Approved Refiner and Consolidator Scheme (ARCS) (IRAS web page)

1. Importation of your own goods in the course or furtherance of your business;

2. Importation of goods belonging to your overseas non GST-registered principal for supply (either in Singapore or for export), as a  [section 33(2) agent](/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/importing-of-goods#332 "section 33(2) agent") \*. The overseas principal must not be GST-registered or if he is GST-registered, the registration is as a pay-only person under the  [Overseas Vendor Registration regime](/taxes/goods-services-tax-\(gst\)/gst-and-digital-economy/local-businesses "Overseas Vendor Registration regime");

3. Importation of goods belonging to your overseas non GST-registered principal which will subsequently be re-exported, as a  [section 33A agent](/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/importing-of-goods#332 "section 33A agent") \*. The overseas principal must not be GST-registered or if he is GST-registered, the registration is as a pay-only person under the  [Overseas Vendor Registration regime](/taxes/goods-services-tax-\(gst\)/gst-and-digital-economy/local-businesses "Overseas Vendor Registration regime");

4. Importation of goods (for example, materials or precious metals) consigned to you by an non GST-registered overseas customer, for the purpose of refining them into IPM or precious metals. The overseas customer must not be registered for GST or if he is GST-registered, the registration is as a pay-only person under the  [Overseas Vendor Registration regime](/taxes/goods-services-tax-\(gst\)/gst-and-digital-economy/local-businesses "Overseas Vendor Registration regime"); and

5. Re-importation of goods which you previously sent abroad for value-added activities, belonging to your local customer or GST-registered overseas customer (other than a person registered under the Overseas Vendor Registration regime as a pay-only person) if the requirements under section 33B explained in  [GST: Claiming of GST on re-import of value-added goods](https://www.iras.gov.sg/docs/default-source/e-tax/etax-guide_claiming-of-gst-on-re-import-of-value-added-goods_third-edition.pdf?sfvrsn=a52d4f62_19 "GST: Claiming of GST on re-import of value-added goods") (PDF, 273KB) are satisfied. \* For more information on sections 33(2) and 33A agents, please refer to  [GST: Guide on Imports](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_gst_guide-on-imports.pdf?sfvrsn=3208f1ab_86 "GST: Guide on Imports (Fourth Edition)") (PDF, 552KB). 2. ### Supply goods to other ARCS persons without collecting GST You are not required to collect and account for GST when you supply goods to another ARCS person in the course or furtherance of your business. This however does not include the supply of refining activities. You need to account for 9% GST on the supply of refining activities relating to goods delivered locally. Where it relates to goods being exported, the refining activities may be zero-rated provided that the relevant export documentation is maintained. 3. ### Claim more input tax You are able to claim all the input tax you incurred the course or furtherance of your business, except for  [expenses specifically disallowed under Regulations 26 and 27](/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/conditions-for-claiming-input-tax#disallowed-input-tax-claims "expenses specifically disallowed under Regulations 26 and 27"). ## Benefits for Approved Consolidators An Approved Consolidator consolidates or aggregates materials for supply or delivery to specified refiners to be refined into IPM and is approved by IRAS under the ARCS. 1. ### GST suspension on imports You enjoy import GST suspension on goods (for example, materials or precious metals) which:

1. Belong to you or are consigned to you by an overseas person who is not registered for GST in Singapore or if he is registered, the registration is as a pay-only person under the Overseas Vendor Registration regime; and

2. Are to be **directly** supplied or delivered to a refiner for the purpose of refining them into investment precious metals or precious metals. 2. ### Supply goods to other ARCS persons without collecting GST You are not required to collect or account for GST when you supply goods to an Approver Refiner in the course or furtherance of your business. 3. ### Claim more input tax You can claim more input tax than you would be entitled to under normal GST rules:

1. **If you are not a bank** You are able to claim full input tax on expenses incurred for the purchase of goods for conversion into IPM and making the first sale of newly refined IPM. Your residual input tax will be subject to a special apportionment formula, as set out in the ARCS e-Tax guide.

2. **If you are a bank** You are able to claim full input tax only on the purchase and import of precious metals. Other expenses will be subject to your fixed input tax recovery rate. For more information on the scheme, please refer to [GST: Approved Refiner and Consolidator Scheme (ARCS)](https://www.iras.gov.sg/docs/default-source/e-tax/etax-guide_approved-refiner-and-consolidator-scheme\(arcs\).pdf?sfvrsn=dc939739_37 "GST Approved Refiner and Consolidator Scheme (ARCS)") (PDF, 557KB). ## Applying for ARCS For details on the eligibility conditions for the ARCS, please refer to paragraph 5 of the [GST: Approved Refiner and Consolidator Scheme (ARCS)](https://www.iras.gov.sg/docs/default-source/e-tax/etax-guide_approved-refiner-and-consolidator-scheme\(arcs\).pdf?sfvrsn=dc939739_37 "GST Approved Refiner and Consolidator Scheme (ARCS)") (PDF, 557KB). To apply, please submit: 1. [GST F27A: Application for Approved Refiner and Consolidator Scheme (ARCS) as an Approved Consolidator](https://go.gov.sg/gst-f27a "GST F27A"); or 2. [GST F27B: Application for Approved Refiner and Consolidator Scheme (ARCS) as an Approved Refiner](https://go.gov.sg/iras-gst-f27b-arcs-refiner "GST F27B"). with the necessary supporting documentation to the Comptroller of GST. Please also provide a detailed description of your business activities, business arrangement(s) and parties involved and a diagrammatic representation of the supply chain and goods movement. ### Self-Review or ACAP In addition, you must either:

1. **Perform a self-review using the ** [Assisted Self-Help Kit (ASK)](/taxes/goods-services-tax-\(gst\)/getting-it-right/voluntary-compliance-initiatives/assisted-self-help-kit-\(ask\) "Assisted Self-Help Kit (ASK)")** and submit the certified ASK declaration form.** Download the [ASK: Declaration Form on Completing Annual Review](https://www.iras.gov.sg/docs/default-source/uploadedfiles/xlsx/ask_declaration_form_on_completing_annual_review.xlsx?sfvrsn=61b01612_9 "ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors") (XLSX, 89.6KB) and [ASK: Declaration Form on Voluntary Disclosure of Errors](https://www.iras.gov.sg/docs/default-source/uploadedfiles/xlsx/ask_voluntary_disclosure_of_errors.xlsx?sfvrsn=545dfc25_9 "ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors") (XLSX, 65KB) (i.e. Section 3 of ASK). The ASK declaration form has to be certified by either your own in-house or external tax professional who is accredited as an Accredited Tax Practitioner (GST) or Accredited Tax Advisor (GST) with the Singapore Chartered Tax Professionals Limited ("SCTP"). For more information on accreditation, please visit  <https://sctp.org.sg>.

2. **Commit/Have committed to participate in the ** [Assisted Compliance Assurance Programme (ACAP)](/taxes/goods-services-tax-\(gst\)/getting-it-right/voluntary-compliance-initiatives/assisted-compliance-assurance-programme-\(acap\) "Assisted Compliance Assurance Programme (ACAP)") For successful ACAP applicants, you do not need to submit the ASK declaration form pending the result of ACAP review and submission of ACAP Report. ## Businesses approved under ARCS The businesses currently approved under the ARCS are published in the table below. | S/No. | Entity ID | Name of approved person | Effective date of approval | Status | | ----- | ---------- | -------------------------------------- | -------------------------- | ------------------------------ | | 1 | 200101382E | Metalor Technologies Singapore Pte Ltd | 06/06/2013 | Approved Refiner - Active | | 2 | 201224451E | YLG Bullion Singapore Pte. Ltd. | 07/04/2015 | Approved Consolidator - Active | ## Related content [](https://www.iras.gov.sg/docs/default-source/e-tax/etax-guide_approved-refiner-and-consolidator-scheme\(arcs\).pdf?sfvrsn=dc939739_37) Documents GST: Approved Refiner and Consolidator Scheme (ARCS) (PDF, 618KB) [](https://www.iras.gov.sg/docs/default-source/e-tax/gst-guide-on-exemption-of-investment-precious-metals7f0062ff-780a-4a53-90fa-e1f3b1e25770.pdf?sfvrsn=475e50d2_46) Documents GST: Guide on Exemption of Investment Precious Metals (IPM) (PDF, 377KB) [](https://www.iras.gov.sg/docs/default-source/e-tax/etax-guide_claiming-of-gst-on-re-import-of-value-added-goods_third-edition.pdf?sfvrsn=a52d4f62_19) Documents GST: Claiming of GST on re-import of value-added goods (PDF, 365KB) [](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_gst_guide-on-imports.pdf?sfvrsn=3208f1ab_86) Documents GST: Guide on Imports (PDF, 599KB) [](/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/when-is-gst-not-charged/supplies-exempt-from-gst) Pages Supplies Exempt from GST [](/taxes/goods-services-tax-\(gst\)/getting-it-right/voluntary-compliance-initiatives/assisted-self-help-kit-\(ask\)) Pages Assisted Self-help Kit (ASK) [](/taxes/goods-services-tax-\(gst\)/getting-it-right/voluntary-compliance-initiatives/assisted-compliance-assurance-programme-\(acap\)) Pages Assisted Compliance Assurance Programme (ACAP) ## Inland Revenue Authority of Singapore - [Careers](/careers) - [News & Events](/news-events) - [Useful links](/useful-links) [SUBSCRIBE TO OUR eALERTS](/subscribe-to-iras-ealerts) - [Contact Us](/contact-us) - [Feedback](/feedback) <!-- end list --> - [IRAS Facebook](https://www.facebook.com/irassg)  - [IRAS Instagram](https://www.instagram.com/irassg/)  - [IRAS TikTok](https://www.tiktok.com/@irassg)  - [IRAS Twitter](https://x.com/irassg) .png?sfvrsn=f8edd28a_1) - [IRAS LinkedIn](https://sg.linkedin.com/company/irassg)  - [IRAS Youtube](https://www.youtube.com/channel/UCVWvCzqueXUdrT7VdnrnpaQ)  - [Add Telegram Icon to IRAS Website](https://t.me/irassg)  - [IRAS Whatsapp](https://www.whatsapp.com/channel/0029VZzNwbsEAKW8218Tl60R)  <!-- end list --> - [Sitemap](/sitemap) - [Report Vulnerability](https://www.tech.gov.sg/report_vulnerability) - [Privacy Statement](/privacy-statement) - [Terms of Use & Browser Compatibility](/terms-of-use-browser-compatibility)     © 2026, Government of Singapore Last updated 16 September 2026