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Organization : Inland Revenue Authority of Singapore
Scheme Name : Major Exporter Scheme MES
Country : Singapore
Website :
Details Here :–MES-/

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IRAS Major Exporter Scheme

Under MES, GST on non-dutiable goods is suspended at the point of import and also when the goods are removed from Zero GST warehouses.

Related : IRAS Tourist Refund Scheme Singapore :


** Major Exporter Scheme (MES) is designed to ease the cash flow of businesses that import and export goods substantially.

** Under normal rules, the businesses have to pay GST upfront on imports and subsequently obtain a refund from IRAS after submission of their GST returns.

** This can create cash flow problems for businesses that export goods substantially as no GST is collected from the zero-rated supplies to set-off their initial cash outflow on imports.

** Businesses granted the MES are able to import non-dutiable goods with GST suspended. Effective from 1 Jul 2006, such businesses also enjoy GST suspension on goods removed from a Zero GST warehouse.

Using MES

MES is granted when you import goods by the following scenarios :
** Import your own goods in the course or furtherance of your business;
** Import goods belonging to your overseas principal for sale in Singapore or re-export on behalf of the overseas principal, in the course or furtherance of the business (i.e. you are acting as a Section 33(2) agent);

** Import goods belonging to your overseas principal which will later be re-exported (e.g. back to your overseas principal) if the requirements for section 33A agent in the GST: Guide on Imports (382KB) are satisfied; or

** (From 1 Jan 2015) Re-import goods which you previously sent abroad for value-added activities, belonging to your local customer or GST-registered overseas customer if the requirements under section 33B explained in “GST: Claiming of GST on re-import of value-added goods” (384KB) are satisfied.

For (2) and (3) above, you must ensure that :
** Your overseas principal is not registered for GST;
** You keep separate records for goods belonging to your overseas principal;
** You have control over the custody and possession of the goods owned by your overseas principals at all times; and

** You treat any subsequent supply of goods as being made by you
a. When you sell the goods locally, you should standard-rate the supply; and
b. When you export the goods and maintain the required export evidence, you may zero-rate the supply.

Qualifying Conditions

In order to qualify for MES, you have to fulfill the conditions below :
** Your business must be GST-registered
** Your business must be active and financially solvent
** You have been importing or will be importing goods for your business purpose

** Your zero rated supplies must account for more than 50% of the total supplies, or the value of your zero-rated supplies is more than S$10 million for the past 12 months
** You maintain good internal controls and proper accounting records

** You maintain good compliance records with IRAS such as :
i. Filing GST and income tax returns on time
ii. Paying GST, income tax, property tax and withholding tax on time
** You maintain good compliance record with Singapore Customs
** You comply with other conditions that Comptroller of GST may impose from time to time

Applying for MES

To apply :
1. Submit a fully completed and signed Application Form GST F10 – Application for Major Exporter Scheme (160KB); and

2. Either,
** Perform a self-review* using the Assisted Self-Help Kit (ASK) and submit the certified ASK declaration form “ASK – Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors” (Section 3 of ASK); or

** Commit/ Have committed to participate in the Assisted Compliance Assurance Programme (ACAP); or
** Perform a Post ACAP Review (PAR) and submit the “PAR Declaration” form (GST F28) for business with a valid ACAP status.

*For new companies or business with a change in business activity, you will have to undertake to complete the ASK review and provide the certified ASK within 1 year from the approval of the scheme.

Validity of MES

Once your application is approved, you will receive a notification on the effective date of approval of your MES and validity period which is usually 3 years. Your MES will be revoked any time if you fail to satisfy any of the MES qualifying conditions.

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