The Inland Revenue Authority of Singapore (IRAS) has published e-Tax Guide GST: Major Exporter Scheme (Eighteenth Edition). The Major Exporter Scheme (MES) is a Goods and Services Tax (GST) scheme in Singapore designed to alleviate cash flow issues for businesses that primarily export goods. The scheme allows approved businesses to suspend the payment of GST at the point of importation. This means they can import non-dutiable goods without paying upfront GST to Singapore Customs. Because the…