My company imported a consignment of fruits that turned bad while they were in the Free Trade Zone. The GST was already paid via an In-Payment permit with declaration type GST. What should my company do?

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Accepted Answer

You may obtain an In-Non-Payment permit application with declaration type "Destruction (DES)" and with the "Place of Receipt" code field indicated as "DUMP" to send the goods for destruction or recycling, if the importer receives no payment/proceeds from the destruction or recycling of the goods. An In-Payment permit for the duty and/or GST based on the last selling price (i.e. payment/proceeds received or to be received from the destruction or recycling operator) is to be obtained if the importer receives payment/proceeds from the destruction or recycling operator. The original In-payment permit taken earlier must not be utilised for customs clearance if you wish to obtain refund of GST.

Please obtain prior approval from the National Environment Agency (NEA) to destroy the goods. Under the "Remarks" column of the permit application, please indicate the NEA's approval letter reference, date and place of destruction; and the name and address of the incineration plant and the booking reference number, if applicable.

You may refer to Customs website for more information.

My company imported a consignment of fruits that turned bad while they were in the Free Trade Zone. The GST was already paid via an In-Payment permit with declaration type GST. What should my company do?

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