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Taxes · IRAS

Approved Import GST Suspension Scheme (AISS) (for Aerospace Players)

AISS extends import suspension for approved aerospace businesses and qualifying aircraft parts.

Source checked · 11 October 2026

Key Requirements

International airlines, MRO operators, manufacturers and qualifying-parts distributors can assess eligibility. Parts must be designed exclusively for the specified aircraft use; general-purpose equipment is not automatically included. Benefits cover stated own-goods, agency, third-party parts and FTZ-removal scenarios. Apply with F21, audited accounts and the aerospace declaration, plus certified ASK or the specified ACAP route. A current MES business seeking additional AISS benefits still applies as a new AISS applicant. Trace ownership, principal GST status and movement documents before using suspension, and distinguish import relief from the tax treatment of later services or local sales.

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.

Read the Official Source ↗

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