Zero-GST warehouse licensees in Singapore: what the Customs list tells you
Under Singapore Customs' Zero-GST Warehouse Scheme (ZGS), approved companies may store imported non-dutiable goods for an indefinite period in a designated area licensed by Customs, the "licensed premises", with GST suspended. GST falls due only when goods leave the warehouse for local use or consumption. It is not payable when goods are removed for export, or when they are supplied or sold while still inside the warehouse. That is why regional distributors, cross-border sellers and commodity traders park stock in a zero-GST warehouse until they know where it will finally be sold.
Singapore Customs publishes the licensees as a names-only PDF. The edition as at 21 July 2026 carries 173 names, against 170 in the edition as at 1 March 2026; between the two editions, 10 names appeared and 7 dropped off. The PDF gives no address, licence type or goods category for any licensee.
How a zero-GST warehouse fits into an import flow
- Arrival: imported goods move into the licensed premises with GST suspended. Every movement into and out of the premises is declared through TradeNet under the conditions of the relevant Customs permit.
- Declaring agents: a declaring agent can apply for permits covering goods moving into, between and out of licensed premises only after the licensed premises operator has authorised that agent; Customs takes 2 working days to process the authorisation.
- Storage: goods can stay for an indefinite period, and a sale while they are inside the warehouse does not trigger GST.
- Exit: goods removed for export carry no GST; goods released into Singapore for local use pay GST at that point.
Three licence types, tied to TradeFIRST bands
| Licence | TradeFIRST band required | Facilitation and controls |
|---|---|---|
| Zero-GST Warehouse Type I | Standard | Lowest level of facilitation and of record-keeping criteria |
| Zero-GST Warehouse Type II | Intermediate | Middle tier; the type required for storing listed goods |
| Zero-GST Warehouse Type III | Enhanced or Premium | Highest facilitation and the strictest record-keeping and internal-control standard |
Customs summarises the benefits of each type in its ZGS Handbook. Because the published list does not show licence types, the type is one of the first things to confirm with an operator.
Annual licence fee by average stock value
| Average stock value in the licensed premises | Licence periods starting on or after 1 Jan 2024 | Licence periods starting on or after 1 Jan 2025 |
|---|---|---|
| S$1 million or less | S$1,195 | S$1,390 |
| More than S$1 million but less than S$5 million | S$2,990 | S$3,480 |
| S$5 million or more | S$4,785 | S$5,570 |
Listed goods and anti-money-laundering duties
Since 1 January 2018, a licensee that wants to store listed goods (defined by HS code) must obtain Singapore Customs' written approval, obtain the Intermediate band and a ZGS Type II licence under TradeFIRST, keep identity records of the persons who control and beneficially own the goods, and screen the customers who deposit them. Licensees must also file a Suspicious Transaction Report with STRO when they know or have reasonable grounds to suspect that property is connected to criminal activity. For anyone storing high-value goods, approval for listed goods is a sharper test of an operator than the licence alone.
Not every licensee is a third-party warehouse
The list mixes very different businesses:
- Contract logistics providers and forwarders: global groups such as DHL Supply Chain Singapore, Kuehne + Nagel and Yusen Logistics (Singapore), alongside local operators such as Oceanus Tradelog, Goodlink Shipping Services and Euro Pac Logistics.
- Valuables and bullion specialists: The Safe House SG, Singapore Precious Metals Exchange, Malca-Amit Singapore, Loomis International (SG) and Brink's Global Services.
- Fine-art handlers and galleries: Fine Art Logistics, Fine Art Storage Services, Heritage Fine Arts (SEA) and Whitestone Gallery (Singapore).
- Chemical and cold-chain storage: Milkyway International Chemical Storage, GKE Marquis, Storbest-SSHK Cold Logistics and Seo Eng Joo Frozen Food.
- Companies outside logistics: names such as Shimano (Singapore), Sysmex Asia Pacific, Groz-Beckert East Asia and Wearnes Automotive. Check whether such a licensee takes in outside customers' stock before treating it as a warehouse provider.
Where the public data runs out
- The Customs PDF lists names only: no address, licence type, goods category or route to the operator.
- Customs' location dataset on data.gov.sg, "Licensed Premises for Zero GST Goods", holds 111 premises records whose update stamps date from 2012, and fewer than half of the company names in it match a name on the 21 July 2026 list.
- A licensee can trade under a brand that differs from the registered name on the list, so matching each name to its UEN and registered address in ACRA's records is what makes licensees comparable.
Questions to put to a shortlisted operator
- Which zero-GST licence type does it hold, and is the licensed area at the site where your goods will sit?
- If your products fall under the listed-goods HS codes, does it hold Customs' written approval to store them?
- For chemicals and dangerous goods, does it hold the approvals required by the relevant competent authorities?
- Will it authorise your declaring agent for movements into, between and out of its licensed premises?
- How does it handle stock discrepancies, which Customs expects to be reported by the next working day?
Applying for your own licence
A company that would rather run its own zero-GST warehouse must be GST-registered with IRAS, hold a valid Customs Account, keep good compliance records with Customs and IRAS, and use a storage-based facility with security measures over which it has legal control, including a tenancy agreement and the right to install the security features Customs requires. It must pass a TradeFIRST assessment at the band needed for the licence type. The application needs an ACRA BizFile report, audited financial statements for the past three years, a layout plan marking the licensed area, entry and exit points and security features, and the title deed or tenancy agreement. Processing generally takes 3 to 4 months from a complete submission, and Customs may require a banker's guarantee or insurance bond.
Zero-GST warehouse or licensed warehouse?
Operators use the word "bonded" for both. Licensed Warehouses hold dutiable goods (liquor, tobacco, motor vehicles, petroleum and biodiesel blends) with both duty and GST suspended. Zero-GST warehouses hold non-dutiable goods with GST suspended, and those goods may also be placed under IRAS' Major Exporter Scheme or Import GST Deferment Scheme. An operator advertising "bonded warehousing" may hold either licence, or both, so ask which one covers your goods.
Sources: Singapore Customs, Zero-GST Warehouse Scheme; Licensed Premises for Zero-GST Goods, as at 21 July 2026; Depositing Goods in Licensed or Zero-GST Warehouses.