Container Freight Warehouse License

What is it?

A Container Freight Warehouse (CFW) licence allows approved logistics operators to bulk-break, consolidate, and manage Less than Full Container Load (LCL) cargo efficiently and securely outside a Free Trade Zone. Only non-dutiable, non-controlled, and non-strategic goods can be stored in these facilities. 

How to Qualify?

Use this checklist to confirm you meet the requirements to qualify for a CFW licence:

You must:

• Be Goods and Services Tax (GST)-registered with Inland Revenue Authority of Singapore (IRAS)

• Hold a valid Customs Account

• Have good compliance records with Singapore Customs and IRAS

• Use a storage-based facility with proper security measures

• Operate a robust computerised inventory system that tracks and accounts for all goods

• Take full responsibility for the security, accountability and control of goods

• Complete a TradeFIRST assessment and meet all mandatory criteria, achieving at least the Enhanced Band

Processing time is typically 3 to 4 months from the date of submission. Complex cases may take longer. 

Licence Fee

The annual licence fee costs S$4,000. 

Key Responsibilities

Accountability to Singapore Customs

• Be fully accountable for all goods stored in the warehouse

• Pay GST on any goods that are not properly accounted for

• Submit timely, reconciled monthly reports

• Declare relevant Customs permits through TradeNet for all movements of goods

• Report any discrepancies by the next working day

• Provide support during investigations, audits, stock checks or supervision (e.g. manpower, system access, period audit, stock check and supervision operation)

• Comply with the GST Act, GST Regulations and all licensing terms and conditions

Accountability to Other Competent Authorities

• Secure necessary approvals from relevant authorities before handling controlled activities or goods.

Inventory and Goods Movement

• Declare all in/out movements via the correct TradeNet permits

• Keep all goods no longer than 14 days from the date of unstuffing

• Maintain complete, up-to-date inventory and supporting records

Physical Security

• Ensure adequate security measures at all times

• Secure all entrances and exits when no goods are moving

• Obtain prior approval before making any structural changes to the premises

Customs Supervision

Submit e-filing 1 working day in advance for:

• Unstuffing of LCL containers

• Direct release of consignments

• Partial release of consignments

Refer to the Fees for Supervision of Unstuffing. 

How to Apply

Here are the steps to apply for the licence:

Step 1: Complete the TradeFIRST Self-Assessment Checklist.

Step 2: Prepare your supporting documents:

• Accounting and Corporate Regulatory Authority (ACRA) BizFile Report

• Audited financial statements (past 3 years)

• Layout plan of the licensed premises with security features

• Title deed or tenancy agreement

Step 3: Submit your application online.

Singapore Customs may request a Banker’s Guarantee or insurance bond when necessary. 

If your application is approved, Singapore Customs will contact you for the next steps. 

For guidance, you may email customs_schemes@customs.gov.sg.

Changes for Existing Licensees

You can apply online to update your records or request changes to your existing licence conditions. 

Frequently Asked Questions (FAQs)

What is the difference between a CFW, Zero-GST Warehouse, and Licensed Warehouse?

• Zero-GST Warehouse: For long-term storage of non-dutiable goods with GST suspended.

• Licensed Warehouse: For long-term storage of dutiable goods with duty/GST suspended.

• Container Freight Warehouse: For bulk-breaking and consolidation activities, not for long-term storage of goods. Only non-dutiable, non-controlled, and non-strategic goods are allowed.