Check fuel and business eligibility
The concession applies to marine fuel oil, excluding marine diesel oil, marine gas oil and LNG. The applicant must be Singapore-established and GST-registered, have begun MFO trading, and hold a qualifying MPA bunkering licence with at least three months remaining. The primary-business benchmark is bunker-fuel revenue of at least fifty percent of total sales over twelve months. Import GST is not suspended by AMFT itself.
Apply and maintain compliant purchases
Submit GST F16 with the licence, business description, audited accounts and supported projections where needed. Give suppliers the approval letter, retain annotated invoices and delivery evidence, and report purchases without an input-tax claim. Approval is normally three years; request renewal at least three months before expiry. Notify licence or status loss immediately. Breach can require output-tax repayment without a matching input deduction.
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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