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.
SWS aims at facilitating the zero-rating relief to an overseas individual on the supplies which are listed below:
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:
The GST Comptroller will sanction approval to a warehouse on a case-by-case basis.
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|