What is a Zero-GST Warehouse Scheme (ZGS)?
The Zero-GST Warehouse Scheme (ZGS) is primarily used for the storage of imported, non-dutiable goods into a customs-approved ZGS warehouse.
Goods imported and sent to the ZGS warehouse will enjoy a suspension in import GST.
GST is only payable when the goods are released for sale in the local market. GST will be zero-rated when the goods are released from a ZGS warehouse for re-export.
Related questions
Are there any Customs schemes where the GST on imported goods meant for re-export is suspended?
What are the required procedures for the exportation of goods from a Zero-GST warehouse to a Free Trade Zone (FTZ)?
What is the difference between the Major Exporter Scheme (MES) and Zero-GST Warehouse Scheme (ZGS)?
How do I apply for the Zero-GST Warehouse Scheme (ZGS)?
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