Use item-level GST evidence
Where import relief is unavailable, an In-Non-Payment APS permit can apply to qualifying low-value items carrying both the vendor’s GST number and an indicator or amount showing GST paid on that item. Other items require the applicable payment permit. A GST number alone is insufficient. Verify an invalid number with the vendor and keep the check record; without a valid number, follow the payment-permit instructions.
Separate goods classification from clearance
The FAQ specifies OVR declaration fields and advance-manifest information. It distinguishes ordinary air/post treatment from sea/land cases where a vendor has specific approval. Check whether the evidence actually concerns low-value goods, not a higher-value item erroneously labelled tax-paid. Best-practice checks assist compliance but do not remove responsibility for correct declarations. Consult the separate questions when duplicate GST or disputed collection occurs.
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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