Meet the customer and purpose tests
Applicants must be GST-registered shipowners or ship managers with annual supplies of at least S$1 million and at least ninety-five percent relating to those activities, including the group test where relevant. Goods must serve the specified business purpose on internationally bound commercial ships. Cargo, crew personal purchases and goods installed during construction are excluded. Pleasure craft and specified locally licensed vessels do not receive the scheme benefit automatically.
Keep the ship-level evidence
Notify suppliers of approval and provide purchase instructions identifying the vessel and qualifying purpose. Retain annotated invoices and delivery notes and obtain the master or chief engineer’s endorsement within ninety days. Missing evidence or changed use can require accounting for tax; any corresponding input claim remains conditional. Suppliers verify approval and report zero-rated supplies, while customers report taxable purchases with no input tax on the zero-rated acquisition.
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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