Zero-GST Warehouse (ZGS)
The Zero-GST (ZGS) Warehouse Scheme is a Singapore Customs licensing scheme that allows non-dutiable imported goods to be stored in a designated warehouse with GST suspended. GST is only accounted for when the goods are removed from the warehouse for local consumption; goods that are re-exported never incur Singapore GST.
ZGS warehouses come in tiers (Types I, II and III) reflecting the level of controls and the range of activities permitted. The scheme supports Singapore's role as a regional distribution hub — companies can hold regional stock in Singapore and ship it out again without the GST cost of local importation.
For a regional distribution centre, paying GST on stock that is only passing through Singapore makes no sense. The ZGS warehouse lets a business hold and re-export inventory with GST suspended, so Singapore works as a duty- and GST-neutral hub — a key reason global companies base their regional stock here.
What goods can go into a ZGS warehouse?
Non-dutiable imported goods. Dutiable goods (liquor, tobacco, petroleum, motor vehicles) use the Licensed Warehouse scheme instead.
When is GST payable?
Only when the goods are removed from the warehouse for local consumption; re-exported goods incur no Singapore GST.