The Zero GST (ZG) Warehouse Scheme is administered by Singapore Customs. If you operate a ZG warehouse under the scheme, you can import non-dutiable overseas goods into the ZG Warehouse with GST suspended.
ZG warehouse is a designated area approved by the Singapore Customs for the storage of overseas goods. It may be the entire premise, a designated part of the premises, a storage tank or any other approved places.
For more information on how the scheme works and how it can benefit you, visit Singapore Customs’ webpage on Zero GST Warehouse Scheme or contact Singapore Customs at (+65) 6355 2000.
Importing goods into Zero GST warehouse
Under ZG Warehouse Scheme, you need to declare goods imported into the ZG Warehouse despite the suspension of GST. You should declare the value of goods imported in Box 5 (Total value of taxable purchases).
Subsequent movement or supply of goods
The following are the GST implications due to movement or usage of goods stored in ZG warehouse:
If goods are removed from ZG warehouse into customs territory, GST is payable to Singapore Customs.
You should declare the value of goods removed. You are allowed to claim GST on importation, subject to conditions for claiming input tax. Your declaration should be as follows:
- Box 5 (Total value of taxable purchases) – Declare the value of goods removed from ZG Warehouse
- Box 7 (Input tax and refund claimed) – Declare the import GST to claim
If you are under Major Exporter Scheme or Approved Third Party Logistics (3PL) Company Scheme, the value of goods removed has to be declared in both Box 5 (Total value of taxable purchases) and Box 9 (Total value of goods imported under MES/Approved 3rd Party Logistics Company Scheme/Other Approved Schemes). As GST on removal has been suspended (i.e. not paid), you should not claim any input tax.
If goods are removed from ZG warehouse for export and you have maintained the required export evidence stated in GST: A Guide on Exports (556KB) or GST: Guide on Hand-Carried Exports Scheme (310KB), it is a zero-rated supply.
You should declare the export in:
- Box 2 (Total value of zero-rated supplies)
- If goods are removed from a ZG warehouse to another ZG warehouse, GST is not payable to Singapore Customs.
- If the goods are supplied within ZG Warehouse (i.e. goods remain in ZG Warehouse), you do not need to charge GST as it is an out-of-scope supply. You do not need to report the supplies in your GST return.
For more information, please refer to GST Guide for Free Trade Zones (FTZs), Warehouses and Excise Factories (748KB).