Purpose and version
The seventh edition dated 30 January 2026 explains the Approved Import GST Suspension Scheme (AISS) under regulation 45C of the GST General Regulations. It is for qualifying GST-registered aerospace businesses. It suspends import GST for specified imports and movements of aircraft parts from Airport Logistics Park of Singapore (ALPS) or other Free Trade Zones (FTZs), reducing cash-flow funding. Approval does not remove normal GST treatment of later sales or permit every third-party import.
Qualifying aircraft
Aircraft qualify if wholly used or intended for international travel between two overseas places, Singapore and overseas, or overseas and Singapore; military aircraft also qualify. Examples include international passenger/cargo airliners and private jets/helicopters wholly used internationally. A one-off static/flying display in Singapore, post-maintenance airworthiness test circling Singapore/international airspace, or Changi–Seletar transfer before international departure does not by itself destroy qualification.
Qualifying parts and generic exclusions
Parts/equipment must be designed and built exclusively for aircraft, unique and without alternative use on non-qualifying assets. They include engines/turbines, landing gear, navigation/radar/communications, exclusive-use consumables/expendables/rotables, incorporated electrical or seat entertainment components, escape chutes/life jackets/smoke hoods/oxygen masks and sanitary fixtures. Generic adhesives, chemicals, oils, paints, solvents, tools, fibreboard, metals, plastics, seat fabrics, carpets and aircraft ground equipment do not qualify merely because an aircraft business uses them.
New imports, local goods and customs territory
New imports are goods received from overseas, including goods previously exported and reimported. Locally sourced goods are manufactured or bought locally; localised goods were imported, entered customs territory and then moved back into an FTZ. Customs territory includes Singapore and territorial waters but excludes FTZs; movement into customs territory is importation. These definitions determine which AISS scenario applies, especially repeated movements of the same part.
Scenarios A–C: own goods and overseas-principal goods
AISS suspends GST for own goods imported for business, including capital assets and inventory, and for overseas-principal goods imported as a section 33(2) agent for local supply/export or a section 33A agent for return re-export without sale. The principal must belong overseas and be unregistered, or registered only as an OVR pay-only person. Section 33(2) can cover goods whose nature/form changes if the agent tracks them and ensures all imported goods are supplied. These scenarios can cover goods other than qualifying aircraft parts; they broadly correspond to existing MES benefits.
Scenario D: localised or locally sourced parts
Qualifying parts locally purchased or previously imported and returned to ALPS/FTZ can be removed repeatedly with GST suspended. They must belong to the AISS business or an eligible overseas principal represented under section 33(2)/33A; they must not belong to another local person under this particular scenario. MES does not cover localised/locally sourced goods in this way. Receiving another local owner’s parts can instead qualify under the separate taxable-supply recipient scenario if its conditions are met.
Scenario E: consigned parts for the recipient’s taxable supplies
Qualifying parts of a local or overseas person, including an overseas business with a Singapore branch, can be imported by an AISS consignee for its own taxable aerospace supplies, such as contracted repair/MRO. This is separate from acting as section 33(2) agent. Merely providing logistics or warehousing is insufficient under this scenario, though a valid section 33(2)/33A arrangement may fall within another scenario. Unlike the comparable MES re-export arrangement, AISS does not require subsequent export of the part under this scenario.
Scenario F and the repair/airline examples
An AISS recipient may be declared importer of record when receiving another owner’s qualifying parts from ALPS/FTZ to make its taxable aerospace supplies, even if neither owner nor overseas owner’s GST agent. In the repair example, a customer without AISS sends stored parts to an approved MRO business, which removes them with GST suspended. In the airline example, a local supplier retains ownership of consigned parts until the approved airline uses them; the airline can remove them because they will be fitted on aircraft used for taxable international transport. Custody, ownership and taxable-use purpose must therefore be recorded separately.
Business thresholds and GST groups
The applicant must be registered for GST and have annual supplies of at least S$1 million. It must be an international airline, an MRO whose services qualify for the aerospace guide’s zero-rating, or a manufacturer/principal trader of qualifying aircraft/parts on a substantial scale. Such trading must involve taking title, not merely earning agency commission; qualifying transactions must be at least 75% of annual supplies. For a GST group, at least 75% of group supplies must arise from these qualifying aerospace activities. A below-threshold applicant may write for case-by-case assessment; any change in group membership requires the new group to reassess and reapply.
Calculate annual supplies and maintain compliance
Annual supplies include standard-rated, zero-rated and exempt supplies. Exclude receipts subject to customer accounting, imported services/low-value goods reported under reverse charge, and remote-service/low-value-goods supplies made by an electronic marketplace on behalf of platform suppliers under OVR. Good inventory controls must track own and all client/principal/supplier goods and link imports to later supplies/exports. Good IRAS and Customs compliance includes timely GST/income-tax returns and GST, income, property and withholding-tax payments. ASK self-review or an ACAP participation commitment is required; a divisionally registered business reviews as an entity. Additional conditions such as a guarantee may be imposed.
GST F21 application and ASK certification
Submit GST F21 with latest audited financial statements, an authorised representative’s endorsed declaration of qualifying aerospace business, and a completed certified ASK Section 3 Annual Review/Voluntary Disclosure declaration unless committed to ACAP. Retain the Section 3 working templates for possible IRAS review. Certification is by an in-house/external SCTP Accredited Tax Practitioner (GST) or Accredited Tax Advisor (GST). The guide states an application outcome within a month, but additional information, premises visits or guarantee requests may lengthen processing. AISS approval replaces existing MES status; later withdrawal and return to MES require a new MES application.
ACAP withdrawal, renewal and second PAR
An accepted ACAP participant need not submit certified ASK unless it withdraws or fails to obtain ACAP status. It must then immediately undertake ASK and submit the certified declaration within six months of withdrawal/unsuccessful-status notification. A business with valid ACAP can perform PAR and submit GST F28, or seek renewal with GST F29. If it is not renewing ACAP while remaining under AISS, it must perform a second PAR and file Certified PAR Declaration GST F28A. That second PAR must be performed or certified by an SCTP-accredited GST practitioner/adviser; this clarification was added in January 2026.
GST return matrix by scenario
Own-goods imports and section 33(2)/33A agency imports are reported in Boxes 5 and 9. Qualifying parts imported/removed under D–F are not reported as imports. Subsequent own/agency supplies follow normal rules: standard-rated value and output tax in Boxes 1/6, zero-rated supplies in Box 2. For D, report relevant own/section 33(2) supplies/exports. E/F aircraft-part imports, movements and exports do not require goods-value reporting, but taxable services remain subject to normal reporting and all records must be kept. A later sale of consigned parts by the local supplier or overseas supplier’s section 33(2) agent still follows normal GST rules. Appendix 2 distinguishes the existing MES-style benefits from additional AISS benefits.
| Scenario | Goods scope | Reporting |
|---|---|---|
| A: own business goods | Goods generally | Boxes 5/9; later supplies normal |
| B: section 33(2) principal goods | Goods generally | Boxes 5/9; sales/exports normal |
| C: section 33A return re-export | Goods generally; qualifying parts may choose E | Boxes 5/9; normal re-export reporting unless E chosen |
| D: own/principal localised/local parts from FTZ | Qualifying aircraft parts only | No movement value; report relevant own/33(2) supplies |
| E: third-party consigned parts for taxable work | Qualifying aircraft parts only | No goods-value reporting; retain records |
| F: recipient removes others’ parts from FTZ | Qualifying aircraft parts only | No goods-value reporting; retain records |
Section 33A option for qualifying parts
Appendix 2 allows qualifying aircraft parts otherwise imported for return re-export under section 33A to continue that route, reporting imports and re-exports, or use the permitted paragraph 4.1(e) consignee route with no goods reporting. The latter requires the part to be consigned for the AISS business’s taxable supplies, rather than treating all third-party parts as automatically eligible. Preserve the chosen capacity and supporting agreement so reporting aligns with the actual route.
Customs permits and declaring-agent authorisation
A business registered with Customs as declaring agent and subscribed to TradeNet may declare ME/MC permits itself. Otherwise appoint an authorised freight forwarder/declaring agent through myTax Portal’s Apply for Declaring Agents; DHL Express Singapore, UPS Singapore and Federal Express Singapore also require authorisation when used. At most 20 agents may be authorised at once. The AISS holder remains accountable for their permits and must maintain and control the list. Portal users need Corppass GST Tax Matters preparer/approver authorisation.
TradeNet declaration codes
Declare each direct import or subsequent FTZ release using Message Type IN-Non-Payment and Declaration Type APS – Approved Premise/Scheme. Direct imports use Place of Receipt AISS. Subsequent FTZ removals use AISSLOC and include the previous import-permit number if available. Release from an approved Zero-GST warehouse uses AISS. These receipt codes distinguish movement categories; using the correct AISS scenario remains necessary alongside customs coding.
Continuing status, withdrawal and deregistration
Status continues while eligibility is maintained and may be audited periodically. ACAP holders have stepped-down compliance activity unless significant anomalies appear. Immediately inform the Comptroller when no longer qualifying, such as leaving aerospace business; status terminates and voluntary withdrawal is also possible. On cessation, complete contractual obligations concerning other owners’ parts received for taxable supplies. GST deregistration ends AISS: fulfil such client obligations before deregistration is considered. Own imported assets/stocks can require deemed output tax in the final return when taxable assets/stocks on hand exceed S$10,000. Overseas agency goods follow the separate section 33(2)/33A deregistration rules in the imports guide.
Non-compliance and repayment
The Comptroller can revoke by written notice for lost eligibility, breached approval/scheme requirements or false, misleading or inaccurate eligibility information. Import GST suspended may be repayable if imports fall outside a prescribed scenario or the importer had already ceased being an aerospace business at import. Immediately disclose incorrect use. The guide directs GST enquiries through IRAS Contact Us and customs-operational enquiries to Customs; suspension should not be treated as permanent immunity from assessment.
Appendix 1: inward, storage and outward evidence
For receipts keep goods-received notes showing date/quantity/description, acknowledged delivery orders, import/ME/MC/transshipment permits, air waybills/bills of lading, available commercial/insurance documents and client correspondence. Overseas party identity, goods value and description must be verifiable. Storage records identify each handover/recipient and warehouse location. Outward files include customer purchase orders, issued delivery orders, export/transshipment and shipping documents, available invoices/insurance, and written local-delivery/export instructions. Retain comprehensive internal/external stocktake evidence and reconcile receipt, removal and stocktake discrepancies. Where invoicing, retain local tax invoices, export invoices with export proof and payment evidence.
Appendix 1: agency and consignee records
For section 33(2), retain principal authorisation, separate stocks and all purchase/delivery/permit/shipping/invoice/insurance/instruction/payment records for each principal, keeping its taxable-person-equivalent records. Maintain custody/control at all times. Local sales are normally taxable and exports require proof; local sale/rental of qualifying aircraft parts can be zero-rated only with the aerospace guide’s supporting documents and appropriate zero-rated reporting. For E/F consignees retain goods-received notes, acknowledged deliveries, commercial invoices, client purchase orders and applicable Authorised Release Certificates for new/serviceable parts even though goods values are not reported. All records must be available on IRAS request.
Amendment history
The guide first appeared June 2016. October 2019 added OVR pay-only principals and revised annual supplies; March 2021 updated SCTP’s name. November 2021 removed TNT following its merger into Federal Express effective 1 October 2021. August 2022 updated annual supplies for reverse-charge/OVR remote services and low-value goods. January 2023 changes were editorial, while January 2026 clarified ACAP renewal and second PAR certification. Do not mistake the new cover date for a newly introduced suspension scheme.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗