The Approved Refiner and Consolidator Scheme (ARCS) is administered by the Inland Revenue Authority of Singapore (IRAS). You may refer here and the e-Tax Guide "GST: Approved Refiner and Consolidator Scheme" for more information on the ARCS and its requirements.

As an approved person under the ARCS, you or your appointed Declaring Agent (DA) should obtain the relevant MES permits via TradeNet. When submitting permit applications under the ARCS, you are advised to take note of the following permit requirements:

1. Message Type = IN-NON-PAYMENT (INP);

2. Declaration Type = Approved Premises/Schemes (APS); and

3. Place of Receipt Code = ARCS

In the event that the approved person under the ARCS imports Investment Precious Metals (IPMs) into Singapore, you or your appointed Declaring Agent (DA) should obtain an In-Non-Payment (IPT) "GST Relief (GTR)" permit instead of the MES permit.

Please refer to Customs website for more information on import permit requirements for IPMs. Please note that the importation of IPMs into Singapore for commercial or personal use is exempted from GST.