Major Exporter Scheme (MES)
The Major Exporter Scheme (MES) is a Goods and Services Tax (GST) scheme administered by the Inland Revenue Authority of Singapore (IRAS) that allows approved businesses to import goods with GST suspended — that is, without paying import GST upfront to Singapore Customs.
MES is designed for businesses whose imports and exports (zero-rated supplies) are substantial, where paying and then reclaiming import GST would create a significant cash-flow burden. Approval depends on meeting IRAS's eligibility and compliance criteria, and MES status is applied at the point of import through the customs permit.
Without MES, an importer pays 9% GST at the border on every consignment and waits to reclaim it — a permanent drag on working capital for a business that imports heavily to re-export. MES removes that upfront cost entirely by suspending the GST, which is why it matters so much to Singapore's trading and distribution businesses.
Who qualifies for MES?
Businesses that meet IRAS's criteria — typically with substantial imports and zero-rated (export) supplies, and a good compliance record.
Does MES remove GST?
It suspends import GST at the point of importation, avoiding the pay-then-reclaim cash-flow cycle.