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  • Writer's pictureChoon Ng

Changes to supporting documents for export of goods via courier

Over the past decade, leapfrogging advancements in technology have significantly accelerated the development and delivery of goods, expanded payment options, and popularized contactless receipts.


However, these advancements have also highlighted practical challenges, especially in tax administration's ability to keep pace with technological progress, resulting in gaps in regulatory practices.


For instance, parcel dispatch notes traditionally required manual completion by the sender and endorsement by the courier company. With the advent of electronic shipment applications and digital signatures upon goods pickup, these notes have become obsolete, replaced by proof of delivery and automated shipment stickers.


In response to these evolving business practices, the IRAS has finally updated its e-Tax guide (Guide on Exports, 11th Edition) to incorporate these long-awaited changes for courier shipments, facilitating zero-rating of eligible goods:


  1. Proof of delivery is now mandatory.

  2. A shipment label is now a valid transport document.

  3. Endoresements are no longer required for parcel despatch notes.



We provide an extract from the e-tax guide in relation to these changes:


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