On 20 January 2021, the Inland Revenue Authority of Singapore (IRAS) published an updated e-Tax Guide concerning GST on imports. The purpose of the guide is to provide details on GST matters relating to the importation of goods, including GST reporting requirements and various import related schemes. This includes guidance on: Supply of imported goods to local customers; Claiming import GST; Correcting errors made on importation of goods; Importing goods on behalf of an overseas person; Re-importing goods belonging to local persons or GST-registered overseas persons; and GST suspended at the point of importation. The latest update primarily concerns section...