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What is a Zero-GST Warehouse Scheme (ZGS)?


Updated by CUSTOMS
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.

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