What AMCS simplifies in the January 2026 seventh edition
The twenty-three-page guide permits approved shipping/marine customers to purchase/rent qualifying ship goods at zero GST with simplified supplier evidence, and obtain ship-component repair/maintenance without proving reinstallation/return as spares. It does not zero-rate every purchase by a shipping company. Requirements marked as legally effective include 4.2/4.3/4.5,6.3–6.5/6.7 and Appendix 2.
All six eligibility requirements
Be GST registered; qualifying ship owner/manager with annual supplies at least S$1 million and≥95 percent related ship-owning/managing supplies (GST-group test uses group annual supplies); maintain good inventory/accounting; good IRAS andCustoms compliance; complete certified ASK or commit ACAP; and meet additional Comptroller conditions such as guarantees. Eligibility remains an ongoing approval condition, not a one-time entry check.
Annual-supplies denominator exclusions
Add standard-rated, zero-rated and exempt supplies, but exclude reported customer-accounting relevant goods received, reverse-charge imported services/low-value goods, and overseas-vendor-regime marketplace remote services/LVG supplied on behalf of platform suppliers. Track goods’ movements, purchases, later supplies/exports in current books and keep evidence readily available. Good tax compliance covers returns and GST/income/property/withholding payments.
Specified-purpose condition 1: goods and ship restrictions
Goods must be stores/fuel, installed equipment or used in maintenance/operation of wholly internationally bound commercial ships. Exclude pleasure/recreational ships even international, MPA harbour/pleasure craft and PUB-permitted vessels. Cargo transported to another destination, crew’s personal goods and goods installed on ships under construction are excluded. Oil rigs are within the stated ship definition subject to exclusions. A failed AMCS test can still be examined under ordinary marine zero-rating with full evidence, not automatically accepted.
Condition 2: the buyer’s own qualifying business
Ship owner purchases for ships it owns or charters; ship manager for ships it is appointed to manage. Buying on behalf of an unrelated/related owner without that relationship is not allowed. Notify GST suppliers of status, supply approval letter and maintain current scheme eligibility;IRAS publishes approved-customer names for supplier verification.
Customer and supplier evidence duties
Customer supplies PO/written instruction with ship type/name, specified-purpose confirmation and AMCS zero-rating qualification annotation; supplier retains this and approval letter, checks public status, issues invoice/DN annotated as zero-rated under AMCS and keeps payment proof. Customer obtains those invoices/DN s, shipMaster/ChiefEngineer endorsement, immediately tells suppliers of revocation and keeps separate AMCS purchases reconciled to accounts/Box 5. Physical or legally compliant digital endorsement is accepted.
Ninety days for endorsement, sixty for other documents
From supplier DN date obtainMaster/ChiefEngineer endorsement within 90 days. Missing this or another required purchase document means customer accounts original-supply-period standard value/output inBoxes 1/6, with concurrentBoxes 5/7 input only if normal conditions. An AMC manager also has 90 days from supplier DN for its own DN endorsement on onward sale to owner. OtherAppendix 2 documents retain 60-day rule; missing onward-supply evidence requires standard-rating. Do not extend every document to 90 days.
Appendix 2: direct on-board deliveries
For onward zero-rating of direct delivery on board inSingapore, keep customer PO specifying ship type/name and ship itself as delivery place, invoice, payment proof, and receipt-date DN endorsedMaster/ChiefEngineer confirming use/installation. Bunker fuel specifically needs endorsed bunker DN. Physical/digital signatures follow the same rule. This annex has legal force and supports the actual onward supply, distinct from simplified AMCS purchasing evidence.
Change of use or intention and ordinary reporting
Initially customer reports zero-rated purchases inBox 5 with noBox 7 tax; supplierBox 2 zero-rated sales. Upon actual or intended non-specified use, customer reports value/outputBoxes 1/6 in that change period and may claimBoxes 5/7 under normal conditions. This differs from missing 90-day endorsement, which refers back to original supply period. Ordinary later resale remains a separate taxable transaction.
GSTF25 application and all four supporting categories
Provide latest audited accounts, ISMDocument ofCompliance, vessel list and certified ASK annual-review/error-disclosure declaration. Owner list covers owned/chartered ships; manager adds owner names, with vessel name/build year/flag/class/type and proof of title/charter/management if asked. Lacking a management contract, other commercial evidence may be considered case-by-case. Keep updated lists without automatically resubmitting every change. ASK working templates remain available; certification requires SCTP GST-accredited in-house/external professional.
ACAP alternatives and the 2026 renewal clarification
Successfully joining ACAP removes certified ASK unless withdrawal/failure; then complete certified ASK within six months of withdrawal/unsuccessful notification. Valid ACAP participants use PARDeclarationF28 or renewalF29; if not renewing ACAP while AMCS, perform second PAR and certifiedF28 A through GST-accredited reviewer. Application outcome is within one month only with complete form/evidence including additional requested information.
Continuing status, cessation and withdrawal
AMCS lasts while conditions continue; review regularly and periodic audits remain possible. ACAP steps compliance activity down unless significant declaration anomalies. Immediately notify loss of qualifying activity; status terminates, or voluntarily withdraw. On cessation date account previously purchased goods not yet used for specified purpose inBoxes 1/6, with concurrent eligibleBoxes 5/7. Also immediately tell suppliers; do not keep purchasing as approved.
GST deregistration has a further deemed-asset step
In finalF8 account unused AMCS goods as standard supply/output and concurrently eligible input; afterward apply deemed-output rule if taxable assets on hand exceed S$10,000, including previously input-claimed stock/non-residential property and AMCS goods. The example cancellation 1 July 2024 has stock 500,000, property 1 million and AMCS goods 8,000: total S$1,508,000 subject to deemed output. The S$8,000 alone does not make the whole business fall below threshold.
Misuse differs from a compliant later change
Written revocation can follow lost eligibility, false information or breached conditions. Misuse recovers outputBox 6 without corresponding input credit. Examples: owner buys for companyY and seeks reimbursement with/without markup; manager buys forownerZ without managing its ship; manager ceases principal activityFeb 2024 without notification and keeps scheme purchases. Do not apply the legitimate-change concurrent-input treatment to these misuse cases.
All fiveAppendix 1 scenarios and both delivery patterns
Each scenario shows direct-to-ship or delivery-to-buyer alongside invoice flow. Own international commercial ship qualifies; own pleasure craft does not; related company’s ship not owned by buyer does not; appointed manager’s managed international commercial ship qualifies; non-managed ship does not. Direct physical delivery alone does not cure the wrong ship/ownership/management relationship. The manager illustration also shows onward invoicing to owner, subject to its separate evidence.
Appendix 3 example 1: intended office resale then actual sale
January 2024 S$100 cleaning goods areBox 5 purchase and supplierBox 2 zero-rated inMarchquarter. April intention to sell S$80 to related company triggersJunequarterBoxes 1=80/6=7.20 and eligible 5=80/7=7.20. May actual no-markup sale independently reports 1=80/6=7.20. Two events must be recorded, not merged into one adjustment; initial goods were genuinely intended for qualifying use.
Appendix 3 example 2: own-office use without resale
SameJanuary S$100 purchase. April intention to use S$80 in own office triggersJunequarterBoxes 1/6 value 80/output 7.20 and eligibleBoxes 5/7 value 80/input 7.20. There is no subsequent sale row. Both tables use 9 percent and normal-input conditions, with quarterlyJanuary–March/April–June periods; the example’s adjustment time is formation of intention, not necessarily physical consumption.
Version changes and documents to retain
2019/2022 clarified annual supplies and customer/reverse-charge/OVR exclusions;2021 updated SCTP name;2022 recognised compliant digital DN s;2023/2024 changed examples to 8/9 percent;2026 clarified ACAP non-renewal. Retain original documents or compliant electronic records under GST record-keeping requirements without separate permission. Keep approval,status,PO,invoice,delivery/end-use evidence and reconciliations together; GSTDivision contact is through IRAS Contact Us.
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 ↗