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).

Benefits of SWS

The SWS facilitates zero-rating of the following supplies of:

  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 that are made to and directly benefit overseas persons. 

    With the introduction of reverse charge from 1 Jan 2020, you may also zero-rate qualifying services supplied to an overseas person where the qualifying services “directly benefit” GST-registered persons belonging in Singapore.

  2. A lease/ tenancy/ licence to occupy storage space in an ASW to overseas persons.

    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  (PDF, 409KB).

Applying for SWS

To apply, please submit the following documents via myTaxPortal:

  1. GST F26: Application for Specialised Warehouse Scheme (DOC, 98KB) 
  2. A copy of your licence for Zero-GST or Licensed Warehouse; and
  3. The documents to support your basis of projection, if you have provided projected figures in Section 3, 4 and/or 5 of your Application Form. 

Self-Review or ACAP

In addition, you must either:

  1. Complete a self-review using the Assisted Self-Help Kit (ASK) and submit the certified ASK declaration form (Section 3 of ASK). 

    Download the ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors (ZIP, 67KB) (i.e. Section 3 of ASK).

    The ASK declaration form has to be certified by either your own in-house or external tax professional who is accredited as an Accredited Tax Practitioner (GST) or Accredited Tax Advisor (GST) with the Singapore Chartered Tax Professionals Limited ("SCTP").

    For more information on accreditation, please visit https://www.sctp.org.sg/.

  2. Commit/Have committed to participate in the  Assisted Compliance Assurance Programme (ACAP)

    For successful ACAP applicants, you do not need to submit the ASK declaration form pending the result of ACAP review and submission of ACAP Report.

Approved Specialised Warehouses (ASW) and the approved warehouse operators under SWS are listed in the table below.

S/No.GST Registration NumberBusiness Name of the ASW OperatorAddress of ASWZero-GST / Licensed Warehouse License Number of the ASWDate of ApprovalStatus
1200916870MHelutrans Artmove (S) Pte Ltd32 Changi North Crescent, The Singapore Freeport, Singapore 499643FP001Z15/12/2011Active
2200920616MMalca-Amit Singapore Pte Ltd32 Changi North Crescent, The Singapore Freeport, Singapore 499643FP006Z13/02/2012Active
3200910054RFine Art Logistics Pte. Ltd. [Formerly known as Fine Art Logistics Natural Le Coultre Pte. Ltd. and Fine Art Logistics NLC Pte. Ltd.]32 Changi North Crescent, The Singapore Freeport, Singapore 499643FP004Z01/03/2012Active