The Major Exporter Scheme (MES) is administered by the Inland Revenue Authority of Singapore (IRAS) and is designed to alleviate the cash flow of major exporters who have significant imports. Once approved as a MES person, GST will be suspended when you import non-dutiable goods into Singapore. With effect from 1 July 2006, you can also enjoy GST suspension on the goods removed from a Zero GST warehouse.
Please click here ( DOC 34kb ) for an overview of how the MES works.
For more information on the MES, please refer to IRAS' website here.
For more information on the Zero GST Warehouse Scheme, please click here.
Frequently Asked Questions
For FAQs on Major Exporter Scheme matters, click here.
For Circulars on customs matters, click here.
For e-learning to the ‘Guide to Customs Procedures’, click here.