Logistics and Freight Forwarding: GST Treatment

Key requirements

International transport and qualifying ancillary local legs can be zero-rated, while FTZ/designated-area handling and storage have their own provisions. First-leg import services outside those areas require the specified overseas-business and direct-benefit conditions. Keep transport and contract evidence for the particular route. From 2023, redeliverers deemed suppliers of low-value goods cannot use the ordinary international-freight zero-rating for related freight, insurance and administrative fees. Cost recoveries and imports on behalf of customers require principal/agent analysis and correct permit ownership. Do not treat all warehouse service as out-of-scope merely because the stored goods have not cleared Customs.