Zero GST Warehouse Scheme

The Zero GST (ZG) Warehouse Scheme is administered by Singapore Customs. Under this scheme, import GST on non-dutiable overseas goods is suspended when the goods are moved into a ZG warehouse. GST is payable only when the imported goods leave the warehouse and enter the local market.

Purpose

When you operate a ZG warehouse under the scheme, you can import non-dutiable overseas goods into the ZG warehouse with GST suspended.

ZG Warehouses

A 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.

Importing Goods into a ZG Warehouse

Under ZG Warehouse Scheme, you must 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).

Moving or Supplying Goods from a ZG Warehouse

  1. Goods are Removed into Customs Territory

    When 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:

    1. Box 5 (Total value of taxable purchases) - Declare the value of goods removed from ZG warehouse; and
    2. 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:

    1. Box 5 (Total value of taxable purchases); and
    2. Box 9 (Total value of goods imported under MES/ Approved 3rd Party Logistics Company Scheme or Other Approved Schemes).

    As GST on removal has been suspended (i.e. not paid), you should not claim any input tax.

  2. Good are Removed for Export

    When goods are removed from ZG warehouse for export, the supply is zero-rated provided you have maintained the required export evidence stated in GST: Guide on Exports (381KB) or GST: Guide on Hand-Carried Exports Scheme (560KB).

    You should declare the export in Box 2 (Total value of zero-rated supplies).

  3. Goods are Removed to Another ZG Warehouse


    When the goods are removed from a ZG warehouse to another ZG warehouse, GST is not payable to Singapore Customs.

  4. When Goods are Supplied within ZG Warehouse


    When 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, Warehouses and Excise Factories (544KB).

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