Qualifying business arrangements
Applicants must be Singapore-incorporated GST-registered logistics companies with a qualifying section 33(2) arrangement. The principal is unregistered or an OVR pay-only registrant. Services include inventory control, packing and order processing without changing the original goods’ nature. Specified local supplies plus zero-rated supplies must exceed fifty percent of total supplies over the qualifying period; compliance, financial and control conditions also apply.
Keep privileges within their scope
Approved imports and zero-GST warehouse removals can suspend GST. Local supplies to specified MES, AISS, ACMT or approved 3PL persons can have the stated treatment, but ordinary customers do not qualify automatically. Prepare the scheme application, undertakings and supply-chain evidence, then use correct permits and retain principal-specific stock records. Report according to the annex and monitor eligibility and renewal; approval is not transferable to unrelated imports.
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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