualified audited statements, contracts and a supply-chain illustration, plus relevant biomedical certification and certified ASK review or the applicable ACAP alternative. Track consigned goods, recipients, export evidence and local deliveries: a disregarded processing fee does not remove GST due on local goods sold for the overseas client.
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 PDF ↗