Import GST Deferment Scheme

What is it?

The Import GST Deferment Scheme (IGDS) is administered by the Inland Revenue Authority of Singapore (IRAS).

This scheme is designed to alleviate the cash flow of taxable traders by deferring the imports’ Goods and Services Tax (GST) payment at the point of import.

Customs Permit Requirements

Registered IGDS traders must apply for the relevant Customs import permits via TradeNet for their IGDS shipments.

Please note the following details when applying for the import permits:

• For import of non-dutiable goods with GST under deferment

  • Message Type = In-Non Payment (INP)
  • Declaration Type = APS (Approved Premises/Schemes)
  • Place of Receipt Code = IGDS

• For import of dutiable goods with duty payable and GST under deferment

  • Message Type = In-Payment (IPT)
  • Declaration Type = DUT (Duty)
  • Place of Receipt Code = IGDS

• For import of dutiable goods with duty exempted and GST under deferment

  • Message Type = In-Non Payment (INP)
  • Declaration Type = GTR (GST relief and/or duty exemption)
  • Place of Receipt Code = relevant exemption codes (for example, TOBSP, EXEMPTD)

Read more about how to apply for import permits for IGDS.