Regulation 45A
Approved Third Party Logistics Company Scheme
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
A taxable person who is eligible under paragraph (4) may make an application to the Comptroller for goods outside Singapore which —
enter Singapore under customs control; and
are removed from customs control into the customs territory by the taxable person (and accordingly imported by the taxable person) in the course or furtherance of any business carried on by the taxable person,not being goods which are subject to a duty (whether customs duty or excise duty or both), to do any of the following:
remove those goods without payment of the tax chargeable on the importation;
remove those goods and supply them to a specified person, without payment of the tax chargeable on the importation and on the supply.
Subregulation 2
The reference in paragraph (1) to goods that are imported by the taxable person in the course or furtherance of any business carried on by the taxable person includes goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies (other than supplies referred to in section 22 of the Act) using or in relation to those goods, if the conditions mentioned in regulation 42A(1)(a), (b) and (c) are satisfied, with —
the reference to the owner in that regulation read as a reference to the person who consigned the goods to the taxable person; and
the reference to the importer in that regulation read as a reference to the taxable person.
Subregulation 3
Every application under paragraph (1) must —
be made on such form as the Comptroller may determine; and
give a full and true account of the particulars or information for which the provision is made in the form.
Subregulation 4
A taxable person is eligible to make an application under paragraph (1) if the taxable person satisfies the Comptroller that —
the amount or proportion of goods exported by the taxable person and the value of supplies of international services made by the taxable person within the meaning of section 21(3) of the Act satisfy such requirements as the Comptroller may determine;
the taxable person’s business is substantially with a specified person;
the taxable person’s accounting and internal control systems are able to meet such accounting standards as the Comptroller may require; and
the taxable person is able to comply with such other conditions as the Comptroller may impose for the protection of the revenue.
Subregulation 5
A taxable person must not provide the Comptroller with any false, misleading or inaccurate declaration or information in the taxable person’s application under paragraph (1).
Subregulation 6
The Comptroller may, on an application made under paragraph (1), approve the application on such conditions or requirements as the Comptroller may, in the Comptroller’s discretion, impose.
Subregulation 7
The applicant must comply with all conditions and requirements imposed by the Comptroller under paragraph (6).
Subregulation 8
The Comptroller may, in granting approval under paragraph (6), require the applicant to furnish security in such form and amount and to make arrangements for the payment of tax as the Comptroller may determine.
Subregulation 9
Subject to paragraph (16), an approval granted under paragraph (6) has effect for a period of 3 years beginning on the date on which the approval is to take effect and the Comptroller may, in the Comptroller’s discretion, vary the period to which the approval relates.
Subregulation 10
A taxable person to whom approval has been granted under this regulation must not use the approval, and must take all steps to ensure that no other person uses the approval (whether on behalf of the taxable person or otherwise), except for the purposes for which the approval was granted.
Subregulation 11
A taxable person to whom approval has been granted under this regulation must immediately notify the Comptroller of any change in particulars furnished, the security given, or the arrangements for the payment of tax.
Subregulation 12
Unless the Comptroller otherwise allows or directs, even though no tax is payable —
a taxable person to whom approval has been granted under this regulation in relation to paragraph (1)(c) or (d) must account for the tax chargeable on the taxable person’s importation of goods; and
a taxable person to whom approval has been granted under this regulation in relation to paragraph (1)(d) must account for the tax chargeable on the taxable person’s supply of the goods to the specified person.
Subregulation 13
Unless the Comptroller otherwise allows or directs, a specified person who receives goods under paragraph (1)(d) must account for tax as if the specified person had himself, herself or itself imported the goods in the course or furtherance of the specified person’s business, together with the tax chargeable on the supply of those goods by the specified person to some other person.
Subregulation 14
For the purposes of paragraphs (12)(b) and (13), the supply of goods under paragraph (1)(d) is treated as taking place at the earliest of the following times:
whenever a payment in respect of the supply is made;
whenever the goods are made available to or received by the specified person;
whenever the specified person receives an invoice relating to the supply.
Subregulation 15
For the purposes of this regulation, the enforcement of any obligation to account for tax applies to any person who is required under paragraph (12) or (13) to account for tax.
Subregulation 16
The Comptroller may, at any time, by written notice, vary or revoke any approval granted under this regulation if the Comptroller is satisfied that the taxable person —
has failed to comply with any condition or requirement imposed by the Comptroller under paragraph (6) or (8);
has at any time ceased to satisfy any of the requirements for eligibility under paragraph (4); or
has provided any false, misleading or inaccurate declaration or information in the taxable person’s application under paragraph (3).
Subregulation 17
Unless the Comptroller otherwise allows, where the taxable person approved by the Comptroller fails to comply with any condition or requirement imposed by the Comptroller under paragraph (6) or (8), the taxable person must —
pay to the Comptroller without demand the amount of tax chargeable on the importation or the supply (as the case may be) to which the failure to comply relates; and
include the amount of tax mentioned in sub‑paragraph (a) as output tax in the taxable person’s return.
Subregulation 18
In this regulation, “specified person” means —
a taxable person approved under this regulation or regulation 45;
a taxable person approved under regulation 45C; or
an approved contract manufacturer as defined in regulation 46.