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Singapore Customs

Depositing Goods in Free Trade Zones

Find out how Singapore’s Free Trade Zones facilitate trade through tax suspensions, permitted activities, and specific storage regulations for dutiable goods.

Last updated 26 January 2026

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Duty and GST
Dutiable goods

Free Trade Zones (FTZs) in Singapore facilitate entrepot trade and transhipment activities.

All goods arriving by sea or air must first be deposited in an FTZ. If this is not practical, the goods may be deposited in Customs-approved premises, such as licensed warehouses.

Duty and GST

Duty and GST are suspended for goods stored in an FTZ. These taxes are payable only if your goods:

  • are consumed within the FTZ; or

  • leave the FTZ and enter Singapore’s customs territory for local sale or consumption

Dutiable goods

Liquor and tobacco can be stored in an FTZ for up to 30 days before being transhipped or moved to licensed premises. If the goods need to be stored for more than 30 days, they must be removed from the FTZ and deposited in a licensed premise. Failure to comply is an offence. Goods under a “through” bill of lading or airway bill have no storage restriction.

For more details, refer to Circular No. 01/2020 – Storage of Dutiable Goods in FTZs.