Recover the relevant import permit before relying on a freight bill to support an import-GST input-tax claim. IRAS states that import purchases must be supported by import permits showing the claimant as importer. Also obtain the documents showing that import GST was paid.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Identify what each charge represents

Keep the goods supplier invoice, freight forwarder bill, consignment reference and delivery evidence. Separate GST charged on a forwarder's own services from import GST or other amounts it paid on the company's behalf. Similar descriptions on a bill do not make these the same tax item.

Ask the established forwarder or customs contact for the actual permit and associated support. Check the company identifier, goods, permit details and relevant amounts against the shipment. Do not construct a permit reference from an invoice number.

Resolve a mismatch before claiming

For example, the freight bill describes an import-GST disbursement but the purchase file contains only the bill. Obtain the permit and payment support, then give the full set to the GST reviewer. The description of a charge alone does not establish that every input-tax condition is met.

If the importer named on the permit differs from the company, ask the reviewer to assess the actual arrangement and applicable IRAS requirements. Do not assume that related-company status or paying the forwarder transfers the entitlement to claim.

Keep the claim trail distinct

Link the accepted permit and payment evidence to the GST working-paper item. Check that the same import has not been claimed again through a separate disbursement entry. Review the relevant period and other conditions before release of the return.

Keep outstanding document requests visible. Where an earlier return is affected, obtain the accountant's assessment of the appropriate correction route instead of adding an unsupported amount to the next return.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: the relevant official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.