On or about 27 November 2019, the Inland Revenue Authority of Singapore (IRAS) has updated the sixth edition of the GST e-Tax Guide on “On Exports” on 27 November 2019. It replaces the fifth edition published on 1 November 2018.
This e-Tax Guide has the following amendments:
- updated para 8.1’s (Goods hand-carried out of Singapore) Scenario 8.1A to include the digital clearance performed by Singapore Customs for suppliers who have subscribed to the Hand-Carried Exports Scheme (HCES) digital service
- updated para 8.1’s Scenario 8.1B and Appendix 1 to remove the immigration endorsement of carrier’s exit from Singapore from the list of required transport documents in view of the Immigration & Checkpoints Authority (ICA)’s cessation of the issuance of departure immigration endorsements (ie stamps of departure dates on travel documents) with effect from 22 Apr 2019
- amended para 8.1’s Scenario 8.1B to clarify that the export permit should show the supplier as the exporter, and
- other editorial amendments.
For more information, please visit the IRAS website.
Source: IRAS website, 27 November 2019