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Taxes · IRAS

Major Exporter Scheme (MES)

MES suspends GST on qualifying non-dutiable imports and specified ZG-warehouse removals.

Source checked · 11 October 2026

Key requirements

Apply with F10 and the scheme conditions; a guarantee may be required. New approvals generally last three years, with qualifying certified-ASK renewals up to five years under the stated process. Conditions must remain satisfied or status can be revoked. Up to twenty declaring agents can be authorised, but the approved person remains responsible for permits and should appoint only necessary agents. Report suspended imports in the relevant purchase and scheme boxes without claiming unpaid import GST. Maintain stock and export reconciliation, and do not assume exporter status alone permits suspension before approval.

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.

Read the official source ↗
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