GST: A Guide on Exports (Eleventh Edition) - IRAS

A GUIDE ON EXPORTS – DIRECT EXPORT
5.2 Local supplier delivers goods out of Singapore and invoices a local customer
Scenario 5.2A
Local supplier (X) delivers the goods out of Singapore
upon the instruction of its local customer (Z) and
invoices Z.
X can zero-rate this supply to Z because X exports the
goods. To substantiate the zero-rating, X is required to
maintain the following export evidence:
Transaction Documents
Singapore
X
Z
Outside
Singapore
Y
(a)
(b)
purchase order from Z or equivalent;
written instructions from Z that the goods
purchased are to be exported to Z’s overseas
customer, Y (this may be included in the purchase
order);
(c) X’s sales invoice to Z;
(d)
X’s delivery note / packing list endorsed by his
freight forwarder / handling agent (FF/HA) with the
following details:
(i)
a statement stating that "goods delivered are
for export";
(ii) name, address and <strong>GST</strong> registration
number (if applicable) of the FF/HA; and
(iii) date of collection of goods
(e)
insurance documents (if applicable) with details of
the shipment;
(f) evidence of payment received from Z.
Transport Documents
(g)
(h)
For exports via sea or air – bill of lading / air
waybill showing details of X’s goods exported and
bearing X’s name as the exporter.
For exports via land – export permit showing Z
as the exporter and the vehicle number.
Note: Scenario 6.2A describes the supply from Z to Y.
For permit declaration, please refer to Q&A 11.10
Keys
Invoicing
Movement
of goods
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