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Organization : Inland Revenue Authority of Singapore
Scheme Name : SWS Specialised Warehouse Scheme
Country : Singapore
Website :
Details Here :–SWS-/

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Under this scheme, qualifying services performed on qualifying goods in Approved Specialised Warehouses and the lease/ tenancy/ licence of storage space in these warehouses can be zero-rated to overseas persons.

Related : IRAS Zero GST Warehouse Scheme Singapore :


The Specialised Warehouse Scheme (SWS) is for warehouses that are used for providing specialised storage facilities to overseas persons and most of the qualifying goods stored will eventually be exported. A warehouse approved under SWS is known as an “Approved Specialised Warehouse” (ASW).

Facilitate Zero-Rating

The purpose of SWS is to facilitate zero-rating relief on the following supplies to overseas persons :
** Qualifying services (e.g. storage, auction, broking, valuation services) performed on qualifying goods (e.g. works of art, antiques, precious metals and stones) stored in an ASW.

** All GST-registered businesses can zero-rate their supplies that meet the conditions.
** Lease/ tenancy/ licence to occupy storage space in an ASW.

** This includes the provision of a ‘private storage unit’ which is generally a supply of goods for GST purposes. Only the operator of an ASW can zero-rate such a supply.

Eligibility Requirements

For a warehouse to be eligible for SWS, you (as the operator of the warehouse) must satisfy the following requirements in respect of the warehouse :
(a) You are a GST-registered business.

(b) The warehouse is already licensed by Singapore Customs as a Zero-GST Warehouse (Type I or II licence) or Licensed Warehouse3.
(c) You are the licensee of the Zero-GST/ Licensed Warehouse and use the warehouse for your business of storing goods for your customers.

(d) Your overseas4 customers (who must either own the goods or act on behalf of another overseas person) must account for more than 90% of the total number of customers who store goods in the warehouse.

In your application, you will need to declare the number of overseas customers and total number of customers (both local and overseas) as at the date of application.

If you wish to provide projected numbers, please state the date on which you based your projection and provide us with your basis of projection.

(e) The qualifying goods (refer to paragraph 5) stored in the warehouse must account for more than 90% of the total units of goods stored in the warehouse.

In your application, you will need to declare the total units of qualifying goods and the total units of goods (including non-qualifying goods) stored for your customers in the warehouse in a period of 12 months.

The 12-month period will be the immediate past financial year or any 12 continuous calendar months within the past 18 calendar months. For newly established business, you may use projected numbers and provide us with your basis of projection.

(f) The units of qualifying goods removed for export must account for more than 90% of the total units of qualifying goods removed from the warehouse.

Qualifying for SWS

Operators of Zero GST or Licensed warehouses predominantly used for storing qualifying goods may apply for the SWS.

Amongst other eligibility requirements :
** Most of the goods (at least 90%) stored in the warehouse are qualifying goods stored for overseas persons.
** Most of the customers (at least 90%) who store goods in the warehouse must be overseas customers; and

** Most of the qualifying goods (at least 90%) stored for overseas persons that are removed from the warehouse are for export. The Comptroller of GST will grant approval on a warehouse-by-warehouse basis.

Applying for SWS

To apply, please submit the GST F26 : Application for Specialised Warehouse Scheme (74KB) with the supporting documents stated in the form to the Comptroller of GST.

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