Latest Updates

• Updated paragraph 8.2 to cover all sales to tourists.

• Updated the following sections to highlight changes to the HCES process and operational procedures following the cessation of physical endorsement of HCES permits:

• Added Q17 on how to set up NTP account to the list of Frequently Asked Questions.
• Inserted footnote 6 to refer to Customs Notice on Cessation of physical endorsement.
• Updated Appendix 1 to be specific that the list of documents to be maintained by HCES exempted suppliers are for hand-carried exports via Singapore Changi Airport.

• Edited paragraph 14.2 on the evidence to be maintained for deposits collected for the bidding of COE.

• Revised GST treatment of motor car expenses
• Removed example on COVID-19 related medical expenses following changes to the COVID-19 measures

• Updated paragraph 3.6.3 to remove example 9 in previous edition and be clear that value and GST charged on workmanship fee to be reported as standard-rated supplies and output tax in GST return.
  

• Updated paragraph 4.1.1 and insert footnote 4 to highlight changes following the cessation of physical endorsement of HCES permits.

Advisory on Communicating Reasons for Price/Fee Increases to Consumers