Key requirements
Customs administers the approved warehouse. Report the imported value in Box 5 even while tax is suspended. Local removal generally creates Customs GST and an eligible input claim based on the permit; MES or approved 3PL removal can remain suspended and has no paid input tax to claim. Export removal can be zero-rated with evidence. Transfers between ZG warehouses do not trigger the described import payment, and goods supplied while remaining within the warehouse are out-of-scope and not reported as sales. Identify the actual movement rather than applying one code to every warehouse transaction.
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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