Establish the export arrangement
At supply time the supplier must be certain the goods will be or have been exported and must obtain the evidence supporting the zero-rated sale. Identify who arranges export and whether the customer is local or overseas. Delivery to a local freight forwarder is not sufficient by itself. Different arrangements require different documents, including specified subsidiary export certificates for some consolidated shipments.
Keep linked commercial and transport evidence
Retain orders, invoices, delivery and packing records, payment evidence and the relevant transport documents or permits. Apply the guide’s 60-day rule and permitted extensions to the actual transaction; customised equipment and goods processed before export have specific conditions. Tourist purchases and hand-carried business exports use different routes. Write to IRAS with complete facts where an arrangement falls outside the examples.
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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