The Specialised Warehouse Scheme (SWS) is for warehouses that are used for providing specialised storage facilities to overseas persons and most of the goods stored will eventually be exported. A warehouse approved under SWS is known as an “Approved Specialised Warehouse” (ASW).
The purpose of SWS is to facilitate zero-rating relief on the following supplies to overseas persons:
- Qualifying services (e.g. storage, auction, broking, valuation services) performed on qualifying goods (e.g. works of art, antiques, precious metals and stones) stored in an ASW. All GST-registered businesses can zero-rate their supplies that meet the conditions.
- Lease/ tenancy/ licence to occupy storage space in an ASW. This will include the provision of a ‘private storage unit’ which is generally a supply of goods for GST purposes. Only the operator of an ASW can zero-rate such a supply.
If you operate a Zero-GST or Licensed warehouse which is wholly used for your business of storing qualifying goods, you may apply for the SWS. Amongst other eligibility requirements, most of the customers (at least 90%) who store goods in the warehouse must be overseas customers and most of the goods (at least 90%) removed from the warehouse are for export. The Comptroller of GST will grant approval on a warehouse-by-warehouse basis.
For more information on the eligibility requirements and operational details of the SWS, please refer to the e-Tax Guide
GST: Specialised Warehouse Scheme and Zero-rating of Supplies (365KB). If you wish to apply for SWS, please submit the
GST F26: Application for Specialised Warehouse Scheme (226KB) with the supporting documents stated in the form to the Comptroller of GST.
List of Approved Specialised Warehouses under SWS
Details of Approved Specialised Warehouses (ASW) and the approved warehouse operators under SWS are as follows:
S/No
|
GST Registration Number
|
Business Name of the ASW Operator
|
Address of ASW
|
Zero-GST / Licensed Warehouse License Number of the ASW
|
Date of Approval
|
Status
|
| 1 |
200916870M |
Helutrans Artmove (S) Pte Ltd |
32 Changi North Crescent, The Singapore Freeport, Singapore 499643 |
FP001Z |
15/12/2011 |
Active |
| 2 |
200920616M |
Malca-Amit Singapore Pte Ltd |
32 Changi North Crescent, The Singapore Freeport, Singapore 499643 |
FP006Z |
13/02/2012 |
Active |
| 3 |
200910054R |
Fine Art Logistics NLC Pte Ltd |
32 Changi North Crescent, The Singapore Freeport, Singapore 499643 |
FP004Z |
01/03/2012 |
Active |