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In situations where there has been overpayment or erroneous payment of duties, taxes fees, composition fines or other charges, a claim for refund can be made in writing within one year. A claim for GST overpayment or erroneous payment can be made in writing within a 6-year period. The refund will be made by Customs if the claim is proven to the satisfaction of Customs that the money is overpaid or erroneously paid.
The claim can only be made by either the declaring agent or importer of the refund permit through e-filing. The criteria for refund eligibility, aside from the refund time frame, are as follows:
- Refund permit and replacement permit (if any) must not be cancelled or refunded.
- Payment has been made.
- Permit has not been previously rejected under manual processing.
All applicants will be notified of the outcome of their e-filed applications through their email or fax registered with Customs.
There are three possible outcomes:
- IRAS claim: See "Scenarios for IRAS claim".
- Approval: All successful refunds will be credited directly into the Inter-Bank GIRO account that the payers have maintained with Customs.
- Re-submission of e-filed application or manual submission of supporting documents: The applicant will receive a reply letter informing them to resubmit the supporting documents such as refund permit, replacement permit, invoice, packing list, bill of lading/airway bill and any other documents required by Customs to verify the claim.
For payment permits with the permit conditions "GF" & "TX", (i.e. the GST payable was deducted directly from the taxable importer's bank account registered with Customs via Inter-Bank GIRO), importers are advised to claim the GST paid on GST as input tax from the Inland Revenue Authority of Singapore (IRAS) during the company's accounting period. Importers can apply for refund of GST paid on such permits from Customs only if the reason for refund is wrong importer's name.
If a GST payment permit was erroneously declared for an import by a MES trader and utilised for cargo clearance, Customs will not process the refund of GST. The ME importer should instead claim the GST paid as input tax from Inland Revenue Authority of Singapore (IRAS) during the relevant accounting period. The GST payment permit may be produced as proof of payment for the input tax claim. |
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