Map the service and goods movement
International transport and qualifying local ancillary transport can be zero-rated under their specific provisions. Handling or storage inside a free trade zone or designated area requires imported goods or goods for export. Outside those areas, first-leg import services have overseas-business-customer and direct-beneficiary conditions. A licensed or zero-GST warehouse is not automatically a free trade zone. Identify the actual contractual supplier, movement and service location before choosing a rate.
Check redelivery exceptions and evidence
From 1 January 2023, a redeliverer treated as supplying low-value goods must standard-rate related freight, insurance and administration charges under the stated rules, rather than applying ordinary international-carriage relief. General freight forwarding is not automatically redelivery. Keep contracts, bills of lading, export certificates and shipment links proving the chosen provision. Separately supplied local transport, handling or storage cannot inherit another supplier’s international treatment merely through rebilling.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗