Qualify the warehouse
Eligible goods include defined art, antiques, artefacts, collector items, precious metals and stones, jewellery and wine. Operators must be GST-registered licensees of the stated Type I or II Customs warehouse. Overseas customers, qualifying stored units and qualifying removals for export each face their separate more-than-ninety-percent tests. Approval also requires compliance and ASK or ACAP conditions; security, climate control and insurance are expected for the stored goods.
Apply separately and document supplies
Submit GST F26 with the warehouse licence, supporting calculations or projections and applicable certified review. Each warehouse needs its own application; approval is normally three years. Zero-rating applies to prescribed services or the operator’s qualifying storage-space arrangement, subject to customer and direct-benefit conditions. Keep confirmations and service records; a warehouse licence alone does not qualify every good or service for zero-rating.
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.
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