Please note that a Free Trade Zone (FTZ) is a designated area in Singapore meant to facilitate entrepot trade and the transhipment of goods. Local goods and/or other GST-paid goods may be moved from Customs Territory (CT) into the FTZ for storage, pending export or transhipment without producing any permit at the checkpoint/FTZ gates. In the event that the goods stored in the FTZ are not exported, such goods are subjected to existing customs import procedures, and duty and/or GST is payable if the goods are subsequently brought back into CT. 

For further clarifications on the Major Exporter Scheme import requirements, you may visit the IRAS website or email them at gst@iras.gov.sg.