Key Requirements
The page identifies semiconductor, printing and active-pharmaceutical-ingredient manufacturing, with other biomedical segments considered case by case. Overseas clients must have the specified non-registration or OVR pay-only status. Processing, assembly or testing can qualify when treated goods follow the authorised export, ACMT-person or final-customer paths. Failed or excess output has particular disposal conditions; self-destruction requires Comptroller confirmation. Approved import and re-import benefits have ownership and agency requirements. Match the actual goods flow and customer status to the scheme rather than assuming all services billed overseas are ignored. Keep destruction and movement evidence for the treatment claimed.
Official Source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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