On or about 27 November 2019, the Inland Revenue Authority of Singapore (IRAS) has updated the third edition of the GST e-Tax Guide on “Hand-Carried Exports Scheme (HCES)”. It replaces the second edition published on 1 November 2018.
This e-Tax Guide has the following amendments:
- inserted para 3.2 and 3.3 (Overview of HCES) on the implementation of the HCES digital service
- amended para 3.4, 4.2.3, 4.4.1, 4.5.2 and 5 to highlight the changes to the HCES process, operational procedures and documents to maintain, following the implementation of the HCES digital service
- updated para 7.5 (Exemption of HCES) to highlight that notwithstanding the exemption, the carrier may still be required to present the goods for inspection due to other security checks imposed by the airport
- deleted the GST F17 “Application form for Exemption from Hand-Carried Exports Scheme” form in original Appendix 1. Applicants may download the e-form from the IRAS website
- updated item (c) of Appendix 1 (i.e. Appendix 2 in the previous edition) to remove the documentation requirement of exit immigration endorsement, and
- other editorial changes.
For more information, please visit the IRAS website.
Source: IRAS website, 27 November 2019