Singapore’s Beverage Container Return Scheme (BCRS) has been live since 1 April 2026. If you run a restaurant, café, or F&B outlet, there’s one question you need to answer clearly: does the $0.10 deposit apply to your drinks, and when?
Most operators we’ve spoken to initially assume it’s a dine-in versus takeaway question. It’s actually simpler — and more precise — than that. This guide breaks it down, including what it means for your POS system.
What Is the BCRS Deposit?
The BCRS deposit is a $0.10 refundable charge added to every pre-packaged beverage sold in a plastic or metal container between 150ml and 3 litres. Customers who return the empty container at a designated Reverse Vending Machine (RVM) get their $0.10 back via SimplyGo EZ-Link or DBS PayLah!
The scheme is operated by BCRS Ltd., a not-for-profit company licensed by NEA, comprising beverage producers Coca-Cola Singapore Beverages, F&N Foods, and Pokka.
The Real Question: Who Takes the Container?
Here is the key insight most operators miss:
The deposit applies when the physical plastic or metal container is handed to the customer.
It is not automatically a dine-in or takeaway rule. It is a container handover rule. Two conditions must both be true before the BCRS deposit is charged:
Condition 1 — The drink is served in a plastic or metal container (150ml–3L with BCRS Deposit Mark)
Condition 2 — That container is physically handed to the customer to take away
If either condition is not met, no deposit is charged.
How This Works in Practice
| Scenario | Container handed over? | Charge deposit? |
|---|---|---|
| Dine-in, drink poured into glass | No |  No |
| Dine-in, sealed can served and left on table (RRFS outlet) | No — restaurant collects it | No |
| Dine-in, customer takes the can home | Yes |  Yes |
| Takeaway, canned or bottled drink handed to customer | Yes | Yes |
| Takeaway, kopi in plastic bag | No — not a pre-packaged container | No |
| Takeaway, fresh juice in a plastic cup | No — not pre-packaged | No |
The Return Right F&B Scheme (RRFS) — What It Means for Restaurants
NEA created a specific scheme for F&B operators called the Return Right F&B Scheme (RRFS). By registering, your outlet takes responsibility for collecting and recycling the empty containers — so you do not pass the deposit charge to your dine-in customers at all.
Benefits of joining RRFS:
- No deposit charged to dine-in customers — seamless dining experience maintained
- Your outlet displays the Return Right F&B decal, signalling green credentials
- One-time $500 support from NEA per food shop (sign up by 30 September 2026)
How it works operationally:
- For dine-in: collect empty containers at table clearance, batch return to RVM during off-peak hours
- For takeaway: the deposit still follows the container — charge $0.10 per regulated container handed to the customer
Even RRFS restaurants charge the deposit on takeaway orders where the container leaves the premises.
To register, visit bcrs.sg.
GST Treatment — What IRAS Requires
This is where many operators make mistakes. The BCRS deposit is not subject to GST. It is a refundable deposit, not payment for goods or services.
The rules:
- Charge GST on the beverage price as normal
- Do not charge GST on the $0.10 deposit
- Show the deposit as a separate line item on your receipt or tax invoice
- Mark it clearly as “Not subject to GST”
- Do not include the deposit in your GST return
Example — Bottled mineral water takeaway:
| Item | Amount |
|---|---|
| Mineral water (incl. 9% GST) | $2.00 |
| BCRS Deposit (not subject to GST) | $0.10 |
| Total payable | $2.10 |
| GST (9/109 × $2.00) | $0.17 |
If you have wrongly charged GST on BCRS deposits, rectify immediately and disclose to IRAS. Voluntary disclosure is taken into account when determining penalties.
Setting Up BCRS Deposit on Your POS System
This is the most operationally critical step — and it needs to be done correctly to ensure GST compliance.
For Jade POS Users
In the Jade backend, create a new item with the following settings:
| FIELD | VALUE |
|---|---|
| Item name | BCRS Deposit (Not subject to GST) |
| Price | $0.10 |
| GST | Off |
| Service Charge | Off |
Once created, link this item as a course item to every drink on your menu where the physical plastic or metal container is handed to the customer. Do not link it to drinks served in cups, glasses, or non-regulated packaging.
The Cashier Workflow
Customer orders canned 100Plus (takeaway)
→ Cashier selects drink item
→ BCRS Deposit $0.10 auto-adds as course item
→ Receipt prints:
100Plus (can) $1.80
BCRS Deposit* $0.10
*(Not subject to GST)
─────────────────────────────
Total payable $1.90
GST (9%) $0.15Which Menu Items Need the BCRS Course Item?
| DRINK | TAG FOR BCRS? |
|---|---|
| Canned soft drinks (Coke, 100Plus, Sprite) | ✅ Yes |
| Bottled mineral water (plastic) | ✅ Yes |
| Canned beer | ✅ Yes |
| Bottled juices (plastic/metal, pre-packaged) | ✅ Yes |
| Kopi / Teh in cup | ❌ No |
| Fresh juice in plastic cup | ❌ No |
| Drinks poured into glass for dine-in | ❌ No |
Staff Training — The Human Element
Your POS configuration handles the calculation, but your cashiers and service staff are the first line of judgement. Train them on:
- Which drinks have the BCRS Deposit Mark — only containers with the official mark qualify
- Is the container being handed to the customer? — if it’s being poured or consumed on-premise without the container leaving, no deposit
- What if a dine-in customer asks to take the can home? — have a house policy ready; technically the deposit should apply
During the transition period (April to September 2026), your stock may be a mix of old containers (no BCRS mark, no deposit) and new BCRS-marked containers. Brief staff to check for the Deposit Mark.
Quick Compliance Checklist
Decide whether to join the Return Right F&B Scheme (RRFS) — register at bcrs.sg by 30 Sep 2026 for the $500 incentive
Create the BCRS Deposit item in your POS backend (no GST, no service charge, $0.10)
Link it as a course item to all applicable drink menu items
Verify your receipt template shows the deposit separately with “Not subject to GST”
Brief all cashiers and service staff on when to apply the deposit
Establish a house policy for edge cases (e.g. dine-in customer requesting to take can home)
Check incoming stock for the BCRS Deposit Mark during the transition period
A Note on the Transition Period
From 1 April to 30 September 2026, you will receive a mix of old and new stock. Only beverages bearing the official BCRS Deposit Mark are subject to the deposit. You are not required to charge the deposit on old stock without the mark — but brief your team to check, as the two types may coexist in your storeroom.
Need Help Configuring Your POS?
If you are running Jade POS and need help setting up the BCRS Deposit item correctly — including GST exclusion, service charge exclusion, and course item linking — our support team can walk you through it.
📩 Contact Aptsys: support.aptsys.com.sg 🌐 Learn more about Jade POS: aptsys.com.sg
Information in this article is based on IRAS guidelines (last updated 1 April 2026) and NEA/BCRS Ltd. operator FAQs. Always refer to the official sources at iras.gov.sg and bcrs.sg for the latest requirements.
