Depositing Goods in Free Trade Zones

Free Trade Zones (FTZs) in Singapore facilitate entrepot trade and transhipment activities.

All goods imported by sea or air must first be deposited in a FTZ. If it is not practical to do so, you may be allowed to deposit the goods in Customs’ approved premises such as licensed warehouses.

Duty and GST are suspended for goods stored within the FTZ, and are only payable when the goods:

• Are consumed within the FTZ; or
• Leave the FTZ and enter into customs territory for local sales or consumption

Dutiable liquor and tobacco products may be temporarily stored in the FTZ for a period of up to 30 days before being transhipped or removed to licensed premises. If a longer storage period is required, such dutiable goods must be removed from the FTZ to the licensed premises. Failure to deposit such dutiable goods in the licensed premises is an offence. There is no storage restriction on dutiable goods brought into the FTZ under “through” bill of lading or “through” airway bill. Please refer to Circular No. 01/2020 for more information on storage of dutiable goods in FTZs.