Depositing Goods in Licensed or Zero-GST Warehouses (Singapore Customs web page)
文本截至 2026-09-28
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5. Depositing Goods in Licensed or Zero-GST Warehouses # Depositing Goods in Licensed or Zero-GST Warehouses Learn how licensed and zero-GST warehouses allow businesses to defer duty and GST until goods are removed for local use. Last updated on 25 March 2026 On this page - [Licensed Warehouses (for Dutiable Goods)](#d1b2b241e9c3c09bf445c09b3f3d1a5c) - [Zero-GST Warehouses (for Non-dutiable Goods)](#bd6cf5a289635d9feebb450a9241ba77) When you store goods in a licensed or zero-GST warehouse, duty and GST are suspended until the goods are removed for local use. The type of warehouse determines which taxes are deferred. ## Licensed Warehouses (for Dutiable Goods) The [Licensed Warehouse (LW)](/permits-and-licences/warehousing-and-storage/licensed-warehouse-schemes/) Scheme allows approved companies to store imported dutiable goods for an indefinite period in a designated area licensed by Singapore Customs, known as licensed premises. Dutiable goods include: - Liquor - Tobacco - Motor vehicles - Petroleum - Biodiesel blends Duty and Goods and Services Tax (GST) are suspended while the goods are in the licensed warehouse. You will only pay duty and GST when the goods are removed from the licensed warehouse and enter Singapore’s customs territory for local use or consumption. This allows businesses to defer tax payments until the goods are needed or sold locally. ## Zero-GST Warehouses (for Non-dutiable Goods) The [Zero-GST Warehouse (ZGS) Scheme](/permits-and-licences/industry-and-commodity-schemes/zero-gst-warehouse-scheme/) allows approved companies to store imported non-dutiable goods for an indefinite period in a designated area licensed by Singapore Customs, known as licensed premises. Goods stored under this scheme include all non-dutiable goods, which may also be placed under IRAS’ GST suspension schemes, [Major Exporter Scheme](/permits-and-licences/import-export-facilitation-schemes/major-exporter-scheme/) or [Import GST Deferment Scheme](/permits-and-licences/import-export-facilitation-schemes/import-gst-deferment-scheme/). GST is suspended when the goods are in the zero-GST warehouse and becomes payable only when they are removed from the warehouse and enter Singapore’s customs territory for local use. Back to [Import Procedures](/doing-business/import-operations/import-procedures/) ## Other pages in Import Procedures - [Import Procedures Overview](/doing-business/import-operations/import-procedures/import-procedures-overview/) - [Authorised Piers and Places](/doing-business/import-operations/import-procedures/authorised-piers-and-places/) - [Claiming Preferential Tariff Treatment for Dutiable Imports](/doing-business/import-operations/import-procedures/claiming-preferential-tariff-treatment-for-dutiable-imports/) - [Controlled and Prohibited Goods for Imports](/doing-business/import-operations/import-procedures/controlled-and-prohibited-goods-for-imports/) - [Depositing Goods in Free Trade Zones](/doing-business/import-operations/import-procedures/depositing-goods-in-free-trade-zones/) - [Documents for Clearance of Goods](/doing-business/import-operations/import-procedures/documents-for-clearance-of-goods/) - [Hand-carried Temporary Imported Goods](/doing-business/import-operations/import-procedures/hand-carried-temporary-imported-goods/) - [Importing by Postal or Courier Service](/doing-business/import-operations/import-procedures/importing-by-postal-or-courier-service/) - [Importing Dutiable Motor Vehicles](/doing-business/import-operations/import-procedures/importing-dutiable-motor-vehicles/) - [Importing Empty Freight Containers, Pallets and Packing](/doing-business/import-operations/import-procedures/importing-empty-freight-containers-pallets-and-packing/) [See all pages](/doing-business/import-operations/import-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)