Is RCM applicable for import of service when export service provided to foreign party

If you are treating it as a service received by you then RCM applicable on import of such service

We are hired a cargo /vessel from Singapore to deliver our customers goods from kolkata to China port, the Singapore company raised a bill to us in USD for their vessel, the prima facie in this issue, if foreign shipping company not provide me service than my act of export service could not be performed on behalf of my client. Question is such import service applicable to pay RCM on invoice of foreign company charged? Section 2(11) IGST Act implied.

If you have availed the GTA services from outside taxable territory to provide services to non-taxable territory then RCM will be applicable on import of services from the non-taxable territory.