Specialised Warehouse Scheme (SWS)

With this scheme, a qualifying service which is performed on an eligible commodity in an Approved Specialised Warehouse & the licence/lease/tenancy with respect to storage space in that warehouse could be zero-rated to an overseas person.

Here, an ASW (Approved Specialised Warehouse) refers to a warehouse which is approved under the Specialised Warehouse Scheme. This scheme is meant for a warehouse which is utilised for rendering specialised storage facility options to foreigners and the majority of the stored qualifying commodities will be exported eventually.

What is the Aim of SWS?

SWS aims at facilitating the zero-rating relief to an overseas individual on the supplies which are listed below:

  • Eligible services (examples: services related to auction, storage, valuation, and broking) rendered on qualifying commodities (examples: antiques, works of art, precious stones and metals) which are part of the ASW storage. Any business which has registered for GST will be allowed to zero-rate its supplies provided the required conditions are met.
  • Lease/licence/tenancy to make use of the ASW storage space. This is inclusive of a 'private storage unit' provision which is used generally in order to supply commodities for GST-related reasons. Only an ASW operator will be in a position to zero-rate such kinds of supplies.

How Can You Qualify for This Scheme?

A zero GST operator or a licensed warehouse which is primarily utilised for warehousing qualifying commodities can apply for this scheme.

Other eligibility criteria include:

  • Majority of the commodities (minimum 90%) which are warehoused are eligible commodities which have been stored for foreigners.
  • Majority of the clients (minimum 90%) who use the warehousing facility should be foreign clients.
  • Majority of the eligible commodities (minimum 90%) which are stored for foreigners and are moved from the warehouse for export purposes.

The GST Comptroller will sanction approval to a warehouse on a case-by-case basis.

How to Apply for SWS

You will need to present to the GST Comptroller the GST F26 form (SWS application form) plus any supporting documents that were mentioned in the application form.

Approved Warehouse Operators/Specialised Warehouses under this scheme are the following:

Serial no ASW Operator GST Registration Number ASW Address Approval Date Status Licensed Number
1. Fine Art Logistics NLC Pte Ltd 200910054R 32 Changi North Crescent, The Singapore Freeport, Singapore 499643 1 March 2012 Active FP004Z
2. Helutrans Artmove (S) Pte Ltd 200916870M 32 Changi North Crescent, The Singapore Freeport, Singapore 499643 15 December 2011 Active FP001Z
3. Malca-Amit Singapore Pte Ltd Malca-Amit Singapore Pte Ltd 32 Changi North Crescent, The Singapore Freeport, Singapore 499643 13 February 2012 Active FP006Z

Other Schemes Available


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