The Zero-GST Warehouse Scheme (ZGS) allows approved companies to store imported non-dutiable goods for an indefinite period of time in a designated area licensed by Singapore Customs, with the Goods and Services Tax (GST) suspended. This designated area is termed as licensed premises. GST is payable when these goods are removed from the zero-GST warehouse for local use or consumption. GST is not payable when these goods are removed for export, or when supply or sale of these goods takes place while they are in the warehouse.

You are required to apply for an In-Non-Payment (APS) permit to account for the importation and movement of your goods into the ZG warehouse. For the subsequent re-exportation of your goods overseas, an OUT (APS) permit is required to account for the export of your goods from the warehouse.