Scope and the customs-control principle
The fourth edition, published on 30 January 2026, covers own goods and goods handled for overseas principals moving into, within and out of free trade zones (FTZs), licensed/zero-GST/bonded warehouses and excise factories (EFs). Imports normally attract GST whether or not the importer is registered, except qualifying relief/schemes and exempt investment precious metals. While relevant goods remain under customs control, import GST is suspended, not forgiven permanently. Removal for local consumption normally creates the duty/GST point. Goods cannot be removed without the proper Customs permission.
Know the locations and goods classifications
Customs territory includes Singapore and its territorial waters but excludes FTZs. An FTZ facilitates entrepot trade/transshipment. A licensed warehouse stores imported dutiable liquor, tobacco, vehicles or petroleum with duty/GST suspended. A zero-GST/bonded warehouse stores imported non-dutiable goods and cannot hold dutiable, locally acquired/manufactured or GST-paid goods. An EF is a Customs-approved licensed manufacturing area for specified dutiable goods, including liquor, tobacco, vehicles, CNG and petroleum. Local goods include previously customs-cleared goods returning to an FTZ and locally manufactured goods placed there; they are not treated like overseas goods merely because they enter the zone.
Duty point and import value
For dutiable goods the duty point is when Customs or excise duty becomes payable, whichever is earlier; for non-dutiable goods it is removal from customs control. Import value normally includes CIF, applicable duty and relevant costs. If goods were sold before removal, use the last selling price plus duty and sale/delivery-incidental costs up to importation not already included. Multiple disregarded trades do not allow the importer to use an earlier, lower sale price.
Overseas goods: FTZ entry, local removal and transshipment
Landing overseas goods into an FTZ requires no import GST. Removal into customs territory normally requires an import permit and GST payment; approved MES/A3PL/AISS/IGDS arrangements, Customs import relief or direct movement to another FTZ, warehouse or EF can alter the treatment. IGDS defers accounting rather than simply erasing the tax. A registered importer reports taxable purchases and claims input subject to all ordinary conditions. Direct transshipment from the FTZ out of Singapore without entering customs territory is outside GST and is not reported as a zero-rated sale merely because it leaves Singapore.
Overseas goods sold within an FTZ
Overseas goods supplied within an FTZ, whether removed from it or made available to the customer while there, are disregarded. No output GST, GST-return reporting or tax invoice is required for the disregarded supply. Retain documentary evidence supporting the goods’ overseas status and the location/flow. The buyer’s later removal can still create a separate import tax obligation.
Local goods entering, leaving or sold in an FTZ
Moving local goods into the FTZ does not itself attract import GST. Their subsequent export is reported as zero-rated supplies with the required export evidence. Bringing them back to customs territory normally requires an import permit and import GST; exceptions include Customs relief for valid reasons such as order cancellation or aircraft/vessel delay, and the specified ALPS Company Declaration Scheme for reimporting GST-paid goods. Local goods sold in an FTZ remain taxable, normally standard-rated. Exports or sale/lease for use or installation on a qualifying ship can be zero-rated only if the export/marine conditions and evidence are satisfied.
Warehouse entry, movement and return reporting
Overseas goods moved directly or through an FTZ into an approved warehouse have import GST suspended but must be reported as taxable purchases to track movement. Direct export from the warehouse is reported as zero-rated supplies, unlike the FTZ transshipment rule. On removal for local consumption, report taxable purchases again and claim eligible input based on the import permit. The repeated purchase-value reporting reflects two different movements; it does not allow duplicate input tax claims. Sales while goods remain within the warehouse are disregarded, with supporting records retained.
All warehouse removal exceptions
The guide lists approved MES/A3PL/AISS/IGDS arrangements; Customs import relief; direct movement to another warehouse, FTZ or EF; qualifying petroleum relief under regulation 43; direct export; and Customs temporary-import arrangements, such as removal for repair/maintenance. Identify which permission and conditions apply rather than describing every warehouse removal as GST-free. Local goods are not permitted to enter the warehouses in the guide’s framework.
EF goods sold before removal: tax the last supply
Where locally manufactured goods are sold in an EF, all but the last supply are disregarded. The person removing them takes an import permit and pays Customs GST on the last selling value together with relevant duty. As the last purchaser, report that value as taxable purchases and claim eligible input; the diagram’s A-to-B-to-C chain makes C responsible on B-to-C, with B not reporting an ordinary output supply. The origin and prior GST status of raw materials are irrelevant to this last-supply rule. Direct movement to an FTZ/licensed warehouse or qualifying petroleum relief avoids the stated payment; manufactured exports are zero-rated as illustrated.
EF goods with no preceding sale: examine the raw materials
If no supply/sale occurs before excise duty payment, no GST is payable on the manufactured goods themselves. Previously untaxed imported raw materials are deemed removed from customs control when manufactured into goods; payment at the duty point is based on the raw-material value. Report those materials as taxable purchases and claim eligible input. This category excludes materials previously suspended under MES. No further import GST applies where the raw materials were already taxed on entry to customs territory. Direct EF movement to an FTZ/licensed warehouse or regulation 43 petroleum relief are the stated exceptions.
Regulation 43 petroleum relief and its four conditions
Relief covers imported petroleum removed from a warehouse, the last EF supply of manufactured petroleum, and previously untaxed raw petroleum used in EF manufacture. The remover must be GST-registered, remove the products for its business, use them for its principal trade/profession/vocation and meet any other Comptroller-imposed conditions. No prior Comptroller approval is needed if all these conditions are met. This is not a general petroleum exemption for every owner or private use.
Temporary auction/exhibition removal requires Customs approval
The scheme permits specified non-dutiable goods and selected dutiable wines to leave a warehouse temporarily for qualifying auctions/exhibitions without import GST, and suspends GST on event sales if the goods return to a warehouse afterward. Obtain Customs approval before using the scheme. If not returned, take a payment permit to pay previously suspended import GST. A registered seller must also account for GST on local-delivery sales; directly exported sales can be zero-rated with export evidence. The import charge and sale charge are separate obligations.
Consumption, missing goods, private use, rent and services
Overseas goods used/consumed in an FTZ require an import permit and import GST; warehouse goods unaccounted for also attract import GST. Private use of business assets in an FTZ/warehouse/EF is a deemed service, taxable unless it qualifies as an international supply. Renting warehouse space attracts GST on rent: a licence to occupy land is treated as a goods supply in Singapore. Other services in these areas are standard-rated unless they qualify as international services under section 21(3). Being physically in a controlled area does not exempt service income.
Annex A: the complete movement/reporting comparison
The table brings together all FTZ, warehouse and EF scenarios from the three-page annex, with the exceptions detailed above. Distinguish disregarded sales from zero-rated supplies: only the latter are reported as zero-rated. Input recovery is always subject to ordinary conditions; tax suspension alone is not an input credit. Warehouse local-goods columns are not applicable because local goods are not permitted.
| Movement/supply | Tax/reporting result |
|---|---|
| FTZ overseas entry | Outside scope; no report |
| FTZ overseas sale | Disregarded; no report |
| FTZ overseas transshipment/export | Outside scope; no report |
| FTZ overseas local removal | Import tax subject to exceptions; taxable purchase/input |
| FTZ local sale | Standard-rated local delivery or qualifying zero-rated export |
| FTZ local export | Zero-rated supply with evidence |
| FTZ local re-entry | Import tax subject to relief/CDS; taxable purchase/input |
| Warehouse overseas entry | Suspended import GST; taxable purchase tracking |
| Warehouse sale | Disregarded; no report |
| Warehouse direct export | No import GST; zero-rated supply |
| Warehouse local removal | Import tax subject to exceptions; taxable purchase/input again |
| EF preceding sales | Disregard all but last; last purchaser pays last-value tax/reports purchase |
| EF no sale | Untaxed raw-material import value/purchase/input; no repeat on already taxed inputs |
Version history and where to resolve operational questions
The amendment log records the 2016 marine-guide reference change and 2024 updates to temporary-import and related references. The cover gives the later January 2026 publication. GST enquiries go through IRAS Contact; Customs handles import procedures, warehouse/FTZ/EF permissions and schemes through its official website. Keep permits, goods status, last-sale values and movement evidence aligned across accounts and declarations rather than relying on a storage-location label.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗