Approved Marine Customer Scheme (AMCS)

Under the scheme, the Approved Marine Customer (AMC) will enjoy zero-rating on the following:

1. Purchases or rental of goods procured by the AMC in the course of its business provided that
   1. The goods are for:
      1. Use as stores or fuel on;
      2. Installation on; or
      3. Use in the maintenance or operation of
      
      

      an internationally bound commercial ship.

   2. The goods are procured by the AMC (whether by purchase or rental) in the course of its business.

      
      Ship owner: For ship owners, zero-rating applies to goods purchased or rented for use or installation on internationally bound commercial ships it owns or charters.

      Ship Manager: For ship managers, zero-rating applies to goods purchased or rented for use or installation on internationally bound commercial ships for which it is appointed as ship manager.

2. Repair or maintenance services of ship parts or components without having to prove that the parts or components are reinstalled or returned onto the ship as a spare.

For details on the conditions of eligibility, please refer to the e-Tax Guide, GST: Approved Marine Customer Scheme (AMCS) (PDF, 982KB).

To apply, submit the fully completed and signed application form, GST F25: Application for Approved Marine Customer Scheme (XLS, 58KB) with the necessary supporting documents to the Comptroller of GST.

Self-Review or ACAP

In addition, you must either:

1. Perform a self-review using the Assisted Self-Help Kit (ASK) and submit the certified ASK declaration form.

   Download the ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors (ZIP, 67KB) (i.e. Section 3 of ASK).

   The ASK declaration form has to be certified by either your own in-house or external tax professional who is accredited as an Accredited Tax Practitioner (GST) or Accredited Tax Advisor (GST) with the Singapore Chartered Tax Professionals Limited ("SCTP").

   For more information on accreditation, please visit https://www.sctp.org.sg.

2. Commit/Have committed to participate in the Assisted Compliance Assurance Programme (ACAP).

   For successful ACAP applicants, you do not need to submit the ASK declaration form pending the result of ACAP review and submission of ACAP Report.

When you supply (whether by way of sale or rental) goods to an AMC, you will need to:

1. Verify and confirm that your customer is an AMC at the time you make the supply.

   The particulars of businesses approved under the AMCS and their date of approval are published below.

2. Obtain from the AMC the required documents to zero-rate your supply to the AMC.

   The required documents are listed in paragraph 6.4 of the e-Tax Guide, GST: Approved Marine Customer Scheme (AMCS) (PDF, 982KB).