warehouse of goods

Warehousing of Liquors and Tobacco

All imports of liquors and tobacco (including cigarettes) must be stored in a licensed warehouse. Application for stuffing/unstuffing of dutiable goods at a licensed warehouse should be e-filed to Company Compliance Branch 24 hours before the operation. Click here to e-file application.

Every case, cask or package in good condition, containing dutiable goods shall be deemed to contain the full quantity as declared in the relevant Customs permits unless a Customs inspection is conducted. Application for a Customs inspection should be made within 24 hours of arrival of the goods in a licensed warehouse. Click here to e-file application.

After the inspection, the owner of the goods or his agent may re-condition or repack the goods. Duties may be remitted on any goods found deficient at the time of inspection.

Goods that are not fit for human consumption may be destroyed under Customs supervision.

Fees for inspection, supervision of repacking and destruction are payable in respect of dutiable goods surveyed, repacked or destroyed.

Please click here ( DOC 30kb ) for an overview of the procedure for storing dutiable imports in licensed warehouses and here for more information on the licensed warehouse scheme.


Warehousing of Non-Dutiable Goods

Imported non-dutiable goods can be stored in a Zero-GST Warehouse pending re-export. The GST on the imported goods will be suspended as long as the goods remain in the warehouse. GST is not charged on the sales of goods while they are in the warehouse. There is also no GST payable on the goods when they are removed for export. GST is only charged when the goods are removed from the warehouse for local use.

The movement of goods into and from the Zero-GST warehouse must be covered by relevant Customs permits.

The licensee must maintain inventory record on goods stored. A discrepancy report must be submitted without delay to Schemes Promotion & Administration Branch on any discrepancy in stock.

Please click here ( DOC 36kb ) for an overview of the procedure for storing non-dutiable imports in Zero-GST warehouses and here for more information on the Zero- GST warehouse scheme.
Source: http://www.customs.gov.sg