You can suspend GST and duty on dutiable goods by storing or depositing them in Licensed Warehouses.

What Goods Can/Must Be Stored In Licensed Warehouses?
Why Store My Goods In Licensed Warehouses?
Who Provides Licensed Warehouses?
Can My Own Warehouse Be A Licensed Warehouse?

What Goods Can/Must Be Stored In Licensed Warehouses?

• Licensed Warehouses are for imported dutiable goods - intoxicating liquors, petroleum products, tobacco products and motor vehicles.

• Intoxicating liquors and tobacco products must be stored in Licensed Warehouses. They cannot be stored in Free Trade Zones or Zero-GST Warehouses.

See:	Warehousing of liquors and tobacco

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Why Store My Goods In Licensed Warehouses?

• The main advantage is that duty and taxes (GST) are suspended in Licensed Warehouses until they are removed from the premises and enter the local market for consumption.

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Who Provides Licensed Warehouses?

• Warehouse facilities may be provided by:

• manufacturers
• wholesalers
• distributors
• private warehouse operators

See:	List of Licensed Warehouses for liquors and tobacco List of Licensed Warehouses for motor vehicles

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Can My Own Warehouse Be A Licensed Warehouse?

• You can convert part of or your whole warehouse into a Licensed Warehouse through the License Warehouse Scheme (LWS).

• You need to pay a licence fee to Singapore Customs.

See:	Licensed Warehouse Scheme (LWS)

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