| ACES 3F PTE LTD TERMS AND CONDITIONS OF GST ZERO-RATING SUPPLIES In order for your purchases to qualify for GST zero-rating, you must submit the following documents in accordance with IRAS regulations before we can process your request. 1. Supplies of goods to ships (i) Purchase order (PO) mentioning that goods purchased are to be used as stores, bunker fuel or merchandise for sale by retail on board the departing ship. The PO should indicate the name of the ship, date of departure and next destination from Singapore; (ii) Written instructions from to collect and deliver the goods to the named destination (this may be included in the PO); (iii) Delivery note (DN) endorsed by your customer that the goods delivered to the named destination are used as stores on a voyage to or from a destination outside Singapore. In addition, the date of receipt of goods and the place of next destination of the ship must also be indicated on the DN or Delivery note (DN) endorsed by the Master/Chief Engineer of the ship that the goods delivered are used as stores on a voyage to or from a destination outside Singapore. In addition, the date of receipt of goods and the place of next destination of the ship must also be indicated on the DN. (Within 60 Days) https://www.iras.gov.sg/docs/default-source/e-tax/gst-guide-for-the-marine-industry-third-edn.pdf?sfvrsn=43d9b8ca_16 2. Exporting of goods (i) Purchase order (PO) mentioning that goods are to be exported of of Singapore and written instruction of their appointed freight forwarder or handling agent. (ii) Delivery note/ packing list endorsed by freight forwarder or handling agent stating “Goods delivered are for export only”, also Name of forwarder/agent, address and GST registration number (if applicable). (iii) Bill of Lading / Air Waybill / Consignment Note/Customs Export Permit / Declaration/ Subsidiary Export Certificate. https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/charging-gst-(output-tax)/when-to-charge-0-gst-(zero-rate)/exporting-of-goods Revision 11 May 2026 Upon placing an order to us, you agree to indemnify Aces and hold them harmless against all costs, losses, damages, penalties, or interest imposed by IRAS should the 0% GST rating be disallowed due to your failure to provide the required documents or if the export does not take place. |