Import GST Deferment Scheme (IGDS)

Key requirements

IGDS addresses the cash-flow gap between Customs payment and input recovery. The business reports deferred import GST and claims the permitted input tax in the same monthly return; normal recovery conditions still apply. Apply through GST F22 with the prescribed supporting requirements and wait for approval. Deferment is not exemption, and the import permit and return must reconcile. Evaluate IGDS against import suspension schemes using the actual business profile. A registrant cannot unilaterally delay Customs payment merely because it intends to apply.