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GST (Local VAT) for Ship Spares in Transit - Singapore


This is to remind you about the implementation of GST guideline for marine industry by Singaporean government published on 11th February 2016, in order for us to minimize related transactions caused by lack of awareness of the above regulation. We appreciate very much if you could review again and prevent from extra document work to refund the VAT.

According to IRAS, Inland Revenue Authority of Singapore, article No.4.6 to 5.1, from the date of 1st April 2019, our office in Singapore is required to charge 7% of VAT for deliveries to domestic ships agents in Singapore, even if the spares are in Transit.

However, the VAT can be exempted in case that the deliveries to ships are proven within seven (7) days after delivery date by a Delivery Note. The Delivery Note should be endorsed by the Captain or Chief Engineer of the managed ship by means of official ships stamp and signature.

Please kindly be noted that the endorsed document should be made available by our sales partners, ship owners, or ship managers.

In case of that the endorsed delivery note is supplied within set period, the final invoice will be issued without the 7% VAT. In case that the endorsed delivery note is not supplied within the set period, the final invoice will be issued including 7% VAT. However, we will credit the VAT amount if the endorsed document is received within 60 days.

Trust the above is satisfactory, however, should you require further clarification, please feel free to contact this office.

Logistics Team
JRC Europe Division
c/o Alphatron Marine BV