Approved Marine Customer Scheme (AMCS)

With this scheme, a GST-registered business will be entitled to a zero-rating on rental/purchases of commodities & maintenance/repair services in relation to ship parts/components based on certain qualifying criteria. The AMCS scheme aims at easing compliance for both ship managers as well as ship owners who are procuring commodities for either installation purposes or for use with respect to commercial ships which are internationally bound.

What are the Various Benefits of This Scheme?

According to this scheme, an AMC will qualify for a zero-rating in the following circumstances:

  • Rental or purchases of commodities bought by an AMC within its business purview provided:
    • Goods are purchased or rented out for:
      • Usage as fuel on or stores.
      • For installation purposes or
      • Using either in the operation or maintenance of a commercial ship which is internationally bound.
    • The commodities are brought by an AMC (either by rental or purchase) within its business course.
      • For a ship manager, a zero-rating will be applicable on commodities that are rented or purchased for usage/installation on a commercial ship (internationally bound) in relation to which it is chosen as a ship manager.
      • For a ship owner, a zero-rating will be applicable on goods purchased/rented for either usage or for installation needs with respect to commercial ships (internationally bound) it charters or owns.
  • Maintenance or repair services with respect to ship components or parts without the need of proving that the components or parts are returned or reinstalled onto the concerned ship like a spare.

What You Should Do Before Supplying Commodities to an AMC

  • Check & confirm if your client is an AMC at the point of initiating the supply.
  • You need to get the necessary documents from the AMC so that the supply you render to the AMC is zero-rated.

AMCS Application Procedure

In order to apply for this scheme, you need to submit to the GST Comptroller the signed and completed application form (GST F25: Application for AMCS) along with other supporting documents.

ACAP or self-review

In addition to submitting your application form and other documents, you must perform either of the steps mentioned below:

  • You need to do a self-review via ASK (Assisted Self-Help Kit) & submit an ASK declaration form which is certified. Also, the ASK declaration form you’re going to submit should have a certification from your in-house/external tax advisor who is accredited with SIATP (Singapore Institute of Accredited Tax Professionals) as an Accredited Tax Advisor (GST)/Accredited Tax Practitioner (GST).
  • Pledge or intend to take part in the ACAP (Assisted Compliance Assurance Programme).

When you’re a successful ACAP applicant, you don’t have to make the ASK declaration form submission when the ACAP review results & ACAP report submission are pending.

Which are the Businesses That are Approved Under This Scheme?

Name of the approved business Approval date Status Entity Id
AF Ship Management Pte. Ltd. 1 November 2012 Discontinued – Valid till 31 January 2018 201117307Z

Apart from the Approved Marine Customer Service, IRAS offers another scheme which is called the Approved Marine Fuel Trader (MFT) Scheme. With the MFT Scheme, as a GST-registered business, you don’t have to pay GST for buying approved marine fuel oil from a local GST-registered supplier.

Other Schemes Available


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