Key requirements
Qualifying services include storage, auction, broking and valuation for specified art, antiques, metals and stones. Customer belonging and direct-benefit rules matter, including the stated GST-registered Singapore beneficiary condition from 2020. Only the approved operator can zero-rate its qualifying private-storage-unit supply. Approval is warehouse-specific, not automatically valid at every site of an operator. Apply with F26, the ZG or licensed-warehouse licence, projection evidence and certified ASK or ACAP. Verify the warehouse’s current active status and address before relying on a supplier’s old approval letter. Ordinary storage of other goods is not covered merely because it is valuable.
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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