Place code “SPGST” for In-Payment (GST) declaration

 

·       Customs had introduced the place code “SPGST” for In-Payment (GST) declaration in TradeNet in Dec 2022, for traders to submit their short payment permit applications to make good their GST short-payment due to the GST rate change. Traders will declare “SPGST” in the “Place of Receipt Code” field and the GST rate difference (i.e. 1%) as the GST rate, together with “Item CIF Value” declared in the original payment permit. Similar to the existing requirements for short-payment permit applications (i.e. submitted under place of receipt “SPNOSTK”, “SPSTK”), it is not mandatory for traders to declare the “Inward Transport Mode” field.

 

·       In addition, Customs will continue to allow traders to consolidate their GST short-payments (from multiple payment permits due to the GST rate change) in a single “SPGST” short-payment permit application, by declaring the original payment permit number in the “Previous Lot Number” field at the item level. Table 1 (below) states the key information to be declared in a “SPGST” application:

 

Table 1: Key information to be declared in a “SPGST” application.

S/N	Section	Data Field	Information to be declared
1	Header	Place of Receipt Code	SPGST
2	Item	GST Rate	1% (i.e., GST rate difference)
3	Item	Previous Lot Number	Previous TradeNet Permit No.
4	Item	HS Code	Same HS Code as the first line item in the TradeNet permit quoted in the “Previous Lot Number” field.
5	Item	Item CIF/FOB Value	1.     For GST short payments to be made for previous permit involving non-dutiable goods only, declare the Total CIF/FOB Value in the TradeNet permit quoted in the “Previous Lot Number” field.
			2.     For GST short payments to be made for previous permit involving a combination of non-dutiable and dutiable goods, or dutiable goods only, declare the sum of (Total CIF/FOB Value, Total Customs Duty Amount and Total Excise Duty Amount) in the TradeNet permit quoted in the “Previous Lot Number” field.