Depositing Goods in Licensed or Zero-GST Warehouses

Dutiable goods imported and stored in a licensed warehouse do not incur duty and GST. Duty and GST are only payable when these goods are removed from the licensed warehouse into customs territory for local use.

Non-dutiable goods imported and stored in a zero-GST warehouse or through any IRAS’ GST suspension schemes (such as Major Exporter Scheme and Import GST Deferment Scheme) do not incur GST. GST is only payable when these goods are removed from the zero-GST warehouse into customs territory for local use.