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IRAS e-Tax Guide

GST Guide for the Logistics Service Industry

Published by
Inland Revenue Authority of Singapore
Published on 20 Dec 2016

Disclaimers: IRAS shall not be responsible or held accountable in any way for any damage, loss or expense
whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax
Guide, or errors or omissions in the transmission of the Contents. IRAS shall not be responsible or held
accountable in any way for any decision made or action taken by you or any third party in reliance upon the
Contents in this e-Tax Guide. This information aims to provide a better general understanding of taxpayers’ tax
obligations and is not intended to comprehensively address all possible tax issues that may arise. While every
effort has been made to ensure that this information is consistent with existing law and practice, should there
be any changes, IRAS reserves the right to vary our position accordingly.
© Inland Revenue Authority of Singapore
All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means,
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Table of Contents
Page
1

Aim ..................................................................................................................... 1

Background ....................................................................................................... 1

At a glance ......................................................................................................... 2

Recovery of Costs ............................................................................................ 6

International Transportation of Goods............................................................ 8

Local Transportation within Singapore, provided together with International
Transportation of Goods ................................................................................ 11

Local Transportation of Goods within Singapore (but outside FTZs or
designated areas) only ................................................................................... 12

Handling Services and Storage Services within FTZ or designated area .. 17

Handling Services within Singapore but outside FTZs or designated
areas................................................................................................................. 21

Storage Services within Singapore but outside FTZs or designated
areas................................................................................................................. 28

Illustration on the GST Treatment of the Logistics Services ...................... 33

Importing Goods on behalf of your Customers ........................................... 35

Providing Export Documents to your Customers ........................................ 37

Frequently Asked Questions (FAQ) .............................................................. 40

Contact Information ........................................................................................ 40

Annex A – List of Free Trade Zones (FTZs) and Designated Areas of a Port,
Terminal and Airport ............................................................................................... 41
Annex B – Categories of Logistics Services......................................................... 43
Annex C – List of International Services for the Logistics Service Industry ..... 45
Annex D – List of Handling Activities that may be performed by the Logistics
Service Industry ...................................................................................................... 48
Annex E – Common Errors made by the Logistics Service Industry.................. 49
Annex F – Suggested Template of a Register of Subsidiary Export Certificate and
Note of Shipment ..................................................................................................... 53

GST Guide for the Logistics Service Industry

Aim

1.1

This guide serves to:
•

Explain the GST principles relevant to the logistics service industry; and

•

Clarify the GST treatment of some of the more common services provided
by businesses in the logistics service industry1.

1.2

You should read this guide if you are GST-registered and are in the business
of providing logistics services such as transportation, goods handling (e.g.
labeling, re-packing, inventory control, etc) and storage of goods.

Background
Services provided by logistics businesses

2.1

2.2

In the logistics service business, there are three main categories of services:
•

Transportation Services (including ancillary handling activities such as
stuffing, loading and unloading)

•

Handling Services

•

Storage Services

The transportation, handling and storage services may be provided in any of
the three main geographical regions:
•

Outside Singapore;

•

Within the Free Trade Zones (FTZs) or designated areas of a port, terminal
and airport (hereafter referred as “designated areas”); or

•

Within Singapore (including Zero-GST/Licensed/Bonded warehouses) but
outside the FTZs or designated areas.

Annex A shows the list of FTZs and Designated Areas. Annex B lists some
examples of the logistics services provided in each of these three geographical
regions.

This e-Tax Guide replaces the IRAS’ e-Tax Guide “GST Guide for the Logistics Service Industry”
published on 28 Aug 2012.
1

At a glance

3.1

Generally, all supplies of services made in Singapore in the course or
furtherance of your business are subject to GST at the prevailing rate.

3.2

You can zero-rate (i.e. charge GST at 0%) your supply of services to your
customers only if your supply fulfils specific conditions to qualify as an
international service under Section 21(3) of the GST Act. In addition, you must
support with documentary evidence or records that the conditions for zerorating are satisfied.

3.3

The relevant zero-rating provisions in the GST Act applicable to the logistics
service industry are:
GST Act
Section 21(3)(a), (b)
and (c)

Services that can be zero-rated
International transportation (including local
transportation and handling services ancillary
to international transportation)

Section 21(3)(l)

Handling or storage services provided within
FTZs and designated areas on imported
goods or goods for export

Section 21(3)(k)

Handling, transportation, or storage services
provided within Singapore (but outside FTZs
and designated areas) at the first leg of import
to an overseas customer in business capacity

Section 21(3)(g)

Services provided to an overseas customer
that are supplied directly in connection with
goods for exports

The list of zero-rating provisions for international services that are relevant to
the logistics service industry can be found in Annex C.
3.4

An overview of the applicable zero-rating conditions for Transportation,
Handling and Storage Services provided in each of the three main
geographical regions are shown in Tables 1, 2 and 3 respectively in the
subsequent pages.

3.5

The details of GST treatment of the various logistics services are elaborated
in later parts of this guide.

3.6

Errors commonly made by the logistics service industry are highlighted in
Annex E.

Table 1: Zero-Rating of Transportation Services
Geographical
regions
Services
Only international
transportation
services

To / From
outside
Singapore

Within FTZ or
designated
area

Always zero-rated2 to both
local and overseas
customers.

Within Singapore but outside
FTZs or designated areas

Not applicable

[Refer to paragraph 5.]

International
and local
transportation
services (when
provided together
as one supply)

Zero-rated only if contractually provided by same supplier2 and 3 .
Can zero-rate to both local and overseas customers.
[Refer to paragraph 6.]

Zero-rated only under these
scenarios:
Scenario 1

Only local
transportation
services

Zero-rated4
only if on
imported
goods or
goods for
export.
Not
applicable

[Regarded as
part and parcel
of handling
services within
FTZ or
designated area.
Refer to
paragraph 8.]

Local transportation services are
supplied to an overseas
customer in business capacity5
for the first leg of import*.
* First leg of import means from
the entry point in Singapore (i.e.
FTZ or designated area) to the
first destination6 in Singapore.
[Refer to paragraphs 7.3 and 7.4.]

Scenario 2
Local transportation services are
supplied to an overseas
customer (in business or
personal capacity) on goods for
export7.
[Refer to paragraphs 7.5 to 7.8.]

2
3
4
5
6

This is under Section 21(3)(a) and (c) of the GST Act.
This is under Section 21(3)(b) of the GST Act.
This is under Section 21(3)(l) of the GST Act.
This is under Section 21(3)(k) of the GST Act.
The first destination in Singapore is usually the place stated on consignment note or any other
supporting documents for the import. If the place is unknown, then it would be the first place in
Singapore that the goods are transported to from the FTZ or designated area.
This is under Section 21(3)(g) of the GST Act.
3

Table 2: Zero-rating of Handling Services
Geographical
regions
Services

To / From
outside
Singapore

Within FTZ or
designated
area

Within Singapore but
outside FTZs or
designated areas
Zero-rated only under these
scenarios:
Scenario 1
Handling services are
supplied to an overseas
customer (in business or
personal capacity) on goods
for export8.
[Refer to paragraphs 9.4 to 9.8.]

Scenario 2
Handling services
[Refer to Annex D for
the list of handling
activities that may be
performed by the
logistics service
industry.]

Not
applicable

Zero-rated4
only if on
imported goods
or goods for
export.
[Refer to
paragraph 8.]

Handling services are
supplied to an overseas
customer in business
capacity for the first leg of
import9 (i.e. from FTZ or
designated area to first
destination in Singapore).
[Refer to paragraphs 9.9 to
9.11.]

Scenario 3
Ancillary10 handling services
provided together with both
international and local
transportation services are
contractually provided by
same supplier to a customer
(i.e. local or overseas).
[Refer to paragraphs 9.12 and
9.13.]

8
9
10

This is under section 21(3)(g) of the GST Act.
This is under section 21(3)(k) of the GST Act.
This is under section 21(3)(a), (b) and (c) of the GST Act.
4

Table 3: Zero-rating of Storage Services
Geographical
regions
Services

To / From
outside
Singapore

Within FTZ
or
designated
area

Within Singapore but
outside FTZs or
designated areas
Zero-rated only under these
scenarios11:
Scenario 1

Storage services

Not
applicable

Zero-rated4
only if on
imported
goods or
goods for
export.
[Refer to
paragraphs 8.3,
8.7 to 8.11]

Storage services provided at
the first leg of import (i.e. from
FTZ or designated area to first
destination in Singapore) are
supplied to an overseas
customer in business capacity,
where the supplier must also
provide transportation services
for the first leg12.
[Refer to paragraphs 10.3 and
10.4.]

Scenario 2
Storage services are supplied
to an overseas customer (in
business or personal capacity)
on goods for export13.
[Refer to paragraphs 10.5 to 10.8.]

12
13

In addition to these scenarios, storage services performed on qualifying goods stored in Approved
Specialised Warehouses can be zero-rated to overseas persons under the Specialised Warehouse
Scheme. For more information, please refer to our e-Tax Guide “GST: Specialised Warehouse
Scheme and Zero-rating of Supplies” which can be downloaded from www.iras.gov.sg.
This is under section 21(3)(k) of the GST Act.
This is under section 21(3)(g) of the GST Act.
5

Recovery of Costs

4.1

When is it a supply made by you (i.e. reimbursement)?

4.1.1

In your billings for the services provided, you usually itemize the various
charges. Besides the charges for the main services provided by you (i.e.
Transportation, Handling and Storage Services), your invoice may also include
recovery of the costs you have incurred as a principal.
You incurred the cost as a principal if:
a) You have purchased the goods or services from the supplier in your
own capacity; and
b) You are legally liable to pay the supplier for the goods or services
billed to you.

4.1.2

For GST purpose, the recovery of costs (incurred by you as principal) is termed
as reimbursement and will form part of the supply of your services to your
customer. Thus, the GST treatment of the reimbursement will follow that of
your supply.

4.1.3

Therefore, if you are recovering costs that are related to your main services
provided to your customer, the GST treatment of the reimbursement will follow
that of the main services (e.g. transportation, handling, and storage services)
provided by you. To decide whether GST is chargeable at the prevailing rate
or 0% for the reimbursement, you have to ascertain which type of services the
costs recovered is primarily for. This is because there are different zero-rating
rules for Transportation, Handling and Storage Services.

4.1.4

Examples of recovery of costs incurred as a principal which are
reimbursements include wharf handling charges and container freight station
charges.

4.1.5

There may be instances where the recovery of cost does not relate to any
supply of goods or services by you. Instead, the recovery of cost arises from
you helping a third party (e.g. your related company) to purchase the goods or
services for reasons of convenience or costs saving, etc.

4.1.6

In such instance, the GST treatment of the recovery of costs (incurred by you
as principal) with no mark-up will follow that of the goods or services you
originally purchased. If you charge a mark-up for the additional service you are
providing, the mark-up is treated as a separate supply of administrative /
arranging / facilitation service. The GST treatment is then decided separately
from the recovery of costs.

4.2

When is the recovery not regarded as a supply made by you (i.e.
disbursement)?

4.2.1

Where the costs recovered from your customers are not those incurred by you
as a principal, but you have merely made payment on behalf of your customer,
such cost recovery is termed as disbursement for GST purpose.

4.2.2

Disbursement is not subject to GST, as it is not a supply made by you. For the
costs paid on behalf of your customer, you cannot claim the GST incurred as
the supply is made to your customer.

4.1.3

Examples of disbursement are:
-

Recovery of import GST paid by you on behalf of your customer who is the
importer on record.

Recovery of freight or insurance charges paid by you when the freight or
insurance services are separately contracted by your customer with the
supplier.

International Transportation of Goods

5.1

Generally, the provision of international transportation services involves
transport of goods or passengers by air, land or sea either from or to a place
outside Singapore, or between two places outside Singapore.

5.2

In the logistics service industry, the services provided for transporting or
arranging the transport of goods are international services and may be zerorated14 where the transport is:
(i) By air or land:
from a place outside Singapore to another place outside Singapore; or
from a place in Singapore to a place outside Singapore; or
from a place outside Singapore to a place in Singapore.
(ii) By sea:
from a place outside Singapore to another place outside Singapore; or
from a place in Singapore to international waters; or
from international waters to a place in Singapore.

5.3

You can zero-rate the above international transportation services to both local
and overseas customers.

5.4

Examples of international transportation services which can be zero-rated are
ocean freight, air freight and freight-related charges. Freight-related charges
in relation to international transportation include fuel surcharge, terminal
handling charges, agency fees, demurrage charges15, detention charges16 and
documentation fees (such as delivery order fees, air waybill / bill of lading fees,
bill of lading surrender fees and fees for other shipping documents).
Example 1
A shipping line provides international transportation of goods from Vietnam
to Singapore. As the customer is late in the collection of incoming cargo and
the return of the empty freight container, the shipping line bills the customer
for the demurrage and detention charges in addition to the freight charge.
The shipping line can zero-rate the international freight charge to the
customer. It can also zero-rate the demurrage and detention charges which
are ancillary to its international transportation services.

14
15

This is under Section 21(3)(a) and (c) of the GST Act.
Demurrage fee is charged by the shipping lines for the late collection of incoming cargo or for the
delay in the shipment of outgoing goods.
Detention charge is imposed by the shipping lines for the late return of the empty container to the
depot after the imported goods have been unloaded, or for the late delivery of the laden container to
the shipping line for export.
8

5.5

Sea freight containers are usually provided by shipping lines to customers as
part of the freight services to load the goods for transportation. In the course
of providing transportation services, you (as a freight forwarder) may incur the
following charges17 upon the collection or return of the container at the depot:
Container service fees charged by container depot operators18
• Depot handling charge19 (DHC)
• Container repair charge20
• Container washing charge21
• Removal charge22
• Cancelled shipment charge and yard lift-on / lift-off charge23
Fees charged by shipping lines (but collected by depot operators)24
• Detention charge25
• “Dangerous goods” stickers26

5.6

If you have contracted and arranged with the shipping line for freight services
so as to provide international transportation services to your customers (e.g.
in the case of consolidated shipment for various shippers), your recovery of
the above charges from the customers will be a reimbursement. It forms part
of your supply of international transportation services and can be zero-rated.

These charges are intended to be billed to the party who contracted for the freight services with the
shipping lines.
These fees are imposed by the depot operators for their own services and are qualifying container
services which are zero-rated under Section 21(3)(w) of the GST Act. For more information, please
refer to the e-Tax Guide “GST: Zero-rating of Sale & Lease of Containers and Container Services”
on our website at www.iras.gov.sg.
Depot Handling Charge (DHC) is a fee levied by depot operators whenever a container enters/leaves
the depot. It is a consideration for the supply of surveying service performed by the depot operators
on the container before it can be admitted or discharged into/from the depot area.
Container repair charge is a service fee imposed by depot operators if the floor board of the container
is uneven, its side panel contains hole, its canvass is torn, etc.
Container washing charge is a service fee imposed by depot operators for cleaning the container
that is returned in a dirty condition.
Removal charge is a service fee imposed by depot operators for the removal of nails, dangerous
goods sticker, rope, debris and tape from the container.
Cancelled shipment charge is imposed by depot operators if the customer decides not to export the
goods after a container has been removed from the depot and subsequently returned to the depot.
Yard lift-on / lift-off charge is imposed by depot operators for the lifting of the container.
These charges are collected by the depot operators on behalf of the shipping lines. As these charges
are ancillary to the shipping lines’ international transportation services, it can be zero-rated under
Section 21(3)(a) of the GST Act.
Detention charge is a fee collected by depot operators on behalf of the shipping lines for the late
return of the empty container to the depot after the imported goods have been unloaded.
These stickers are purchased from the shipping lines through the depot operators to label containers
containing dangerous goods.
9

Example 2
A freight forwarder contracts and arranges with a shipping line to provide
international transportation of goods for its local customers. The shipping
line will bill the freight forwarder for the ocean freight and demurrage
charges. The freight forwarder also incurs container repair and detention
charges upon the return of the empty container at the depot. The freight
forwarder can zero-rate the ocean freight, demurrage charges as well as its
recovery of container repair and detention charges from its local customers.

5.7

If you did not arrange with the shipping line for freight services and are only
providing local transportation of goods which includes returning or collecting
the containers to or from the depot, the supplies for the charges in paragraph
5.5 are made by the depot operators and shipping lines to your customers
(who have arranged for the freight services). Your payment of these charges
is therefore made on behalf of your customers. In this instance, your recovery
of these charges from the customers is a disbursement and is not subject to
GST.

Local Transportation within Singapore,
International Transportation of Goods

provided

together

with

6.1

Local transportation services may be provided within Singapore as part of the
international transportation to move the goods to its requested destination.

6.2

You can zero-rate27 the entire transportation services (both international and
local segments) to local or overseas customers if you are the same service
provider for both the international and local transportation. You need not
physically perform both the services but you must contractually supply both
the international transport and the local transport to the customer.
Example 3
A freight forwarder ships goods for customer from Singapore to overseas
and also transports the goods from the customer’s warehouse to the port in
Singapore for export. The charges for the entire transportation services
(both international and local segments) can be zero-rated.

6.3

Your billings for transport activities performed in Singapore (such as trucking
and fuel charges, ancillary handling charges – e.g. loading, unloading, labour
charges) can also be zero-rated if you are providing it as part of the
international transportation of goods.

This is provided for under Section 21(3)(a), (b) and (c) of the GST Act.
11

Local Transportation of Goods within Singapore (but outside FTZs or
designated areas) only

7.1

Where only local transport is provided within Singapore (including to or from
Zero-GST/Licensed/Bonded warehouses), you are providing a local supply of
service. This supply to your customers (both local and overseas) is standardrated.

7.2

There are, however, two exceptions where you can zero-rate your local
transportation services in Singapore (even though you are not providing it as
part of the international transportation as explained in paragraph 6).
Zero-rating Scenario 1
When the local transportation services are provided at the first leg of import
to an overseas customer in business capacity.
[‘First leg of import’ means from the entry point in Singapore (i.e. FTZ or
designated area) to the first destination28 in Singapore.]

7.3

29
30

You can zero-rate29 your local transportation services for the first leg of import
if:
(a)

You are transporting imported goods from the entry point into Singapore
(i.e. FTZs or designated areas) to the first destination in Singapore (e.g.
your own warehouse or your customer’s warehouse); and

(b)

The transportation services must be provided to an overseas customer30
wholly in his business capacity (and not in his private or personal
capacity), and also directly benefiting the overseas customer or any other
overseas person wholly in his business capacity.

The first destination in Singapore is usually the place stated on consignment note or any other
supporting documents for the import. If the place is unknown, then it would be the first place in
Singapore that the goods are transported to from the FTZ or designated area.
This is under Section 21(3)(k) of the GST Act.
The overseas customer refers to one who belongs outside Singapore.
12

7.4

An example of when local transportation services can or cannot be zero-rated
under scenario 1 is as follows.
Example 4
Re-packing

Port

Local Transportation
at first leg of import

Zero-rated

Tuas

Local
Transportation

Woodlands

Standard-rated

A haulier is engaged by an overseas company to collect the imported goods
from FTZ and deliver to an address in Tuas for re-packing by another
service provider. The overseas customer also instructs the haulier to collect
the goods from Tuas after they have been re-packed, and deliver to a local
warehouse in Woodlands.
The haulier can zero-rate its transportation services provided for the first
leg of import, that is from the FTZ to its first destination in Tuas, to the
overseas customer.
However, for the transportation of the same goods from Tuas to
Woodlands, the haulier cannot zero-rate the supply to the overseas
customer as it is not the first leg of import. The haulier must charge GST on
this local supply of service.

Zero-rating Scenario 2
When the local transportation services are supplied to an overseas person
(in business or personal capacity) in respect of goods for export.

7.5

You can zero-rate31 your local transportation services if:
(a)

You are transporting goods that are meant for export outside Singapore;
and

(b)

The transportation services are provided to a customer who belongs
outside Singapore32 at the time when the services are performed.

7.6

At the point of zero-rating the supply of your local transportation services for the
goods, you must be certain that the goods in respect of which the services are
provided are meant for export. If there is no certainty at the time of the supply
of services that the goods would be exported, you cannot zero-rate your
services even though your customer claims that the goods would be exported.

7.7

Examples of when you can be certain that the goods would be exported are:

31
32

(a)

When the final destination of your transportation in Singapore is a FTZ or
designated area (i.e. the exit point in Singapore). You should maintain
documentary evidence such as delivery note to prove that you have
delivered the goods to the FTZ or designated area.

(b)

The customer has produced documentary proof showing that the goods
would be exported (e.g. his confirmed booking with the shipping line or
freight forwarder on the export, etc) or have been exported (e.g. air waybill
or bill of lading, etc). You should keep a copy of these documents to
support your zero-rating.

This is under Section 21(3)(g) of the GST Act.
For GST purpose –
A company belongs outside Singapore if:
(a) it has overseas business or fixed establishment; or
(b) it has no business or fixed establishment overseas but its place of incorporation is outside
Singapore; or
(c) it has business or fixed establishment both in and outside Singapore but the service it receives
is directly concerned with the establishment that is outside Singapore.
An individual belongs outside Singapore if his usual place of residence is outside Singapore.
14

7.8

Examples of when local transportation services can or cannot be zero-rated
under scenario 2 are as follows.
Example 5
A haulier is engaged by an overseas customer to collect the goods from a
local warehouse in Woodlands and deliver to the airport for export to
Canada.
The haulier can zero-rate its supply of transportation services, from the
warehouse to the airport that is the exit point, to the overseas customer.

Example 6
The business arrangement in Example 5 is changed such that the goods
are delivered to another freight forwarder’s warehouse in Changi before
sending to the airport for export.
The haulier can zero-rate the supply to the overseas customer only if it is,
at the point of supply, certain that the goods delivered will be exported. If
the haulier is not certain, it cannot zero-rate the supply and must charge
GST on the transportation services to overseas customer.

Example 7
If the transportation service in Example 5 is provided to a local customer
instead of an overseas customer, GST is chargeable on the supply as the
provisions for zero-rating are not satisfied.

Example 8

Consolidation
and Re-packing
Tuas

Local
Transportation
Changi

Local
Transportation
Airport

Jurong
Entire Transportation Services

Zero-rated

A logistics service company is engaged by an overseas customer to collect
goods from his suppliers in Jurong and Tuas. The logistics service company
would consolidate and re-pack the goods in its warehouse in Changi before
delivering to the airport for export by another freight forwarder engaged by
the customer.
If the logistics service company is certain at the point of supply that the
goods delivered will be exported, it can zero-rate the entire transportation
services to the overseas customer.
Although the goods collected from Jurong and Tuas are first transported to
the warehouse in Changi, the transportation service for this leg can be zerorated as the goods are subsequently delivered by the logistics service
company to the airport (i.e. the final destination) for export.

Handling Services and Storage Services within FTZ or designated area

8.1

In the logistics businesses, the broad types of services provided within FTZs or
designated areas are: i) Handling Services; ii) Storage Services.

8.2

Goods held in FTZs and other designated areas are goods shipped from
overseas waiting to be imported for local deliveries, or transshipped goods, or
goods (moved in from within Singapore) waiting to be exported to overseas.

8.3

The supply of handling services and storage services within FTZs or designated
areas where the goods are imported or to be exported can be zero-rated33,
regardless of whether they are provided to local or overseas persons. The
conditions for zero-rating are as follows:
(a)

The services provided by you must occur within the FTZs or designated
areas; and

(b)

The services provided are in respect of goods that are imported or for
export.

If all the conditions are satisfied, you can zero-rate the supply.
Handling Services within FTZ or designated area
8.4

Examples of handling services that are performed within FTZs or designated
areas are:
(a)

Handling of goods: e.g. loading and unloading of goods, packing, sorting,
weighing, labeling, fumigation services, etc.

(b)

Transportation: e.g. for moving the goods from vessels/ aircrafts to
warehouses (or vice versa) in the same FTZ or designated area, forklift
charges.

(c)

Documentation: fee for bills of lading/ air waybills preparation, fees for
permit declaration to Customs.
The documentation services may be performed outside FTZs or
designated areas. However as they are necessary for the movement or
handling of goods into/ from/ within FTZs or designated areas, they will be
considered as provided within FTZs or designated areas.

This is provided for under Section 21(3)(l) of the GST Act.
17

8.5

In the course of providing the above handling services within FTZs or
designated areas, you may also bill your customer for the following charges
incurred by you in FTZs or designated areas:

•

wharf handling charge (WHC)

•

FCL/ LCL stuffing charge

•

container freight station charge

•

cargo retrieval fee

•

lift-on/ lift-off (LOLO) charge

•

berthing charge

•

forklift charge

•

demurrage charge

Such charges billed to your customer can also be zero-rated.
8.6

Examples of scenarios where handling services provided within FTZs or
designated areas can or cannot be zero-rated are as follows:
Example 9
A logistics service company provides services in unloading the imported
goods from the container and move them to the warehouse in FTZ. These
handling services performed on imported goods can be zero-rated.

Example 10
A logistics service company provides packing and labeling services on
goods brought into the FTZ from within Singapore and the impending
movements of the goods are not known.
In this case, the logistics service company should standard-rate the
services as it is uncertain whether the goods will be exported.

Storage Services within FTZ or designated area
8.7

You may also provide storage services for goods held in FTZs or designated
areas which are not removed within a certain grace period (usually 48 hours).

8.8

You need to be certain that you are supplying storage services and not renting
out your warehouse space to your customer.

8.9

Unlike storage service which may be zero-rated if it meets the conditions in
paragraph 8.3, the rental of warehouse space located in Singapore (be it in or
outside FTZs or designated areas) is a supply of goods which is always
standard-rated.

8.10

The main differences between storage services and rental of warehouse space
are:
a)

Storage services – a supply of service
When you provide storage service, it is up to you to decide where to store
the goods in your warehouse when the customer passes the goods to you.
Your customer is not allowed to enter your warehouse and cannot have
access to his goods without your permission. So, the customer’s goods
will be under your charge and it is your responsibility to take care of the
goods until they are released to the customer.

Rental of warehouse space – a standard-rated supply of goods as it
involves a right to occupy the whole property or part of the property
When you rent out a specified area (e.g. 1st floor) of your warehouse, your
customer has the right to occupy the specified area for his sole use. The
customer is allowed to enter the specified area to store his goods and has
access to his goods at all times without having to seek your permission.
You are generally not involved in the handling of his goods, nor do you
have custody of his goods.

8.11

Here are examples to show whether the supply involves a storage service within
FTZ or rental of warehouse space.

Example 11
A local company shipped in some goods from overseas and stored them in
the warehouse within FTZ for more than 48 hours. The warehouse provider
charged the local company for the storage of these goods in its warehouse.
During the period where the goods are stored, the warehouse provider has
custody of these goods.
In this case, the storage fee for goods stored in FTZ can be zero-rated.

Example 12
The local company rents a warehouse space in FTZ from the warehouse
provider for purpose of storing its goods. The warehouse provider charges
monthly rent of $2,000 where the local company has the exclusive right and
freedom to store its goods in the allocated warehouse space. The
warehouse provider is not involved in the handling of the goods nor have
custody of the goods.
Although the warehouse is located in FTZ, the warehouse provider cannot
zero-rate the supply as the amount charged is for the rental of warehouse
space which is a supply of goods and not the provision of storage services.

Handling Services within Singapore but outside FTZs or designated areas

9.1

The handling of goods performed in Singapore (i.e. outside FTZs or designated
areas) can be broadly categorised as:
a)

Those ancillary to the transportation of goods: e.g. stuffing, loading and
unloading of goods onto / from the vehicle or container. These handling
services are necessary when delivering the goods to the instructed
destination.

Those not ancillary to the transportation of goods, but are specific handling
services required by the customer: e.g. packing or re-packing, sorting,
weighing, labelling and QC inspection according to the customer’s
specifications.
Such handling services are independent in nature and are not considered
as ancillary to the transportation of goods. This is because the goods can
still be transported to the instructed destination even if these specific
handling services were not performed on the goods.

9.2

For the supply of handling services performed on goods in Singapore (including
Zero-GST/Licensed/Bonded warehouses) that are outside FTZs or designated
areas, GST is chargeable on these supplies.

9.3

There are, however, three exceptions where you can zero-rate your handling
services for goods in Singapore:
Zero-rating Scenario 1
When the handling services are directly in connection with goods for export.

9.4

9.5

34
35

You can zero-rate34 your handling services if:
(a)

Your handling services are performed on goods that are meant for export
outside Singapore; and

(b)

You provide these handling services to a customer who belongs outside
Singapore35 at the time when the services are performed.

If all the above conditions for scenario 1 are met, you can zero-rate your supply
of handling services that are:

This is under Section 21(3)(g) of the GST Act.
For GST purpose –
A company or business (e.g. partnership or sole proprietorship) belongs outside Singapore if:
(a) it has overseas business or fixed establishment; or
(b) it has no business or fixed establishment overseas but its place of incorporation or place where
business is legally constituted is outside Singapore; or
(c) it has business or fixed establishment both in and outside Singapore but the service it receives
is directly concerned with the establishment that is outside Singapore.
An individual belongs outside Singapore if his usual place of residence is outside Singapore.
21

(a)

ancillary to the transportation of goods if you also provide transportation
services for these goods;

(b)

specifically required by the customer which are not ancillary to your
services of transporting these goods; or

(c)

provided independently and you are not handling the transportation of
these goods.

9.6

At the point of zero-rating the supply of your handling services for the goods,
you must be certain that the goods in respect of which the services are provided
are meant for export. If there is no certainty at the time of the supply of services
that the goods would be exported, you cannot zero-rate the services even
though your customer claims that the goods would be exported.

9.7

Examples of when you can be certain that the goods would be exported are as
follows:
(a)

When you also provide transportation services for the goods (in addition
to the handling services) and the final destination of your transportation in
Singapore is a FTZ or designated area (i.e. the exit point in Singapore).
You should maintain documentary evidence such as delivery note to prove
that you have delivered the goods to the FTZ or designated area.

(b)

If you only provide specific handling services for the goods and do not
handle the transportation of the goods, you must maintain documentary
proof showing that the goods have been exported (e.g. delivery note or
service chit showing that the goods have been handed over to an
appointed freight forwarder for export, shipping documents such as copy
of airway bill or bill of lading from your customer etc). You should keep a
copy of these documents to support your zero-rating.

9.8

Here are 2 examples of when handling services can or cannot be zero-rated
under scenario 1.
Example 13
A local logistics service company is engaged by an overseas company to
provide re-packing services for its goods located in a warehouse in Tuas.
The local company is certain that the goods are to be exported after repacking is done.
The local company can zero-rate the supply of these handling services to
the overseas company and must be able to furnish the required export
documents to substantiate the export.

Example 14
A local company is engaged by an overseas company to provide handling
services for its goods located in Singapore. The goods are meant for redistribution within the Asia Pacific region including Singapore.
In this situation, if the local company is uncertain at the time of supply
whether the goods are meant for export or local delivery, the local company
should standard-rate its supply of handling services to the overseas
company.

Zero-rating Scenario 2
When the handling services are provided together with local transportation
services at the first leg of import
[‘First leg of import’ means from the entry point in Singapore (i.e. FTZ or
designated area) to the first destination36 in Singapore.]

9.9

You can zero-rate37 your handling services performed at the first leg of import if:
(a)

You are also providing the transportation of imported goods from FTZ or
designated area to the first destination in Singapore (e.g. your own
warehouse or your customer’s warehouse). Hence, you are the same
supplier for both the local transportation and handling services at the first
leg of import; and

(b)

9.10

9.11

The handling services (and the local transportation services) must be
provided to your overseas customer wholly in his business capacity38 (and
not in his private or personal capacity), and must not directly benefit any
local person.

If all the above conditions for scenario 2 are met, you can zero-rate your supply
of handling services that are:
(a)

ancillary to the local transportation of goods at the first leg of import; and

(b)

other specific handling services performed by you at the first leg of import
which are not ancillary to your local transportation services provided for
the same goods.

Here are 2 examples of when handling services can or cannot be zero-rated
under scenario 2.
Example 15
A local freight forwarder is engaged by a company from Indonesia for the
goods shipped into Singapore. Goods are moved by the freight forwarder
from the FTZ (i.e. place of release of the goods) to the freight forwarder’s
warehouse where it provides re-packing and inventory updating for the
Indonesian customer.
In this case, the freight forwarder is providing local transportation
services and handling services at the first leg of import, and it can zerorate the supplies of these services to the overseas company.
If the freight forwarder engages someone else to perform these services,
the freight forwarder can also zero-rate these supplies of services to the
overseas company as he is contractually supplying these services to the
overseas company.

Example 16
If the business arrangement in Example 15 is changed such that the
overseas company engages another haulier to transport the goods from
FTZ to the freight forwarder’s warehouse.
As the freight forwarder is not providing the local transportation of goods
at the first leg of import to the overseas company, its supplies of specific
handling services (i.e. re-packing and inventory updating) provided to the
overseas company cannot be zero-rated.

Overseas customer has a business (i.e. company, sole-proprietorship business or partnership
business) which is established outside Singapore.
24

Zero-rating Scenario 3
When the handling services are provided together with both the
international and local transportation services

Handling services ancillary to transportation
9.12

When you are providing both the international and local transportation services
to your customer, your handling services which are ancillary to the
transportation of goods (e.g. loading and unloading) can also be zero-rated39.

9.13

In this instance, you can zero-rate these ancillary handling services together
with the entire transportation services (both international and local segments) if
you are the same service provider for both the international and local
transportation40. This applies to both local and overseas customers.
Specific handling services not ancillary to transportation

9.14

You may also provide other specific handling services which are not ancillary to
the transportation of goods (e.g. packing or re-packing, sorting, weighing,
labelling, QC inspection according to the customer’s specifications). The GST
treatment of the specific handling services will depend on whether these
services are provided to overseas customers or local customers.
(i)

9.15

To overseas customers

You can zero-rate these specific handling services to your overseas customers
only if the conditions in the above zero-rating scenario 1 or 2 are all met.
That is, specific handling services are performed on goods meant for export or
at the first leg of import where you are also providing local transportation.
(ii)

To local customers

9.16

The specific handling services provided to local customers are always standardrated.

9.17

Flowchart 1 summarises the GST treatment of handling services which are
provided together with international and local transportation services.

39
40

This is under Section 21(3)(b) of the GST Act.
Please refer to paragraph 6 for the GST treatment of local transportation within Singapore (when
provided together with international transportation).
25

Flowchart 1: GST Treatment of Handling Services (when provided together with
international and local transportation services)

Handling Services
(provided together with international and local transportation)

Are the handling services
ancillary to the
transportation of goods?

Yes

Handling services
ancillary to
transportation

Specific handling
services not ancillary to
transportation

For import
or export
Can zero-rate to
local or overseas
customers under
Zero-rating
Scenario 3

For import

Can zero-rate to
overseas customers
(wholly in business
capacity) under
Zero-rating Scenario 2
(i.e. at the first leg of
import)

For export

Can zero-rate to
overseas customers
(in business or
personal capacity)
under Zero-rating
Scenario 1

If provided to
local customers

Always charge GST
at standard-rate to
local customers

9.18

Here are examples of scenarios where such handling services can or cannot be
zero-rated.
Example 17
A local freight forwarder provides door-to-door services to an overseas
company. The freight forwarder would arrange for the importation of goods
belonging to the customer, and transports the goods from the FTZ (i.e.
place of release of the goods) to its warehouse where it provides QC
inspection and labelling of goods for the overseas customer.
In this case, the freight forwarder is providing both the international and
local transportation of goods, and can zero-rate its supplies of handling
services (e.g. loading and unloading) that are ancillary to the transportation
of goods.
The specific handling services (i.e. QC inspection and labelling) are
independently provided and are not ancillary to transport activities.
As the specific handling services are performed on imported goods (at the
first leg of import) for overseas customer, the freight forwarder can zerorate such specific handling services, as all the conditions in zero-rating
scenario 2 are met.

Example 18
The transportation and handling services in Example 17 are provided to a
local customer instead.
The freight forwarder has to charge GST on the specific handling services
provided to the local customer, as one of the conditions in zero-rating
scenario 2 is not satisfied.
However, the freight forwarder can zero-rate its supplies of international
and local transportation of goods, including the ancillary handling services
(e.g. loading and unloading) to the local customer.

Storage Services within Singapore but outside FTZs or designated areas

10.1

A supply of storage service for goods in Singapore (including ZeroGST/Licensed/Bonded warehouses) that are outside FTZs or designated areas
is a local supply of service which has to be standard-rated. This applies to both
local and overseas customers.
[Please refer to paragraph 8.10 for the difference between storage service which
is a supply of service and rental of warehouse space which is a supply of goods
– being a right to occupy the whole property or part of the property.]

10.2

There are, however, two exceptions where you can zero-rate your storage
services for goods in Singapore:

Zero-rating Scenario 1
When the storage services are provided together with local transportation
services at the first leg of import
[‘First leg of import’ means from the entry point in Singapore (i.e. FTZ or
designated area) to the first destination41 in Singapore.]

10.3

42
43

When you provide storage services for imported goods during the first leg of
import or at the destination of the first leg of import, you can zero-rate42 your
storage services if:
(a)

You are also providing the transportation of the imported goods from FTZs
or designated areas to the first destination in Singapore (e.g. your own
warehouse or your customer’s warehouse). Hence, you are the same
supplier for both the local transportation and storage services at the first
leg of import; and

(b)

The storage services (and the local transportation services) must be
provided to your overseas customer wholly in his business capacity43 (and
not in his private or personal capacity), and must not directly benefit any
other local person.

The first destination in Singapore is usually the place stated on consignment note or any other
supporting documents for the import. If the place is unknown, then it would be the first place in
Singapore that the goods are transported to from the FTZ or designated area.
This is under Section 21(3)(k) of the GST Act.
Overseas customer has a business (i.e. company, sole proprietorship business or partnership
business) which is established outside Singapore.
28

10.4

Examples of when storage services can or cannot be zero-rated under scenario
1 are as follows.
Example 19
A local logistics service company provides storage services to an overseas
company for goods that are imported into Singapore. The logistics service
company would clear the imported goods from FTZ (i.e. place of release of
the goods) and transport the goods to its own warehouse in Tuas for
storage.
The logistics service company can zero-rate both its storage services and
local transportation services provided at the first leg of import to the
overseas company.

Example 20
If the business arrangement in Example 19 is changed such that the
overseas company now engages another haulier to transport the goods
from FTZ to the logistics service company’s warehouse for storage.
As the logistics service company is not providing the transportation services
in bringing the goods from FTZ to its warehouse (i.e. the first leg of import),
it cannot zero-rate its storage services to the overseas company.

Example 21
1) Storage service
Zero-rated

Port

Pasir
Panjang

Kallang
(place of
delivery
stated on the
consignment
note)

2) Local Transportation

Zero-rated

An overseas company has engaged a local freight forwarder to collect a
container of imported goods from the port and deliver them to a showroom
in Kallang (which is the place of delivery as stated on the consignment
note).
As the shipment has arrived late, the freight forwarder has transported the
goods from the port to its own warehouse in Pasir Panjang and stores the
goods for a night before delivering them to the showroom in Kallang on the
next day.
In this case, the freight forwarder has provided 2 separate supplies:
• storage services in its own warehouse; and
• transportation services during the first leg of import (i.e. from the port to
the first destination in Singapore, which is the showroom in Kallang as
stated on the consignment note).
Hence, it can zero-rate both its storage services and local transportation
services provided at the first leg of import to the overseas company.

Zero-rating Scenario 2
When the storage services are directly in connection with goods for export.
10.5

You can zero-rate44 your storage services if:
(a)

Your storage services are performed for goods that are meant for export
outside Singapore; and

(b)

You provide these storage services to a customer who belongs outside
Singapore45 at the time when the services are performed.

10.6

At the point of zero-rating the supply of your storage services for the goods, you
must be certain that the goods in respect of which the services are provided are
meant for export. If there is no certainty at the time of the supply of services that
the goods would be exported, you cannot zero-rate the services even though
your customer claims that the goods would be exported.

10.7

Examples of when you can be certain that the goods would be exported are as
follows:

44
45

(a)

When you also provide transportation services for the goods (in addition to
the storage services) and the final destination of your transportation in
Singapore is a FTZ or designated area (i.e. the exit point in Singapore).
You should maintain documentary evidence such as delivery note to prove
that you have delivered the goods to the FTZ or designated area.

(b)

If you only provide storage services for the goods and do not handle the
transportation of the goods, you must maintain documentary proof
showing that the goods have been exported (e.g. delivery note or service
chit showing that the goods have been handed over to an appointed freight
forwarder for export, copy of the shipping documents (such as air waybill
or bill of lading) obtained from your customer’s freight forwarder, etc). You
should keep a copy of these documents to support your zero-rating.

This is provided for under Section 21(3)(g) of the GST Act.
For GST purpose –
A company or business (e.g. partnership or sole proprietorship) belongs outside Singapore if:
(a) it has overseas business or fixed establishment; or
(b) it has no overseas business or fixed establishment but the place where company is incorporated
or business is legally constituted is outside Singapore; or
(c) it has business or fixed establishment both in and outside Singapore but the service it receives
is directly concerned with its overseas establishment.
An individual belongs outside Singapore if his usual place of residence is outside Singapore.
31

10.8

Examples of when storage services can or cannot be zero-rated under scenario
2 are as follows:
Example 22
A logistics service company has contracted with an overseas company to
provide storage services for the overseas customer’s goods in Singapore.
The goods are meant for re-distribution within Asia Pacific region including
Singapore. The importation of goods is arranged by another freight forwarder
(as engaged by the overseas customer) who would deliver the goods to the
logistics service company’s warehouse in Changi for storage. This freight
forwarder would also handle the subsequent export or local delivery of the
goods. While the goods are stored in the warehouse, the goods are under
the custody of the logistics service company.
In this situation, the logistics service company has to standard-rate its supply
of storage services to the overseas customer. It is not involved in the delivery
of the goods and is unable to ascertain whether the storage services are for
goods meant for export or local delivery.

Example 23
The scenario in Example 22 is changed such that the logistics service
company would either deliver the goods locally or export the goods out of
Singapore upon receiving instructions from the overseas customer.
In such instance, the logistics service company can only zero-rate the supply
of storage services to the overseas company for goods that are exported and
must be able to provide the required export documents to substantiate the
export. For those goods that are delivered locally, the logistics service
company cannot zero-rate its storage services to the overseas customer and
must standard-rate these supplies.
If the logistics service company charges a flat monthly rate for the storage
service, it can apportion the storage service if it is able to determine a
reasonable proxy of the percentage of goods meant for export and local sale
(e.g. based on recent movements or indicative projection from the overseas
customers).

Illustration on the GST Treatment of the Logistics Services

11.1

The following are the examples of different logistics services billed to the
customer and their GST treatment.
Example 24
A local wholesaler engages a freight forwarder to clear a batch of goods
from the port and stores them in the freight forwarder’s warehouse in
Woodlands. The freight forwarder issues a tax invoice to the local
wholesaler for the following charges:
Forklift charges and handling
charges incurred in FTZ
PSA wharfage charged by PSA

$ 80
$ 35

Container freight station charges

$ 30

Permit and Stamp fee
Depot Handling Charge (DHC)

$ 50
$ 5

Trucking charges for transporting the
container from port to Woodlands

$150

Fuel surcharge

$ 50

Labour charges

$ 50

Storage fees for Woodlands
warehouse

$200

Total

$650

Handling services
within FTZ
(Zero-rated)

Disbursement
(Not subject to GST)

Local transportation
(Standard-rated)
Storage service
(Standard-rated)

*The prices indicated above are for illustration purposes and are not reflective of the actual fees
charged in the industry.

In this case, the freight forwarder has provided 3 types of services to the
customer:
i) handling of goods within the port (i.e. FTZ);
ii) local transportation of goods; and
iii) storage services at his warehouse.
The local transportation services and storage services are provided to a
local customer; hence GST is chargeable on these services. The freight
forwarder can, however, zero-rate the handling services performed within
the FTZ.
As the freight forwarder is not providing international transportation
services, the DHC is a disbursement and is not subject to GST.

Example 25
A local company engages a freight forwarder to ship the goods from China to
Singapore. The freight forwarder would also clear the goods from the port and
store them in the freight forwarder’s warehouse in Changi. The freight forwarder
issues a tax invoice to the local company for the following charges:
Ocean Freight
Bill of lading fees

$2,000
$ 100

Depot Handling Charge (DHC)

Forklift charges and handling charges
incurred in FTZ

PSA wharfage charged by PSA

Container freight station charges

Permit and Stamp fee
Trucking, fuel and labour charges for
transporting the container from port to
Changi

$ 50
$ 150

Fuel surcharge

Labour charges

Storage fees for Changi warehouse

$ 200

Total

$2,750

International
transportation
(Zero-rated)

Handling services
within FTZ
(Zero-rated)

Local transportation
provided together
with international
transportation
(Zero-rated)
Storage service
(Standard-rated)

*The prices indicated above are for illustration purposes and are not reflective of the actual fees charged
in the industry.

In this case, the services provided by freight forwarder are:
i) international and local transportation of goods;
ii) handling of goods within the port (i.e. FTZ); and
iii) storage service at the warehouse.
The freight forwarder is providing both international and local transportation
services to the customer. Hence, he can zero-rate the entire transportation
services. As DHC is a charge incurred in the course of providing international
transportation service, the GST treatment for DHC will follow that of the supply
of international transportation and can be zero-rated.
The freight forwarder can also zero-rate all the handling services since services
are performed within the FTZ. However, storage services provided to local
person has to be standard-rated.

Importing Goods on behalf of your Customers

12.1

In the course of your business, you may be required to import goods on behalf
of your customers who may either be local importers or overseas importers.
When you are importing the goods as a declaring agent for local customers

12.2

Where you act for an importer and pay the import GST as a forwarding agent
for your local customer, you cannot claim the GST paid as your input tax as the
goods do not belong to you. The payment of import GST is merely a commercial
arrangement between you and the importer46.

12.3

The importer, if GST-registered, may claim the import GST according to the
normal input tax claiming rules.
When you are importing the goods as a declaring agent for overseas customers

12.4

When you are merely providing freight forwarding services and import goods as
a declaring agent for overseas persons, you are similarly not allowed to make
any claim on the import GST paid on your customer’s behalf. The import GST
may be claimed by the overseas customer, if it is GST-registered.
When you are importing the goods as a GST Agent [under Section 33(2) or
Section 33A] of overseas persons who are not GST-registered

12.5

12.6

There are two situations where you can act as a GST agent of an overseas
person and import goods belonging to the overseas person.

You are acting as a
Section 33(2) agent.

When you act on behalf of an
overseas person to import goods
into Singapore for subsequent
export (but with no sale made).

You are acting as a
Section 33A agent.

When you import goods on behalf of the overseas person as a Section 33(2) or
Section 33(A) agent, such goods imported would be deemed as your imports.
You may:
(a)

When you act on behalf of an
overseas person to import and
subsequently supply the goods
either locally or for export to
overseas.

claim the GST paid on the importation of these goods; or

If you are unable to recover the import GST paid on behalf of your customer (i.e. the local importer),
you may make an application to the Comptroller of GST for remission of tax. You must meet all the
conditions listed in the application form which can be downloaded from www.iras.gov.sg > Quick
links > Forms > GST > Others > 6: Application for Remission under S89 of the GST Act for Refund
of Import GST Paid on Behalf of an Importer (GST F18).
35

(b)

use your Major Exporter Scheme (MES) or Approved Third Party Logistics
Company Scheme (3PL) or Import GST Deferment Scheme (IGDS) to
import such goods.

However, you must meet the conditions stated below.
12.7

12.8

12.9

To qualify as a Section 33(2) agent for the overseas person, the following
conditions must be met:
(a)

The overseas person must not belong in Singapore47 and must not be
GST-registered;

(b)

You are authorized to handle the imports and supply for the overseas
person;

(c)

Such goods imported must be subsequently sold locally or exported to the
customers of the overseas person;

(d)

The subsequent supply of goods is regarded as made by you as if you are
the principal;

(e)

The overseas person’s transactions of imports and supply have to be
reported in your GST return, and you must maintain separate records for
the overseas person’s transactions;

(f)

For local sales of the overseas person, you have to charge GST. For
export sales of the overseas person, you have to maintain export
documents.

To qualify as a Section 33A agent for the overseas person, certain conditions
must be met:
(a)

The overseas person must not be GST-registered and is carrying on a
business outside Singapore;

(b)

You are authorized by the overseas person to handle the imports and
export of goods belonging to the overseas person;

(c)

The goods of the overseas person are imported to be stored in or transit
through Singapore and are subsequently re-exported;

(d)

You must have control over the imported goods while they are in
Singapore;

(e)

You should not seek recovery from the overseas person for the GST paid
on the imports, as you are allowed to claim as input tax on behalf of the
overseas person;

(f)

The imports and exports of overseas person’s goods must be reported in
your GST return, and you must maintain separate records on the
movement of the overseas person’s goods.

For more information on the requirements for a Section 33(2) and Section 33A
agent, please refer to the e-Tax Guide “GST: Guide on Imports”.

The overseas person must not have a business or fixed establishment in Singapore.
36

Providing Export Documents to your Customers

13.1

As a freight forwarder, you play an important role in providing export documents
to the GST-registered exporters after you have exported their goods. This is
because exporters who want to zero-rate their supply have up to 60 days from
the time of their supply to export the goods and collate the required export
evidence48. They will not be able to zero-rate their export of goods and have to
account for the GST to IRAS if they do not have sufficient export documents to
prove their export.

13.2

Hence, you must provide the export documents to the exporters in a timely
manner and comply with the Comptroller’s requirements on export documents.
Please refer to the subsequent paragraphs on your responsibilities as a freight
forwarder for GST purpose.
Your Responsibilities as a Freight Forwarder

13.3

13.4

At the point of collecting the goods for export, you should endorse on the
delivery note of your customer (i.e. the exporter) or his supplier49 with the
following details:
(a)

Statement stating “Goods delivered are for export”;

(b)

Your name, address and GST registration number (if applicable); and

(c)

Date of collection of goods.

After the goods are exported, you should provide either one of the following
transport documents to the exporter (and his supplier, if applicable50):

Mode of Export

Transport document to be provided to the
exporter (and his supplier, if applicable)

Air or Sea

•
•
•
•
•

Master or House Air Waybill
Master or House Bill of Lading
Subsidiary Export Certificate
Note of Shipment
Cargo manifest/ mate’s receipt (for shipment via
boats or small vessels, e.g. to Batam)

Land

•
•
•

Export permit showing the vehicle number
Subsidiary Export Certificate
Note of Shipment

For more information on the export documents to be maintained, please refer to the e-Tax Guide
“GST: Guide on Exports” on our website at www.iras.gov.sg.
This applies to instances where your customer instructs you to collect the goods from his local
supplier and export the goods.
For example, your customer instructs you to collect the goods from his local supplier and export the
goods via sea. You may therefore provide the Master Bill of Lading to your customer, showing him
as the exporter or shipper of the goods. If the GST-registered supplier has zero-rated his supply of
goods to your customer, you should also issue and provide a Subsidiary Export Certificate or Note
of Shipment to the supplier.
37

13.5

In the following situations where the Master or House Air Waybill or Bill of Lading
or export permit (for exports via land) does not show your customer (or his
supplier) as the exporter or shipper of the goods, you should issue Subsidiary
Export Certificate or Note of Shipment to your customer (and his supplier whom
you receive the goods from, if applicable) for the exported goods:

• When you consolidate goods from a few exporters/ suppliers before export;
• When the goods (which you receive from the exporter/ supplier) are
delivered to another freight forwarder for co-loading before export; and
• When you collect or receive the goods from your customer’s supplier and
the Bill of Lading or Air Waybill shows your customer as the exporter or
shipper. The supplier will need to maintain your Subsidiary Export
Certificate or Note of Shipment to substantiate his zero-rated supply to your
customer.
13.6

At all times, you should not issue Subsidiary Export Certificate, Note of
Shipment or any document listed in paragraph 13.4 to persons or businesses
from whom you did not receive the goods and arrange for the export.

13.7

Your Subsidiary Export Certificate and/or Note of Shipment issued to the
exporter/ supplier must contain all the following details:
(i) Details required in a Subsidiary Export Certificate
• The words “Subsidiary Export Certificate”;

•

Serial number of the certificate;

•

Export permit number, including the date of departure;

•

Exporter’s/ supplier’s name and address;

•

Air waybill/ bill of lading number/ vehicle number (for export by land);

•

Description and quantity of goods;

•

Mode of export (e.g. air/ sea/ land); and

•

Name and signature of authorised person (not necessary if the
certificate is computer generated).

(ii) Details required in a Note of Shipment
A tax invoice/ invoice/ delivery note/ packing list from the exporter/ supplier
may act as a Note of Shipment, provided it states the following information:

•

Your (i.e. freight forwarder’s) name, address and GST registration
number (if applicable), with the signature and designation of the
person who issues it;

•

Details of goods received from exporter. A copy of tax invoice/ invoice
or delivery note can be attached instead of repeating these details. In
such instance, the Note of Shipment must make clear reference to the
document attached (e.g. to document the reference number and date);

•

The words, “For Export Only”; and

•

Details of shipment as follows:
38

- Name of exporter/ supplier;
- Flight number/ vessel number/ vehicle number (for export by
land); and
- Air Waybill/ Bill of Lading number.
13.8

You must provide sufficient and accurate details in the Air Waybill, Bill of Lading,
Subsidiary Export Certificate, Note of Shipment and export permit. You may
wish to note that:
(a)

Invoice number and exporter’s name should be stated on these export
documents. The description of goods stated on these export documents
should match with the exporter’s invoice.
This will help the exporter in proving that the goods sold as per his invoice
are those that are being exported. It is also easier for you to match the
export documents to the corresponding exporter’s invoice.

(b)

13.9

For exports via land, the export permit should state the vehicle number. If
the vehicle number is not known at the point of export permit declaration,
the vehicle number could be stated on the supporting documents (e.g.
invoice, delivery order, packing list etc) subsequently after the permit
declaration.

With effect from 1 Jan 2017, you should maintain a register of the Subsidiary
Export Certificate and Note of Shipment issued. This can be either as part of
your existing database or a separate register with the following details:
(a)

House Bill of Lading/ Air Waybill number;

(b)

Export permit number;

(c)

Date of shipment;

(d)

Master Bill of Lading/ Air Waybill number;

(e)

Serial number of the Subsidiary Export Certificate number and the name
of the exporter/ shipper that it was issued to; and

(f)

The reference number of the delivery order or invoice on which you
endorse with the details of a Note of Shipment, and the name of the
exporter/ supplier who issued the delivery order or invoice.

A suggested template of the register of Subsidiary Export Certificate and Note
of Shipment can be found in Annex F.
13.10 You must maintain all your records and documents for a period of at least five
years. Failure to do so may result in penalties.

14 Frequently Asked Questions (FAQ)
14.1

What if my charge to the customer for international freight is $0 or lower than
my other charges? Can I still zero-rate my services for the local transportation
and ancillary handling services which are provided together with the
international transportation?
Yes. In such instance, you can still zero-rate your supplies of both the
international and local transportation services (see paragraph 6) as well as your
handling services which are ancillary to the transportation (see paragraph 9).

14.2

A customer has engaged me to transport goods from one FTZ (e.g. Keppel
Distripark) to another FTZ (e.g. Pasir Panjang Terminal). Do I have to charge
my customer GST?
If it is a local customer, you should charge GST at the prevailing rate as you are
providing local transportation between the FTZs and it is considered as a local
supply of service.
If it is an overseas customer, you can zero-rate your supplies (i.e. charge GST
at 0%) only if it falls into one of the 2 scenarios in paragraph 7 and satisfies the
conditions for zero-rating.

14.3

In my tax invoice to the customer, I may have to bill him for standard-rated
supplies, zero-rated supplies and disbursements (i.e. recovery of expenses
which is not subject to GST). Can I issue a single tax invoice to my customer
for these charges?
Yes. You can bill your customer for these charges in the same tax invoice.
However, for each charge, you should indicate on the tax invoice whether it is
a standard-rated supply, zero-rated supply or non-taxable supply. This is to
facilitate your customer to know the GST treatment of your supply.

Contact Information
For enquiries on this e-Tax Guide, please contact:

Goods & Services Tax Division
Inland Revenue Authority of Singapore
55 Newton Road
Singapore 307987
Tel: 1800 356 8633
Fax: (+65) 6351 3553
Email: gst@iras.gov.sg

Annex A – List of Free Trade Zones (FTZs) and Designated Areas of a Port,
Terminal and Airport
Free Trade Zones (FTZs)
(Reference: Free Trade Zones Act)
Free Trade Zones (FTZs) are essentially designated areas in Singapore where the
payment of duties and taxes are suspended when the goods arrive in Singapore.
No duty or taxes are payable on goods that are stored in FTZs. You only need to pay
duty and taxes when the goods leave the FTZ and enter into customs territory for local
consumption.
There are 3 FTZ authorities and the locations of the FTZs under each control are:
(i) PSA Corporation Limited
• Tanjong Pagar Terminal, Keppel Terminal and Marina Terminal
• Sembawang Terminal
• Pasir Panjang Wharves / Multi-Purpose Terminal
• Brani Terminal
• Keppel Distripark
• Keppel Distripark Linkbridge
• Pasir Panjang Terminal
(ii) Jurong Port Pte Ltd
• Jurong Port
(iii) The Civil Aviation Authority of Singapore
• Airport Logistics Park of Singapore (ALPS)
• Changi Airport Cargo Terminal Complex
Designated Areas of a Port, Terminal and Airport
(reference: Third Schedule to the Goods and Services Tax (International Services)
Order)
The designated areas in relation to a port include:
• Jurong Marine Base;
• Loyang Offshore Supply Base;
• Singapore Cruise Centre;
• Jurong Fishery Port;
• Senoko Fishery Port;
• Changi Ferry Terminal;
• Tuas Jetty For Explosives And Dangerous Goods;
• Barter Trade Control Area;
• Harbour Branch Headquarters;
• Marina Bay Cruise Centre Singapore; and
• any area declared to be a Port within the meaning of the Maritime and Port
Authority of Singapore Act.

The designated areas in relation to an airport are:
• Changi Airport;
• Paya Lebar Airport;
• Seletar Airport; and
• Tengah Air Base.
The designated areas in relation to a terminal are:
• Pulau Bukom;
• Pulau Bukom Kecil;
• Pulau Ular;
• Pulau Sebarok;
• Pulau Busing;
• Jurong Island;
• all that area comprised in lot 280 Pt, A1057 and A1057 (a), Mukim No. 7 at
35 Shipyard Road occupied by ‘‘EXXONMOBIL ASIA PACIFIC PRIVATE
LIMITED’’;
• all that area comprised in lots A2278, A10627, A166, A166 (a), A166 (b),
A166 (c), A166 (d), A166 (e), A166 (x), A166 (y), A651, A651 (a) and A651
(b), Mukim No. 7 at 18 Pioneer Road occupied by ‘‘EXXONMOBIL ASIA
PACIFIC PRIVATE LIMITED’’;
• all that area comprised in lots 191-1, 191-2, 191-3, 193, A12, A12A, A12B,
A12C, A12D and A12E, 2096, 4091, 4124, 4209, 4211L, 4213 Mukim No. 5
at 210 Jalan Buroh occupied by ‘‘CHEVRON SINGAPORE PTE LTD’’;
• all that area comprised in lots 2887X, 2885K and 4170M, Mukim No. 7 at 60
Tuas South Avenue 9 occupied by ‘‘TUAS POWER GENERATION PTE
LTD’’;
• all that area comprised in lot 1832 Pt, A1259 (b), Mukim No. 6 at 41 Jalan
Buroh occupied by “SINGAPORE PETROLEUM COMPANY LIMITED’’; and
• all that area comprised in lot 3210 Pt, A1241 and A1241 (a), Mukim No. 5 at
59 Penjuru Road occupied by “VOPAK TERMINALS SINGAPORE PTE
LTD’’.

Annex B – Categories of Logistics Services
The table shows the broad categories of services that may be provided by the local
service providers in the respective geographical regions. The services mentioned
below are some examples of the logistics services. Please refer to the relevant
paragraphs for the GST treatment.

Geographical
regions
Outside Singapore

Within Singapore
but outside Free
Trade Zones or
designated areas

Within Free
Trade Zone or
designated area

Services

Transportation

• Ocean freight
• Air freight
• Air waybill fee /
bill of lading fee
• Agency fee
• Bunker
adjustment factor
charge
• Delivery order fee
• Terminal handling
charge
• Demurrage
charge

• Trucking and fuel
• Despatch
• Dangerous goods surcharge on
trucking
• Labour charge
[Refer to paragraphs 6 to 9.]

[Refer to paragraph 5.]

•
•
•

•
Handling

•
•
•
•
•
•

Forklift
Documentation
fees
Container
freight station
charge
Stuffing or
unstuffing
Cargo
clearance
Lift-on / lift-off
(LOLO) charge
Survey of
cargo
Weighing of
cargo
Custom
examine fee
Full container
load / loose

•
•
•

Documentation
fees
Stuffing or
unstuffing
Repacking

[Refer to paragraph 9.]

Geographical
regions
Outside Singapore

Within Singapore
but outside Free
Trade Zones or
designated areas

Within Free
Trade Zone or
designated area

Services

Handling

•
•
•

container load
charge
Berthing
charge
Cargo retrieval
charge
Wharf handling
charge

[Refer to paragraph
8.]

•
Storage

Storage fees /
rental of
warehouse
space

•

Storage fees /
rental of
warehouse space

[Refer to paragraph 10.]

[Refer to paragraph
8.]

Annex C – List of International Services for the Logistics Service Industry
Section 21 of the GST Act provides for zero-rating of exports and international services.
The following is an extract from the GST Act and its Subsidiary Legislation, Goods and
Services Tax (International Services Order) which define the scope of international
services relevant to the Logistics Service Industry that qualify for zero-rating.
Specifically, it lists the zero-rating provisions under Section 21(3)(a), 21(3)(b), 21(3)(c),
21(2)(f), 21(2)(g), 21(2)(j), 21(3)(k) and 21(3)(l) of the GST Act.
International Services
Section 21(3):
(a) services (not being ancillary transport activities such as loading, unloading and
handling) comprising the transport of passengers or goods —
(i)

in the case of transport by air or land, where the transportation is —
(A) from a place outside Singapore to a place outside Singapore;
(B) from a place in Singapore to a place outside Singapore; or
(C) from a place outside Singapore to a place in Singapore; and

(ii) in the case of transport by sea, where the transportation is —
(A) from a place outside Singapore to a place outside Singapore; or
(B) from a place in Singapore or to a place in Singapore, and substantially
outside Singapore;
(b) services (including any ancillary transport activities such as loading, unloading and
handling) comprising the transport of goods from a place in Singapore to another
place in Singapore to the extent that those services are supplied by the same
supplier as part of the supply of services to which paragraph (a)(i) and (ii) (other
than in relation to any transportation that is from a place outside Singapore to
another place outside Singapore) applies;
(c) services (other than the letting on hire of any means of transport) comprising the
insuring or the arranging of the insurance or the arranging of the transport of
passengers or goods to which any provision of paragraphs (a) and (b) applies;
(f) services supplied directly in connection with goods situated outside Singapore
when the services are performed;
The services referred shall not include any services comprising either of or both —
(a) the supply of a right to promulgate an advertisement by means of any medium
of communication; and
(b) the promulgation of an advertisement by means of any medium of
communication.
(g) services supplied directly in connection with goods for export outside Singapore
and supplied to a person who belongs in a country other than Singapore, at the
time the services are performed;
The services referred shall not include any services comprising either of or both —
45

(a) the supply of a right to promulgate an advertisement by means of any medium
of communication; and
(b) the promulgation of an advertisement by means of any medium of
communication.
(j) services supplied —
(i) under a contract with a person who belongs in a country outside Singapore;
and
(ii) which directly benefit a person who belongs in a country other than Singapore
and who is outside Singapore at the time the services are performed;
Not being services which are supplied directly in connection with —
(a) land or any improvement thereto situated inside Singapore; or
(b) goods situated inside Singapore at the time the services are performed, other
than goods referred to in subsection (3)(g).
And the services referred shall not include any services comprising either of or both —
(a) the supply of a right to promulgate an advertisement by means of any medium
of communication; and
(b) the promulgation of an advertisement by means of any medium of
communication.
(k) prescribed services supplied —
(i) under a contract with a person wholly in his business capacity (and not in his
private or personal capacity) and who in that capacity belongs in a country
outside Singapore; and
(ii) which directly benefit a person wholly in his business capacity (and not in his
private or personal capacity) and who in that capacity belongs in a country
other than Singapore;
The prescribed services include the handling or storage of goods at or their
transport to or from the place at which they are to be exported or have been
imported or of the handling or storage of such goods in connection with such
transport.
(l) prescribed services in connection with —
(i) the handling of ships or aircraft; or
(ii) the handling or storage of goods carried in any ship or aircraft;
The prescribed services are the services supplied within any free trade zone or
designated area51 of a port, terminal or airport for —
(a) the handling of ships or aircraft; or
(b) the handling or storage of goods carried in any ship or aircraft.
Section 21(4)(a) defines that:
"aircraft" means —
(i) any aircraft which is not used or intended to be used for recreation or pleasure;
or
51

Please refer to Annex A for the list of free trade zones and designated areas of a port, terminal or
airport.
46

(ii) any aircraft used or intended to be used for recreation or pleasure if it is wholly
used or intended to be wholly used for travel —
(A) from a place outside Singapore to another place outside Singapore;
(B) from a place in Singapore to a place outside Singapore; or
(C) from a place outside Singapore to a place in Singapore;
"ship" means any ship (including an oil rig) but does not include any ship —
(i) that is licensed under the Maritime and Port Authority of Singapore Act (Cap.
170A) as a passenger harbour craft or pleasure craft;
(ii) in respect of which a vessel permit has been granted by the Public Utilities
Board under regulations made under the Public Utilities Act (Cap.261); or
(iii) that is designed or adapted for use for recreation or pleasure and is so used
within Singapore (unless the use within Singapore is for such purpose that is
incidental to its use outside Singapore as the Comptroller may allow).

Annex D – List of Handling Activities that may be performed by the Logistics
Service Industry
Goods handling services that may be provided by logistics service industry include the
following:
-

transport ancillary to the handling of ship or aircraft cargo (including the
movement of goods to or from a ship/aircraft)
stevedoring and porterage
loading, unloading, reloading, stowing, securing and shifting cargo for the use
of cranes and weighing machines together with an operator. (If you provide a
crane without an operator, your supply is to be standard-rated.)
soiling, opening for inspection, repairing and making good weighing and taring,
taping and sealing, erasing and re-marking, labeling and re-numbering,
tallying, checking, sampling, measuring or gauging of goods
packing and unpacking of cargo
survey of cargo (including damaged cargo)
cargo security services
presenting goods for Customs examination
preparing or amending Customs entries
preparing or amending bills of lading, air waybills, and certificates of shipment
container handling for which a box charge is made
transit rate, basic rate, consolidated rate and stevedoring rate, if they relate
solely to goods handling at FTZ or designated areas

These activities must satisfy the provisions under Section 21(3) of the GST Act in order
to be zero-rated.

Annex E – Common Errors made by the Logistics Service Industry
1.

Wrongly zero-rate local transportation services to local customers
If the freight forwarder did not provide international transportation services for his
local customer’s goods and has only provided local transportation services
(including to or from Zero-GST/Licensed/Bonded warehouses) that are outside
FTZs or designated areas, the freight forwarder has to charge GST on his supply
of local transportation services. This is regardless of whether the transportation
services are provided for imported goods or goods for export.

Wrongly zero-rate storage services to local customers
A supply of storage service for goods in Singapore (including ZeroGST/Licensed/Bonded warehouses and Excise Factories) that are outside FTZs
or designated areas is a local supply of service and must be standard-rated,
unless it qualifies for zero-rating as international service. Hence, the freight
forwarder who provides storage services to local customers has to charge GST
on the services.

Wrongly zero-rate storage services to overseas customers with no certainty of
whether or when the goods will be exported
A freight forwarder can zero-rate the supply of storage services to the overseas
customer if the storage services are performed for goods that are meant for
export. If the freight forwarder is not certain that the goods stored will be exported,
he should not zero-rate the supply of storage services and must charge GST.
There are instances where the goods stored are partially exported and the freight
forwarder is not certain whether the remaining goods will be exported or delivered
locally. In this case, the freight forwarder cannot zero-rate the entire storage
services to the overseas customer. He has to apportion and can zero-rate only
the amount of storage services applicable to goods for export. The remaining
storage services will be subject to GST.

Incorrectly claimed input tax on imported goods or use the Major Exporter
Scheme52 (MES) to import goods that belong to another local person/ company
A freight forwarder can claim input tax on imported goods or use his MES to
import the goods only if:
(a)

He is the owner of the goods and the goods are for his business purpose.

(b)

He acts as a Section 33(2) or Section 33A agent of an overseas person and
imports goods belonging to the overseas person.

He cannot claim input tax or use his MES to import goods that belong to another
local person/ company. This is regardless of whether the local owner of these
goods is GST-registered or not.
52

Generally, GST is payable on every importation of goods into Singapore. The MES allows GSTregistered businesses to import non-dutiable goods without paying GST at the point of importation.
This scheme is designed to ease the cash flow of businesses that substantially export the goods they
import.
49

Did not maintain documents to substantiate the imports and subsequent exports
of goods on behalf of overseas principals
A freight forwarder may act as a Section 33(2) or Section 33A agent to import
goods on behalf of an overseas non-GST registered principal. The goods will
subsequently be exported or delivered locally. The freight forwarder can claim
input tax on the imported goods or use his MES to import the goods without
paying GST.
However, he has to maintain the relevant import documents to show that the
imported goods belong to his overseas principal. As the freight forwarder is also
accountable for the subsequent movements of these goods, he must maintain
sufficient documents for the exports and charge GST on the local sales of these
goods.
If he does not maintain sufficient import or export documents for these goods, he
is not allowed to claim the import GST on these goods. If the goods were imported
under his MES, he will have to repay the import GST previously suspended.
Below are some of the essential documents which a freight forwarder should
maintain to prove that he is acting as a Section 33(2) or Section 33A agent for
his overseas principal:

(a)

Letter of appointment or correspondences from the overseas principal that
the freight forwarder is engaged to act on their behalf.

(b)

Inventory records to track the goods imported and subsequently exported
or delivered locally.

(c)

Purchase order from the overseas principal to their supplier with instructions
to deliver or ship the goods to the freight forwarder.

(d)

Import documents (i.e. invoice from the supplier to the overseas principal,
shipping documents such as bill of lading and air waybill showing the freight
forwarder as the consignee).

(e)

Export documents53 which include the freight forwarder’s packing list or
delivery order, bill of lading/ air waybill/ subsidiary export certificate/ note of
shipment/ export permit showing the freight forwarder as the exporter.

(f)

Tax invoices and delivery orders issued by the freight forwarder for the
goods sold and delivered locally (on behalf of his overseas principal).

(g)

Invoices issued by the freight forwarder to the overseas principal for his
services performed.

(h)

Invoices from other logistics service provider(s) for the freight services
performed.

For more information on the export documents to be maintained, please refer to the e-Tax Guide
“GST: Guide on Exports” on our website at www.iras.gov.sg.
50

Omission of output tax on local sale of used trailers
Like any other local sale of business asset, a GST-registered business should
charge GST at the prevailing rate on the full selling price when it makes a local
supply of used trailer. It should not use the Discounted Sale Price Scheme to
charge GST on 50% of the selling price.
Under the Discounted Sale Price Scheme, GST is to be charged on 50% of the
selling price of a second-hand/used motor vehicle. This is to eliminate the
elements of Certificate of Entitlement (COE) and Additional Registration Fee
(ARF) as GST should not be charged on these two regulatory fees.
A trailer is not classified as a motor vehicle under the definition in the Road Traffic
Act. Trailers are also exempted from the requirement of COE and payment of
ARF. Consequently, the Discounted Sales Price Scheme cannot be used on the
sale of used trailers.

Omission of output tax on goods given free as gift
When a GST-registered business gives away goods for free, it is treated as
making a supply to the recipient. It need not charge GST to the recipient since
the goods are given for free.
However, it is required to account for output tax based on the Open Market Value
of the good when:

(a)

the cost of the good is more than $200; and

(b)

it has claimed input tax on the purchase or import of the good.

Wrongly claimed input tax on disallowed expenses
GST-registered businesses are not allowed to claim input tax incurred on the
following expenses stipulated in Regulations 26 and 27 of the GST (General)
Regulations:
(a)

Benefits provided to the family members or relatives of the staff;

(b)

Costs and running expenses incurred on private registered motor cars;

(c)

Club subscription fees (including transfer fees) charged by sports and
recreation clubs;

(d)

Expenses incurred on company cars of which the COE has been renewed
or extended on or after 1 Apr 1998;

(e)

Expenses incurred on rental cars hired for use on or after 1 Jul 1999;

(f)

Medical expenses incurred for staff unless they are obligatory under the
Work Injury Compensation Act or under any collective agreement within the
meaning of the Industrial Relations Act;

(g)

Medical and accident insurance premiums incurred for staff unless the
insurance or payment of compensation is obligatory under the Work Injury
Compensation Act or under any collective agreement within the meaning of
the Industrial Relations Act; and
51

(h)
9.

Any transaction involving betting, sweepstakes, lotteries, fruit machines or
games of chance.

Disallowed input tax claims on local purchases not paid within 12 months of
payment due date
As the claiming of input tax is according to the date of tax invoice, a GSTregistered business may have claimed input tax before paying its supplier.
However, if the GST-registered business did not pay its supplier within 12 months
of the payment due date, it is required to repay the input tax previously claimed.

Annex F – Suggested Template of a Register of Subsidiary Export Certificate and Note of Shipment

House Bill of
Lading / Air
Waybill
number

Export
permit
number

Date of
shipment

Master Bill of
Lading / Air
Waybill number

Subsidiary Export
Certificate
Serial
Number

Issued to

Note of Shipment
Reference number
of the delivery
order or invoice

Name of the exporter/
supplier who issued this
delivery order or invoice

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