Specialised Warehouse Scheme (SWS)

Under this scheme, qualifying services performed on qualifying goods in Approved Specialised Warehouses and the lease/ tenancy/ licence of storage space in these warehouses can be zero-rated to overseas persons.


The Specialised Warehouse Scheme (SWS) is for warehouses that are used for providing specialised storage facilities to overseas persons and most of the qualifying goods stored will eventually be exported.

A warehouse approved under SWS is known as an "Approved Specialised Warehouse" (ASW).

Facilitating Zero-Rating on Supplies to Overseas Persons

The purpose of SWS is to facilitate zero-rating relief on the following supplies to overseas persons:

  1. 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.

  2. Lease/ tenancy/ licence to occupy storage space in an ASW.

    This includes 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.

Qualifying for SWS

Operators of Zero GST or Licensed warehouses predominantly used for storing qualifying goods may apply for the SWS.

Amongst other eligibility requirements:

  1. Most of the goods (at least 90%) stored in the warehouse are qualifying goods stored for overseas persons.
  2. Most of the customers (at least 90%) who store goods in the warehouse must be overseas customers; and
  3. Most of the qualifying goods (at least 90%) stored for overseas persons that are 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 Guide on Specialised Warehouse Scheme and Zero-rating of Supplies (368KB).

Applying for SWS

To apply, please submit the GST F26: Application for Specialised Warehouse Scheme (72KB) with the supporting documents stated in the form to the Comptroller of GST.

S/No.GST Registration NumberBusiness Name of the ASW OperatorAddress of ASWZero-GST / Licensed Warehouse License Number of the ASWDate of ApprovalStatus



Helutrans Artmove (S) Pte Ltd

32 Changi North Crescent, The Singapore Freeport, Singapore 499643






Malca-Amit Singapore Pte Ltd

32 Changi North Crescent, The Singapore Freeport, Singapore 499643






Fine Art Logistics NLC Pte Ltd

32 Changi North Crescent, The Singapore Freeport, Singapore 499643






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