| Item | Details |
|---|---|
| Agency | Singapore Customs |
| Applicant access | UEN-registered businesses with Corppass |
| Processing estimate | 3-4 months upon submission of full documents |
| Validity | Annual fees apply. Type I: Standard; Type II: Intermediate; Type III: Enhanced or Premium. |
Scope and eligibility
ZGS suspends GST on eligible non-dutiable imports stored in approved warehouses. GST becomes payable on local release; export or sale while goods remain in the warehouse follows the stated suspension treatment. The applicant needs GST registration, a Customs Account, good compliance and control over the storage premises.
Application steps
- Choose Type I, II or III and complete its TradeFIRST checklist
- prepare business, financial, premises and security evidence
- apply online and provide any required bank guarantee or insurance bond.
Documents to prepare
- BizFile
- three years of audited accounts
- stamped layout showing licensed area, entry/exit and security
- title/tenancy giving legal control of the site and security changes
- other relevant records.
Fees and validity
| Fee item | Published amount |
|---|---|
| Average stock value up to S$1m | S$1,390 annually from 1 Jan 2025 |
| Above S$1m and below S$5m | S$3,480 annually from 1 Jan 2025 |
| S$5m or more | S$5,570 annually from 1 Jan 2025 |
Annual fees apply. Type I: Standard; Type II: Intermediate; Type III: Enhanced or Premium.
Important details and examples
The eligibility section estimates three to four months; the sidebar lists two to three. Confirm the current estimate with Customs. Security and record-keeping standards increase from Type I to Type III.