Exporting of goods

Key requirements

The export time of supply is the earlier of invoice issuance and payment receipt. Goods must generally be exported and the required evidence obtained within 60 days of that point, subject to the specific exceptions in the export guide. Direct exports involve the supplier’s custody and control of export arrangements. Indirect exports require the evidence prescribed for the particular arrangement; an overseas buyer’s assurance alone is insufficient. Retain the customer order, invoice, endorsed delivery documents, payment evidence and appropriate transport or export documents that identify the same goods. A local sale to a customer who will later export is normally standard-rated. Hand-carried exports through Changi Airport require HCES unless written exemption applies. Missing or inconsistent documents require standard-rating; an authenticated replacement copy may address lost evidence.