Depositing Goods in the Free Trade Zones (Singapore Customs web page)

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5. Depositing Goods in the Free Trade Zones # Depositing Goods in the Free Trade Zones Check how duty and GST suspension works in Singapore’s Free Trade Zones and learn the storage rules for dutiable liquor and tobacco. Last updated on 17 February 2026 On this page - [Duty and GST](#c0fd596f03910c696f8a74af83e21b14) - [Dutiable goods](#86cf75e8accea4269f6b6a09b92bed52) Free Trade Zones (FTZs) in Singapore facilitate entrepot trade and transhipment activities. ## Duty and GST  Duty and GST are suspended for goods stored within the FTZ. These taxes are payable only if your goods: - Are consumed within the FTZ, or - Leave the FTZ and enter Singapore’s customs territory for local sale or consumption. ## Dutiable goods Liquor and tobacco products can be stored in an FTZ for up to 30 days before being transhipped or moved to licensed premises. If the goods need to be stored for more than 30 days, they must be removed from the FTZ and deposited in a licensed premise. Goods under a “through” bill of lading or airway bill have no storage restriction. Failure to comply is an offence. Goods under a “through” bill of lading or airway bill have no storage restriction. For more details, refer to [Circular No. 01/2020 – Storage of Dutiable Goods in FTZs. ↗ (opens in new tab)](https://isomer-user-content.by.gov.sg/174/ab3cb55f-c6cd-4c94-bda4-521d6753c6ba/circular012020ver1.pdf) Back to [Export Procedures](/doing-business/export-operations/export-procedures/) ## Other pages in Export Procedures - [Export Procedures Overview](/doing-business/export-operations/export-procedures/export-procedures-overview/) - [Authorised Piers and Places](/doing-business/export-operations/export-procedures/authorised-piers-and-places/) - [Controlled and Prohibited Goods for Exports](/doing-business/export-operations/export-procedures/controlled-and-prohibited-goods-for-export/) - [Documentation for Clearance of Goods](/doing-business/export-operations/export-procedures/documentation-for-clearance-of-goods/) - [Exporting Hand-Carried Commercial Goods](/doing-business/export-operations/export-procedures/exporting-hand-carried-commercial-goods/) - [Exporting Pets](/doing-business/export-operations/export-procedures/exporting-pets/) - [Exporting Trade Samples](/doing-business/export-operations/export-procedures/exporting-trade-samples/) - [Obtain Customs Export Permit](/doing-business/export-operations/export-procedures/obtain-customs-export-permit/) - [Permit Amendment and Cancellation](/doing-business/export-operations/export-procedures/permit-amendments-and-cancellation/) - [Permit Exemptions](/doing-business/export-operations/export-procedures/permit-exemptions/) [See all pages](/doing-business/export-operations/export-procedures/) Back to top ## Singapore Customs [At Customs](/at-customs/)[Personal Shipment](/personal-shipment/)[Permits & Licences](/permits-and-licences/)[Doing Business](/doing-business/)[Know Customs](/know-customs/)eServices (opens in new tab)[News](/news/) ### Reach us [Contact](/know-customs/contact-us/)[Feedback](/know-customs/contact-us/cant-find-what-you-need/) © 2026 Government of Singapore, last updated on 28 September 2026 Report Vulnerability (opens in new tab)[Privacy Statement](/privacy-statement/)[Terms of Use](/terms-of-use/)REACH (opens in new tab) [](https://www.isomer.gov.sg) Made with Isomer (opens in new tab)[](https://www.open.gov.sg) Built by Open Government Products (opens in new tab) ## Singapore Customs [At Customs](/at-customs/)[Personal Shipment](/personal-shipment/)[Permits & Licences](/permits-and-licences/)[Doing Business](/doing-business/)[Know Customs](/know-customs/)eServices (opens in new tab)[News](/news/) ### Reach us [Contact](/know-customs/contact-us/)[Feedback](/know-customs/contact-us/cant-find-what-you-need/) © 2026 Government of Singapore, last updated on 28 September 2026 Report Vulnerability (opens in new tab)[Privacy Statement](/privacy-statement/)[Terms of Use](/terms-of-use/)REACH (opens in new tab) [](https://www.isomer.gov.sg) Made with Isomer (opens in new tab)[](https://www.open.gov.sg) Built by Open Government Products (opens in new tab)