Meet the manufacturing conditions
The tool must be integral and highly customised or specialised for the overseas customer’s particular goods. Its supply must be separate from manufactured goods and use restricted to the permitted parties. More than fifty percent of manufactured goods must be exported, subject to the specified ACMT delivery alternative. The overseas customer must be unregistered or an OVR pay-only registrant. A related-company manufacturing route has additional relationship, sales-office and joint-accountability requirements.
Control the eventual disposal
Tools must eventually be exported, disposed of or destroyed when no longer needed, with evidence of the customer’s instructions and the actual outcome. Imports as a section 33A agent can qualify for recovery or suspension under the separate conditions. A paid local disposal requires GST accounting; a documented no-payment destruction differs. Keep manufacturing contracts, export and destruction records, and correct tax if the zero-rating conditions later fail.
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 ↗