Approved Third Party Logistics (3PL) Company Scheme

Approved Third Party Logistics (3PL) Company Scheme

Grant Agency: IRAS

Commonly known as 3PL

Official Site: https://www.iras.gov.sg/irashome/Schemes/GST/Approved-Third-Party-Logistics–3PL–Company-Scheme/


Grant Description

Aim(s): 

Increase the competitiveness of logistics companies that provide logistics management services to overseas clients who use Singapore as a logistics hub

Benefits of applying for the scheme: 
  • No GST charges when you are importing goods
  • No GST charges when you remove important gods
  • No GST charges when you remove and supply imported goods locally to person

Qualifying Criteria


Application Guide

Step 1
Scheme Application
Step 2
Participate in ACAP or self-review using the Assisted Self-Help Kit
  • ACAP

Participation in Assisted Compliance Assurance Programme (ACAP) is compulsory.

  • ASK

Download and fill in ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors. This form has to be verified by an accredited tax professional.

Step 3
Submit the forms
These are the things to take note of when reporting GST return:
  • Importing goods
    • There should be declaration of goods’ import value at the given form
    • There should be proof of supporting documents  and valid ME permits
  • Zero GST (ZG) Warehouses
    • There should be declaration of import despite suspension of GST
    • There should be declaration of the value of goods that is moved out from the ZGs
    • There should be proof of supporting documents and valid ME/ MC or permit
  • Importing goods locally to companies under the scheme
    • There will be no GST charge however you are still supposed to document these goods in the GST returns form as appropriate.
    • The recipients of the goods need to declare their purchases of the goods in their GST returns

End Date of Grant

Tentatively none.