Regulation 106B
Specialised Warehouses Scheme
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Subject to this regulation, a taxable person may make an application to the Comptroller for approval for one or more of the taxable person’s warehouses or other premises to be an approved warehouse for the purposes of sections 21(3)(y) and 21C of the Act if the conditions set out under paragraph (3) are satisfied.
Subregulation 2
Every application under paragraph (1) must —
be made in such form and manner as the Comptroller may determine; and
give a full and true account of the particulars or information furnished.
Subregulation 3
A taxable person is eligible to make an application under paragraph (2) if the taxable person satisfies the Comptroller that —
the warehouse or other premises are licensed as a bonded warehouse under Part 14 of these Regulations;
the taxable person is the licensee of the bonded warehouse mentioned in sub‑paragraph (a);
the warehouse or other premises are used for the taxable person’s business of storing goods;
at all times in the period referred to in paragraph (4), such proportion as the Comptroller may determine of the goods stored, or anticipated to be stored, at the warehouse or premises were or are goods prescribed under the Ninth Schedule to the Goods and Services Tax (International Services) Order 1993;
the proportion of customers of the taxable person who belong in a country outside Singapore satisfies such requirement as the Comptroller may determine;
the proportion of goods prescribed under the Ninth Schedule of the Goods and Services Tax (International Services) Order 1993 removed or to be removed from the warehouse for export satisfies such requirement as the Comptroller may determine;
the taxable person has faithfully observed and complied with all duties and obligations relating to the taxable person’s liability to pay customs and excise duties, income tax, property tax and goods and services tax; and
the taxable person is able to comply with such other conditions as the Comptroller may impose for the protection of revenue.
Subregulation 4
For the purpose of paragraph (3)(d) —
the period is such continuous period of 12 months (commencing not earlier than 24 months before, and ending not later than 24 months after, the date of the application) as the Comptroller may determine; and
the proportion of goods is to be ascertained without regard to any goods of the taxable person stored or anticipated to be stored in the warehouse or premises.
Subregulation 5
The Comptroller may, on an application made under paragraph (2), approve the application on such conditions or requirements as the Comptroller may, in the Comptroller’s discretion, impose.
Subregulation 6
An approval granted under paragraph (5) has effect for such period as the Comptroller may determine.
Subregulation 7
A taxable person must immediately notify the Comptroller of any change in the particulars or information furnished under paragraph (2).
Subregulation 8
The Comptroller may, at any time, by written notice, vary or revoke any approval granted under this regulation if the Comptroller is satisfied that the approved warehouse or the taxable person, as the case may be —
has provided any false, misleading or inaccurate declaration or information in the taxable person’s application under paragraph (2);
has at any time ceased to satisfy any of the requirements for eligibility under paragraph (3); or
has failed to comply with any condition or requirement imposed by the Comptroller under paragraph (5).
Subregulation 9
Unless the Comptroller otherwise allows, where the taxable person mentioned in paragraph (1) who made an application in respect of a warehouse or other premises fails to comply with any condition or requirement imposed by the Comptroller under paragraph (5) in respect of the approval of that warehouse or other premises, the taxable person must —
pay to the Comptroller without demand the amount of tax that would, but for section 21(3)(y) or 21C of the Act, be chargeable on any supply referred to therein (whether made by the taxable person or any other person) and taking place on or after the date of failure to comply with the condition or requirement up to and including the eve of the earliest of the following days:
the day the approval of the warehouse or other premises is revoked under paragraph (8);
the day the warehouse or other premises otherwise cease to be an approved warehouse; (iii)the day the failure is rectified; and
include the amount of tax in respect of such supply under sub‑paragraph (a) as output tax in the taxable person’s return.