The Inland Revenue Authority of Singapore (IRAS) updated its GST: Major Exporter Scheme (MES) e-Tax Guide on 3 August 2026. The latest amendment adds a new Appendix F containing contact details for Air Express Companies (AECs) that may declare import permits using an MES business’s scheme status. IRAS’s update log indicates that this was the only substantive amendment made on 3 August 2026.
The change is primarily administrative, but it supports an important compliance control: MES businesses remain responsible for permits declared using their MES status and should be able to investigate and rectify incorrect declarations promptly.
Impact on businesses using the Major Exporter Scheme
No change to the fundamental MES tax treatment
The amendment does not change the basic operation, eligibility criteria or GST reporting treatment of MES. Under the scheme, qualifying GST-registered businesses may import non-dutiable goods with import GST suspended, reducing the cash-flow burden that would otherwise arise from paying import GST upfront and recovering it through subsequent GST returns.
Accordingly, businesses should not interpret the August update as introducing a new GST concession, reporting requirement or qualifying condition.
Greater clarity over dealing with AEC-declared permits
The new appendix provides direct contact information for the relevant AECs where enquiries arise over permits declared using a business’s MES status. The AECs presently listed by IRAS are:
- DHL Express (Singapore) Pte Ltd
- Federal Express (S) Pte Ltd
- United Parcel Service Singapore Pte Ltd.
This complements earlier IRAS guidance clarifying that AECs are automatically appointed as declaring agents for MES businesses.
Reinforces the MES holder’s control responsibilities
Although an AEC or other declaring agent may submit an import declaration, the MES business remains accountable for permits taken up using its scheme status. IRAS therefore expects businesses to maintain controls capable of identifying unauthorised or incorrect usage.
Among the controls highlighted by IRAS are periodic reconciliations of MES permits against the business’s own import records and review of information received from declaring agents, AECs and TradeNet. Where discrepancies are identified, corrective action should be initiated without undue delay.
Practical issues
- Update internal GST procedures. MES operating procedures and compliance manuals should incorporate the new AEC contact information, particularly procedures dealing with permit discrepancies and escalation.
- Review responsibility for permit reconciliations. Finance, logistics and GST teams should clearly identify who reviews MES permits and who follows up with the relevant AEC when exceptions are detected.
- Ensure contact information is current. IRAS specifically encourages MES businesses to ensure that AECs have updated contact and email details so that monthly inward summary reports can be received for review.
- Reconcile external permit data with accounting records. MES permit listings should be compared with supplier invoices, import records and other supporting documentation. Differences should be investigated rather than assumed to be timing or processing issues.
- Preserve a clear audit trail. Evidence of reconciliations, correspondence with AECs, corrected permits and supporting import documentation should be retained. These records are relevant to demonstrating that appropriate controls over MES usage are operating effectively.
- Consider the impact on GST assurance work. GST advisers, internal auditors and personnel performing compliance reviews should verify that the entity’s control framework captures permits submitted by both specifically appointed declaring agents and AECs.
Action points
Businesses currently approved under MES should consider performing a short compliance review to:
- incorporate Appendix F into their internal MES reference materials;
- confirm that responsible personnel know how to contact the relevant AEC where permit issues arise;
- verify that monthly inward summary reports are being received and reviewed;
- reconcile MES permits against accounting and logistics records; and
- document and promptly resolve any incorrect use of the company’s MES status.
Technical observation
The 3 August 2026 revision appears administrative rather than a change in tax policy. Its practical significance lies in strengthening the operational link between MES businesses and AECs, thereby making it easier for businesses to investigate permit issues and discharge their existing responsibility for safeguarding the use of their MES status.
Source: IRAS, 3 August 2026