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Approved Third-Party Logistics (3PL) Company Scheme Singapore – GST Relief for Logistics and Supply Chain Businesses

Businesses operating in the logistics and supply chain industry often handle goods belonging to overseas customers, involving complex import, storage and export arrangements. These transactions may create significant GST compliance and cash flow challenges.

To support Singapore’s logistics and trading ecosystem, the Inland Revenue Authority of Singapore (“IRAS”) introduced the Approved Third-Party Logistics (“3PL”) Company Scheme. Under the scheme, approved logistics companies may enjoy GST relief on qualifying logistics services supplied to overseas persons in relation to goods stored in Singapore.

What is the Approved Third-Party Logistics (3PL) Company Scheme?

The Approved Third-Party Logistics (“3PL”) Company Scheme is a GST scheme administered by Inland Revenue Authority of Singapore to support qualifying logistics service providers operating in Singapore.

Under normal GST rules:

  • logistics services supplied in Singapore may attract GST; and 
  • movements of goods involving overseas principals may create GST implications. 

Under the 3PL Scheme:

  • approved logistics companies may zero-rate qualifying services supplied to overseas persons in relation to goods stored in Singapore under prescribed conditions. 

Benefits of the 3PL Scheme

Key benefits of the 3PL Scheme include:

Improved Cash Flow

The scheme helps alleviate GST cash flow costs for overseas principals and logistics operators.

Reduced GST Administrative Burden

The 3PL Scheme simplifies GST treatment for qualifying logistics arrangements involving overseas principals.

Need Assistance with the 3PL Scheme? How Jed Tax Consulting can help.

If your business provides logistics or warehousing services involving overseas customers and international supply chains, the Approved Third-Party Logistics Scheme may provide significant GST and operational benefits.

At Jed Tax Consulting, we assist businesses with:

  • 3PL scheme applications; 
  • 3PL scheme renewal support; 
  • GST reviews for logistics and warehousing arrangements; 
  • import/export GST advisory; 
  • GST compliance reviews; and
  • ASK and ACAP support.

Contact Jed Tax Consulting today to discuss:

  • 3PL scheme eligibility; 
  • GST treatment of logistics transactions; 
  • import/export GST compliance; or 
  • GST risk reviews for supply chain operations.