Verify the container and supply
Qualifying sea or air containers must meet the prescribed industry standards and be used or intended for international goods transportation. Containers converted to local storage, offices or dormitories do not qualify. Sale, lease, repair, maintenance and prescribed management services can be zero-rated. A supplier must contract in its own capacity and have legal recourse for the customer’s payment; simply rebilling another party’s repair expense does not establish that service.
Separate ancillary and standalone charges
Transport, storage and handling may follow qualifying repair or management when supplied as part of the same contract. Standalone logistics, cargo handling, depot audits and similar charges do not qualify under the container-service provision, although another international-service rule may apply. Spare parts sold without repair follow goods/export rules. Retain contracts, container standards and intended-use evidence; unsupported zero-rating can require tax repayment and penalties.
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 ↗