In this guide · 7 sections
Short answer
If you sell regulated drinks, charge customers the drink price plus S$0.10 per container. The deposit is not subject to GST, but the drink price still is. In Shopify, the cleanest approach is a separate, non-taxable deposit line for each regulated container, shown in the cart and on the receipt.
What the BCRS deposit is and which drinks it covers
According to NEA's BCRS page, the scheme started on 1 April 2026 with a transition period to 30 September 2026. It is run by Beverage Container Return Scheme Ltd (BCRS Ltd), a not-for-profit company licensed by NEA. Consumers get the 10 cents back at Return Right reverse vending machines, paid to SimplyGo EZ-Link or DBS PayLah!.
| Included | Not included |
|---|---|
| Pre-packaged drinks in plastic bottles (150 ml to 3 litres) | Glass bottles |
| Metal cans in the same size range | Cartons and Tetra Pak packs |
| PP cups, plus free and promotional drinks | Freshly prepared drinks such as bubble tea; foods for special medical purposes |
Only containers with the BCRS Deposit Mark and the new barcode carry the deposit and can be returned for a refund.
Are you a retailer or a producer under BCRS?
Your obligations depend on whether you put drinks on the Singapore market or resell them.
Retailer (you buy from a local supplier)
- Supplier charges you the drink price plus 10 cents
- You charge customers the drink price plus 10 cents
- No GST on the deposit
- No monthly declarations to BCRS Ltd
Best for: Online shops, cafes and gift-box sellers buying drinks locally.
Producer (you import or manufacture)
- Register with BCRS Ltd and register every product SKU
- Deposit Mark and approved barcode on each container
- Pay a producer fee and the 10-cent deposit per unit
- Declare units put on the market monthly
Best for: Importers of drinks, own-brand beverage makers.
BCRS Ltd's FAQ says there is no minimum quantity: every company supplying regulated beverages to the Singapore market must register. Year 1 producer fees are S$0.031 per metal container and S$0.037 per plastic container, plus S$5 per SKU registered, all subject to GST (as of October 2026). If you bring in drinks yourself to sell online, you are a producer.
GST and invoices for the BCRS deposit (IRAS rules)
IRAS's page on GST and BCRS deposit/basics-of-gst/gst-and-bcrs-deposit) is short and clear:
- The deposit is not subject to GST, because it is a refundable deposit paid on top of the price.
- You must still charge and account for GST on the drink itself.
- You do not have to show the deposit on your tax invoice, but IRAS encourages you to, for transparency.
- You can show it on the same invoice or receipt, issue a separate one, or not invoice it at all.
- If a tax invoice shows the deposit, describe it as a BCRS deposit, list it separately and state it is not subject to GST.
IRAS's worked example: a bottle of water at S$2.00 including GST, plus a S$0.10 deposit, totals S$2.10. The GST is S$0.17, calculated only on the S$2.00.
How to set up the BCRS deposit in Shopify
Unless your theme or apps already handle BCRS, you add the deposit yourself. Test every option with a real test order before going live.
Tag every regulated product
Add a tag or metafield such as 'bcrs' to each product in plastic or metal containers between 150 ml and 3 litres. For multipacks, record the number of containers per unit (a 6-pack carries 60 cents).
Create a 'BCRS deposit' product priced at S$0.10
Untick 'Charge tax on this product' so Shopify never adds GST to it. Hide it from your catalogue and search so customers cannot buy it on its own.
Add one deposit per container to the cart
Use a cart customisation (a Shopify Function or an app that adds linked products) so the right quantity of deposit lines is added and removed automatically with each drink. Avoid relying on customers adding it themselves.
Show the deposit before checkout
On regulated product pages add a line such as 'Price excludes S$0.10 BCRS deposit per container, charged at checkout'. NEA notes major supermarkets display shelf prices without the deposit and charge it at checkout.
Update receipts and order emails
Make sure the deposit appears as its own line, labelled 'BCRS deposit (not subject to GST)'. Check refunds too: when you refund a drink, refund its deposit.
Our guide to what a Shopify store costs in Singapore covers the plans and apps you may need for cart customisation.
Recording the deposit in Xero or QuickBooks
The deposit is not your income, and the deposit you pay your supplier is not a cost of the drink. Ask your accountant how they want it recorded; a common approach is a separate deposit account so it does not inflate sales or cost of sales.
BCRS accounting checklist
If your store, payment provider and accounting software are already connected, see how to connect Shopify, Stripe and Xero for how line items and fees flow through.
Do it yourself or get help?
A store with a handful of drink products can be set up by hand in an afternoon, as long as you test the cart, receipt and refund. Larger catalogues and multipacks are where errors creep in. Before adding new drink lines, check whether you are a producer under BCRS, and whether any drinks need other licences, such as alcohol; our guide to licences for selling online covers that.
If you would like help, our Shopify Store package (S$1,890) sets up products, PayNow and cards, shipping and policies on your own account, and our Xero / QuickBooks Integration (S$390) connects your store and payments to your accounts so deposits and sales land in the right places. We are not tax advisers; confirm GST treatment with your accountant.
Frequently asked questions
Yes, if they sell regulated beverages: pre-packaged drinks in plastic or metal containers from 150 ml to 3 litres with the Deposit Mark. BCRS Ltd says retailers charge customers the beverage price plus the 10-cent deposit. Since 1 October 2026, only containers with the Deposit Mark can be sold in Singapore.
No. IRAS says the deposit is not subject to GST because it is a refundable deposit paid on top of the price. GST still applies to the drink itself. Update your point-of-sale, online store and accounting settings so GST is calculated only on the drink price.
Not necessarily. IRAS says you need not include it, but encourages you to for transparency. If you do show it on a tax invoice or simplified tax invoice, describe it as a BCRS deposit, list it separately from the drink, and state that it is not subject to GST.
Most likely. BCRS Ltd's FAQ defines producers as manufacturers in Singapore and persons who import beverage products into Singapore, with no minimum quantity. Producers must register with BCRS Ltd, register each product and barcode, apply the Deposit Mark, pay producer fees and deposits, and declare units monthly.
No. BCRS Ltd lists beverages in glass containers, cartons or Tetra Pak packaging, and freshly prepared drinks sold on the spot such as bubble tea, as not included. The scheme covers pre-packaged drinks in plastic and metal containers between 150 ml and 3 litres, including cans and PP cups.