Import duty & taxes when importing into Singapore
Import duty and taxes are due when importing goods into Singapore whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. In addition to duty, imports are subject to sales tax (GST), and in some cases to excise duty.
Duty rates in Singapore vary from 0% to 4%, with an average duty rate of 0%. Most goods are not subject to duty. Dutiable goods in Singapore consist of the following items:
a. intoxicating liquors
b. tobacco products
c. motor vehicles
d. petroleum products
All other products are non-dutiable.
Generally, all goods imported into Singapore are subject to GST whether they are dutiable or not. GST is calculated on the CIF value plus the duty payable (if any) at the point of importation. The current GST rate is 7%.
Products (excluding liquors and tobacco) of a total value not exceeding SGD 400 on the CIF value may be imported without payment of duty and/or GST.
Other taxes and customs fees
Alcohol and tobacco products are subject to excise duty. Excise rates vary and are applicable either ad valorem or on units (SGD) per litre on some alcoholic products.
Local Customs office and contacts
More information on import declaration procedures and import restrictions can be found at Singapore Customs.