You can charge GST at 0% for your supply of goods when you are certain that at the point of supply (based on the time of supply for exports) :
- The goods supplied will be exported or have been exported; and
- You have the required documents to support zero-rating.
Based on the export arrangement for the supply of goods, please review which scenario of Guide on Exports (Seventh Edition) (PDF, 717KB) the arrangement falls within to determine the relevant list of documents that suppliers must maintain in order to support any zero-rating of the supply.
Time of Supply for Exports
For the purpose of zero-rating, the time of supply occurs at the earlier of the following events:
- When an invoice is issued
- When payment is received
Direct and Indirect Exports
A. Direct Exports
- You have custody of the goods to be exported; and
- You control the export arrangement.
Direct exports may be zero-rated if the required documents to support zero-rating are maintained within 60 days.
Examples of Direct Exports
B. Indirect Exports
Unlike direct exports, indirect exports occur when:
- You do not have custody of the goods to be exported; and
- You have no control over the export arrangement.
You must treat the sale as a local supply and charge GST accordingly.
Exceptions for Indirect Exports
You can only zero-rate the supply of goods if you are certain at the time of supply that all the goods will be exported and the required documents to support zero-rating can be maintained within 60 days.
Examples of Indirect Exports
60-Day Rule for Exported Goods
When exporting goods, you have up to 60 days from the time of supply to export the goods and collate the required export documents.
If you are unable to export the goods or obtain all documents within the 60-day period, you will have to standard-rate the supply of goods and charge GST.
There are some exceptions to the 60-day rule. You can refer to the GST: A Guide on Exports(PDF, 717KB) for more information.
Documents to Support Zero-Rating
To zero-rate your exports, you are required to maintain the relevant export evidence. Please maintain all transaction and transport documents as listed below. ..
Other Export Scenarios
Hand-Carried Export Scheme (HCES)
The Hand-Carried Export Scheme or HCES is compulsory for all GST-registered persons who export their goods by hand-carrying them out of Singapore via Changi International Airport and want to zero-rate the goods being carried out.
For more information, please refer to Hand-Carried Exports Scheme .
Supplies to Aircrafts
You may zero-rate supplies of stores, fuel and merchandise (for sale by retail to persons on the aircraft) to an aircraft.
For more information, please refer to the GST Guide for the Aerospace Industry (PDF, 251KB).
Supplies to Ships
You may zero-rate the sale or lease of goods where the Comptroller is satisfied that the goods are:
- For use as stores or fuel on a ship
- For installation on a ship or a ship under construction
- For use in the maintenance or operation of a ship
- For sale by retail as merchandise to persons carried on a ship
For more information, please refer to the e-Tax guide on GST Guide for the Marine Industry (PDF, 297KB).
Source: gov.sg
