Key requirements
The definition includes oil rigs but excludes the stated passenger-harbour, pleasure and local recreational craft. International transport and specified handling, pilotage, surveying, repair or management have distinct statutory routes. Ship hire has exclusions for services performed substantially in Singapore such as passenger transport, accommodation, entertainment or catering. Goods delivered to ships use separate evidence and qualifying-use conditions, while temporary import relief is another question. AMCS approval can facilitate specified customer purchases but is not general industry exemption. Verify ship type, service and delivery documents before accepting a blanket zero-rate instruction from a marine customer.
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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