Zero GST (ZG) Warehouse Scheme (IRAS web page)

1. Box 5 (Total value of taxable purchases) - Declare the value of goods removed from ZG warehouse; and 

2. Box 7 (Input tax and refund claimed) - Declare the import GST to claim. If you are under [Major Exporter Scheme](/taxes/goods-services-tax-\(gst\)/general-gst-schemes/major-exporter-scheme-\(mes\)) or [Approved Third Party Logistics (3PL) Company Scheme](/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-third-party-logistics-\(3pl\)-company-scheme), the value of goods removed has to be declared in both: 

1. Box 5 (Total value of taxable purchases); and

2. Box 9 (Total value of goods imported under MES/ Approved 3rd Party Logistics Company Scheme or Other Approved Schemes). As GST on removal has been suspended (i.e. not paid), you should not claim any input tax. ### 2\. Good are removed for export When goods are removed from ZG warehouse for export, the supply is zero-rated provided you have maintained the required export evidence stated in [GST: Guide on Exports](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguides_gst_exports_2013-12-31\(1\).pdf?sfvrsn=ecabfc4b_50) (PDF, 814KB) or [GST: Guide on Hand-Carried Exports Scheme](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_gst_guide-on-hand-carried-exports-scheme_fb5a6034062a4f29b8b86305d062cebf.pdf?sfvrsn=9e702fa2_84) (PDF, 353KB). You should declare the export in Box 2 (Total value of zero-rated supplies). ### 3\. Goods are removed to another ZG warehouse When the goods are removed from a ZG warehouse to another ZG warehouse, GST is not payable to Singapore Customs. ### 4\. When goods are supplied within ZG warehouse When the goods are supplied within ZG warehouse (i.e. goods remain in ZG warehouse), you do not need to charge GST as it is an [out-of-scope supply](/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/when-is-gst-not-charged/out-of-scope-supplies) . You do not need to report the supplies in your GST return. For more information, please refer to [GST Guide for Free Trade Zones, Warehouses and Excise Factories](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_gst_-guide-for-ftzs-warehouses-and-excise-factories.pdf?sfvrsn=ca3c79ff_20) (PDF, 326KB). ## Related content [](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguides_gst_exports_2013-12-31\(1\).pdf?sfvrsn=ecabfc4b_50) Documents GST: Guide on Exports (PDF, 936KB) [](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_gst_guide-on-hand-carried-exports-scheme_fb5a6034062a4f29b8b86305d062cebf.pdf?sfvrsn=9e702fa2_84) Documents GST: Guide on Hand-Carried Exports Scheme (PDF, 480KB) [](https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_gst_-guide-for-ftzs-warehouses-and-excise-factories.pdf?sfvrsn=ca3c79ff_20) Documents GST Guide for Free Trade Zones, Warehouses and Excise Factories (PDF, 435KB) [](/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/importing-of-goods) Pages Importing of Goods [](/taxes/goods-services-tax-\(gst\)/general-gst-schemes/major-exporter-scheme-\(mes\)) Pages Major Exporter Scheme (MES) [](/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-third-party-logistics-\(3pl\)-company-scheme) Pages Approved Third Party Logistics (3PL) Company Scheme [](/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/conditions-for-claiming-input-tax) Pages Conditions for Claiming Input Tax ## Inland Revenue Authority of Singapore - [Careers](/careers) - [News & Events](/news-events) - [Useful links](/useful-links) [SUBSCRIBE TO OUR eALERTS](/subscribe-to-iras-ealerts) - [Contact Us](/contact-us) - [Feedback](/feedback) <!-- end list --> - [IRAS Facebook](https://www.facebook.com/irassg)  - [IRAS Instagram](https://www.instagram.com/irassg/)  - [IRAS TikTok](https://www.tiktok.com/@irassg)  - [IRAS Twitter](https://x.com/irassg) .png?sfvrsn=f8edd28a_1) - [IRAS LinkedIn](https://sg.linkedin.com/company/irassg)  - [IRAS Youtube](https://www.youtube.com/channel/UCVWvCzqueXUdrT7VdnrnpaQ)  - [Add Telegram Icon to IRAS Website](https://t.me/irassg)  - [IRAS Whatsapp](https://www.whatsapp.com/channel/0029VZzNwbsEAKW8218Tl60R)  <!-- end list --> - [Sitemap](/sitemap) - [Report Vulnerability](https://www.tech.gov.sg/report_vulnerability) - [Privacy Statement](/privacy-statement) - [Terms of Use & Browser Compatibility](/terms-of-use-browser-compatibility)     © 2026, Government of Singapore Last updated 12 January 2026