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Freight Forwarders/Declaring Agents
Transacting with Customs for the First Time
Valuation, Duties & GST
Customs Schemes & Licences
Import, Export & Transshipment Procedures
Clearance of Goods
Voluntary Disclosure Programme
Directories of Service Providers
Temporary Import Scheme
Mobile Services
Certificates of Origin / Rules of Origin
Permits and Documentation
Advance Export Declaration (AED)
Declaring Agent Governance Framework
Secure Trade Partnership (STP)
Travel Advisory
Customs Clearance Procedure
Duty-free Concession and GST Relief
GST Exemption for Investment Precious Metals
Controlled and Prohibited Goods
Tourist Refund Scheme
Three-quarter Tank Rule
Crew Members
Transferring of Residence to Singapore (PRs and Returning Singaporeans and Foreigners)
Customs Guide for Travellers
Customs Offences

Traders  & Businesses Masthead

Major Exporter Scheme

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.

Customs Circular

For Circulars on customs matters, click here.

E-Learning Courseware

For e-learning to the ‘Guide to Customs Procedures’, click here.

Last reviewed on 15 April 2014
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