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

A GUIDE ON EXPORT – INDIRECT EXPORT
6.2 Local buyer instructs local supplier to deliver goods out of Singapore. Local
buyer invoices its overseas customers.
Scenario 6.2A
Local buyer (Z) instructs its local supplier (X) to deliver
goods to its overseas customer (Y). X arranges for the
export of goods and invoices Z for the goods. Z in turn
invoices Y.
For Z to zero-rate its supply to Y under this indirect
export arrangement (because Z does not have custody
of the goods nor control over the export arrangement),
Z is required to maintain the following export evidence:
Transaction Documents
(a) purchase order from Z to X;
Singapore
Z
X
Outside
Singapore
Y
(b)
written instructions from Z to X that the goods
purchased are to be exported to Y (this may be
included in the purchase order);
(c) X’s sale invoice to Z;
(d) Z’s sale invoice to Y;
(e) evidence of payment received from Y.
Transport Documents
(f)
(g)
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: For permit declaration, please refer to Q&A
11.10.
Keys
Invoicing
Movement
of goods
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