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Documents to Support Out-of-scope Supplies


Out-of-scope supplies refer to supplies which fall outside the scope of the GST Act, such as third country sales of goods which do not enter Singapore. GST is not chargeable on out-of-scope supplies and they need not be reported in the GST return. GST-registered businesses are required to maintain documents on their sales and purchases. To provide clarity on the type of documents that businesses are required to maintain for their out-of-scope supplies, IRAS has published guidelines for this purpose.

Third Country Sales

Third country sales refer to sales of goods that are delivered from a place outside Singapore to another place outside Singapore. Supporting documents to be maintained:

  • Purchase order indicating the delivery terms, collection details and shipping location.

  • Written instructions to your supplier (where applicable) and from your customer.

  • Transport documents showing that the goods were delivered from one country to another country outside Singapore (E.g. Bill of lading, airway bill, export permit, cargo manifest, mate's receipt, parcel despatch note, courier consignment note).

  • Other transport documents to show the collection of goods (E.g. Third party delivery notes endorsed by the person collecting / receiving the goods, land transport order / documents provided by the third party transport provider if the delivery is by land).

  • Invoice to your customer.

  • Evidence of payment received from your customer.

Sales Made Within Free Trade Zone ("FTZ")

Free Trade Zones are designated areas in Singapore where the payment of duties and taxes (e.g. GST) are suspended when goods arrive in Singapore and are stored in the FTZ. Supporting documents to be maintained:

  • Purchase order indicating the delivery terms, collection details and shipping location.

  • Delivery order endorsed by the person collecting / receiving the goods, where application. The delivery order should state precisely the place of delivery of the goods and must be endorsed by the buyer and the person receiving the goods in the FTZ.

  • Copy of the warehouse receipt note / goods received note, issued and endorsed by warehouse operator in FTZ, where applicable.

  • Permits taken up with Singapore Customs when the goods were moved into the FTZ.

  • Invoice to your customer.

  • Evidence of payment received from your customer.

Sales Made Within Zero GST Warehouse

A Zero GST ("ZG") Warehouse is a designated area approved by Singapore Customs for the storage of overseas goods. If you operate a ZG Warehouse under the ZG Warehouse Scheme, you can import non-dutiable overseas goods into the ZG Warehouse with GST suspended.

When overseas goods are supplied within the ZG Warehouse, it is an out-of-scope supply. Supporting documents to be maintained:

  • Purchase order indicating the delivery terms, collection details and shipping location.

  • Delivery order endorsed by the person collecting / receiving the goods, where applicable. The delivery order should state precisely the place of delivery of the goods and must be endorsed by the buyer and the person receiving the goods in the ZG warehouse.

  • Copy of the warehouse receipt note / goods received note, issued and endorsed by warehouse operator in the ZG warehouse, where applicable.

  • Permits taken up with Singapore Customs when the goods were moved into the ZG warehouse.

  • Invoice to your customer.

  • Evidence of payment received from your customer.

Source: IRAS

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