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Programmes Description Reference
Businesses granted the MES are able to import non-dutiable goods with GST suspended. Effective from 1 Jul 2006, such businesses also enjoy GST suspension on goods removed from a Zero GST warehouse.
Using MES
MES is granted when you import goods under the following scenarios:
1. Import your own goods in the course or furtherance of your business
2. Import goods belonging to your overseas principal for sale in Singapore or re-export on behalf of
the overseas principal, in the course or furtherance of the business
3. Import goods belonging to your overseas principal which will later be re-exported
4. (From 1 Jan 2015) Re-import goods which you previously sent abroad for value-added activities,
belonging to your local customer or GST-registered overseas customer
For (2) and (3) above, you must ensure that:
• Your overseas principal is not registered for GST;
• You keep separate records for goods belonging to your overseas principal;
• You have control over the custody and possession of the goods owned by your overseas
principals at all times; and
• You treat any subsequent supply of goods as being made by you:
– When you sell the goods locally, you should standard-rate the supply; and
– When you export the goods and maintain the required export evidence, you may zero-rate
the supply.
Eligibility Criteria
In order to qualify for MES, you have to fulfill all the conditions below:
• Your business must be GST-registered
• Your business must be active and financially solvent
• You have been importing or will be importing goods for your business purpose
• Your zero-rated supplies must account for more than 50% of the total supplies, or the value of
your zero-rated supplies is more than S$10 million for the past 12 months. For the purpose of arriving at the value of total supplies, please exclude the following which have been reported as your standard-rated supplies:
– The value of relevant supplies received from your supplier that were subject to customer accounting
– The value of imported services subject to reverse charge
– The value of digital services supplied by an electronic marketplace operator on behalf of
suppliers listed on its platform under the overseas vendor registration regime
• You maintain good internal controls and proper accounting records
• You maintain good compliance records with IRAS such as:
– Filing GST and income tax returns on time
– Paying GST, income tax, property tax and withholding tax on time
• You maintain good compliance record with Singapore Customs
• You comply with other conditions that Comptroller of GST may impose from time to time
Double Tax Deduction
for Approved International Fair
This scheme aims to encourage Singapore companies to expand their markets by participating in international trade-oriented exhibitions held in Singapore that are accorded the Approved International Fair (AIF) status by the Singapore Exhibition and Convention BureauTM (SECB).
Eligibility Criteria
To qualify, a company should meet the following requirements:
• Must be a resident company or has a permanent establishment in Singapore • Is exhibiting in approved local trade fairs accorded the AIF status by SECB.

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