List of Dutiable Goods

Please refer to the table below for the list of dutiable goods and the respective duty rates imposed on the goods.

For reference, the formula for calculating the duty for alcoholic beverages is given at the end of the webpage.

HS Code Product Description Duty Rates
Customs Duty
Excise Duty
21069061 Alcoholic preparations in liquid form, as raw material for making composite concentrates, of a kind used for the manufacture of alcoholic beverages Nil $88.00 per litre of alcohol*
21069062 Alcoholic preparations in other forms, as raw material for making composite concentrates, of a kind used for the manufacture of alcoholic beverages Nil $113.00 per kgm*
21069064 Alcoholic composite concentrates in liquid form, for simple dilution with water, of a kind used for the manufacture of alcoholic beverages Nil $88.00 per litre of alcohol*
21069065 Alcoholic composite concentrates in other forms, for simple dilution with water, of a kind used for the manufacture of alcoholic beverages Nil $113.00 per kgm*
21069066 Other alcoholic preparations in liquid form, of a kind used for the manufacture of alcoholic beverages Nil $88.00 per litre of alcohol*
21069067 Other alcoholic preparations in other forms, of a kind used for the manufacture of alcoholic beverages Nil $113.00 per kgm*
22030010 Stout or porter $16.00 per litre of alcohol $60.00 per litre of alcohol*
22030090 Other beer, including ale $16.00 per litre of alcohol $60.00 per litre of alcohol*
22041000 Sparkling wine Nil $88.00 per litre of alcohol*
22042111 Wine of fresh grapes, not over 15% alc/vol, in containers of 2l or less Nil $88.00 per litre of alcohol*
22042113 Wine of fresh grapes, over 15% but not over 23% alc/vol, in containers of 2l or less Nil $88.00 per litre of alcohol*
22042114 Wine of fresh grapes, over 23% alc/vol, in containers of 2l or less Nil $88.00 per litre of alcohol*
22042121 Grape must with fermentation prevented or arrested by addition of alcohol, not over 15% alc/vol, in containers of 2l or less Nil $88.00 per litre of alcohol*
22042122 Grape must with fermentation prevented or arrested by addition of alcohol, over 15% alc/vol, in containers of 2l or less Nil $88.00 per litre of alcohol*
22042911 Wine of fresh grapes, not over 15% alc/vol, in containers of more than 2l Nil $88.00 per litre of alcohol*
22042913 Wine of fresh grapes, over 15% but not over 23% alc/vol, in containers of more than 2l Nil $88.00 per litre of alcohol*
22042914 Wine of fresh grapes, over 23% alc/vol, in containers of more than 2l Nil $88.00 per litre of alcohol*
22042921 Grape must with fermentation prevented or arrested by addition of alcohol, not over 15% alc/vol, in containers of more than 2l Nil $88.00 per litre of alcohol*
22042922 Grape must with fermentation prevented or arrested by addition of alcohol, over 15% alc/vol, in containers of more than 2l Nil $88.00 per litre of alcohol*
22043010 Other grape must, not over 15% alc/vol Nil $88.00 per litre of alcohol*
22043020 Other grape must, over 15% alc/vol Nil $88.00 per litre of alcohol*
22051010 Vermouth & other wine of fresh grape flavoured with plants or aromatic substances, not over 15% alc/vol, in containers of 2l or less Nil $88.00 per litre of alcohol*
22051020 Vermouth & other wine of fresh grape flavoured with plants or aromatic substances, over 15% alc/vol, in containers of 2l or less Nil $88.00 per litre of alcohol*
22059010 Vermouth & other wine of fresh grape flavoured with plants or aromatic substances, not over 15% alc/vol, in containers of more than 2l Nil $88.00 per litre of alcohol*
22059020 Vermouth & other wine of fresh grape flavoured with plants or aromatic substances, over 15% alc/vol, in containers of more than 2l Nil $88.00 per litre of alcohol*
22060010 Cider & perry Nil $60.00 per litre of alcohol*
22060020 Sake Nil $88.00 per litre of alcohol*
22060030 Toddy Nil $88.00 per litre of alcohol*
22060040 Shandy Nil $60.00 per litre of alcohol*
22060091 Other rice wine Nil $88.00 per litre of alcohol*
22060099 Other fermented beverages, mixtures of fermented beverages & mixtures of fermented beverages with non-alcoholic beverages Nil $88.00 per litre of alcohol*
22071000 Undenatured ethyl alcohol, of alcoholic strength by vol of 80% or more Nil $88.00 per litre of alcohol*
22082050 Brandy obtained by distilling grape wine or grape marc Nil $88.00 per litre of alcohol*
22082090 Other spirits obtained by distilling grape wine or grape marc Nil $88.00 per litre of alcohol*
22083000 Whiskies Nil $88.00 per litre of alcohol*
22084000 Rum & other spirits distilled from fermented sugar-cane products Nil $88.00 per litre of alcohol*
22085000 Gin & Geneva Nil $88.00 per litre of alcohol*
22086000 Vodka Nil $88.00 per litre of alcohol*
22087000 Liqueurs & cordials Nil $88.00 per litre of alcohol*
22089010 Medicated samsu, not over 40% alc/vol $8.00 per litre of alcohol $88.00 per litre of alcohol*
22089020 Medicated samsu, over 40% alc/vol $8.00 per litre of alcohol $88.00 per litre of alcohol*
22089030 Other samsu, not over 40% alc/vol $8.00 per litre of alcohol $88.00 per litre of alcohol*
22089040 Other samsu, over 40% alc/vol $8.00 per litre of alcohol $88.00 per litre of alcohol*
22089050 Arrack or pineapple spirit, not over 40% alc/vol Nil $88.00 per litre of alcohol*
22089060 Arrack or pineapple spirit, over 40% alc/vol Nil $88.00 per litre of alcohol*
22089070 Bitters & similar beverages, not over 57% alc/vol Nil $88.00 per litre of alcohol*
22089080 Bitters & similar beverages, over 57% alc/vol Nil $88.00 per litre of alcohol*
22089090 Undenatured ethyl alcohol, of alcoholic strength by vol less than 80% & other spirituous beverages Nil $88.00 per litre of alcohol*
24011010 Tobacco unmanufactured not stemmed or stripped Virginia type flue cured Nil $352.00 per kgm
24011020 Tobacco unmanufactured not stemmed or stripped Virginia type not flue cured Nil $352.00 per kgm
24011040 Tobacco unmanufactured not stemmed or stripped Burley type Nil $352.00 per kgm
24011050 Other tobacco unmanufactured not stemmed or stripped flue cured Nil $352.00 per kgm
24011090 Other tobacco unmanufactured not stemmed or stripped not flue cured Nil $352.00 per kgm
24012010 Tobacco unmanufactured partly or wholly stemmed or stripped Virginia type flue cured Nil $352.00 per kgm
24012020 Tobacco unmanufactured partly or wholly stemmed or stripped Virginia type not flue cured Nil $352.00 per kgm
24012030 Tobacco unmanufactured partly or wholly stemmed or stripped Oriental type Nil $352.00 per kgm
24012040 Tobacco unmanufactured partly or wholly stemmed or stripped Burley type Nil $352.00 per kgm
24012050 Other tobacco unmanufactured partly or wholly stemmed or stripped flue cured Nil $352.00 per kgm
24012090 Other tobacco unmanufactured partly or wholly stemmed or stripped not flue-cured Nil $352.00 per kgm
24013010 Tobacco stems Nil $352.00 per kgm
24013090 Other tobacco refuse Nil $352.00 per kgm
24021000 Cigars, cheroots & cigarillos, containing tobacco Nil $388.00 per kgm
24022010 Beedies cigarettes Nil $299.00 per kgm
24022020 Clove cigarettes Nil 38.8 cents for every gram or part thereof of each stick of cigarette
24022090 Other cigarettes, containing tobacco Nil 38.8 cents for every gram or part thereof of each stick of cigarette
24029010 Cigars, cheroots & cigarillos, of tobacco substitutes Nil $388.00 per kgm
24029020 Cigarettes of tobacco substitutes Nil 38.8 cents for every gram or part thereof of each stick of cigarette
24031100 Water pipe tobacco specified in Subheading Note 1 to Chapter 24 Nil $388.00 per kgm
24031911 Ang hoon packed for retail sale Nil $299.00 per kgm
24031919 Other smoking tobacco, packed for retail sale Nil $388.00 per kgm
24031920 Other manufactured tobacco for the manufacture of cigarettes Nil $352.00 per kgm
24031990 Other smoking tobacco, not packed for retail sale & not for the manufacture of cigarettes Nil $388.00 per kgm
24039110 Homogenised or reconstituted tobacco, packed for retail sale Nil $388.00 per kgm
24039190 Homogenised or reconstituted tobacco, not packed for retail sale Nil $388.00 per kgm
24039930 Manufactured tobacco substitutes Nil $388.00 per kgm
24039940 Snuff whether or not dry Nil $388.00 per kgm
24039950 Chewing & sucking tobacco excl snuff Nil $299.00 per kgm
24039990 Other manufactured tobacco, not used for smoking Nil $388.00 per kgm
27101211 Motor spirit of RON 97 & above leaded Nil $7.10 per dal
27101212 Motor spirit of RON 97 & above unleaded Nil $6.40 per dal
27101213 Motor spirit of RON 90 & above but below RON 97 leaded Nil $6.80 per dal
27101214 Motor spirit of RON 90 & above but below RON 97 unleaded Nil $5.60 per dal
27101215 Motor spirit of RON below 90 leaded Nil $6.30 per dal
27101216 Motor spirit of RON below 90 unleaded Nil $3.70 per dal
27112110 Natural gas used as motor fuel Nil 20 cents per kgm
33021010 Odoriferous alcoholic preparations in liquid form, of a kind used in the manufacture of alcoholic beverages Nil $88.00 per litre of alcohol*
33021020 Odoriferous alcoholic preparations in other forms, of a kind used in the manufacture of alcoholic beverages Nil $113.00 per kgm*
87021010 CKD motor cars compression-ignition diesel or semi-diesel engine for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans Nil 20%
87021060 Non CKD motor cars compression-ignition diesel or semi-diesel engine for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans Nil 20%
87029012 CKD motor cars other than compression-ignition diesel or semi-diesel engine for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans Nil 20%
87029092 Non CKD motor cars other than compression-ignition diesel or semi-diesel engine for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans Nil 20%
87031090 Other golf similar vehicles or vehicles designed for travel on snow to transport persons excluding heading 87.02 Nil 20%
87032122 CKD motor cars spark-ignition combustion reciprocating engine not over 1000cc four wheel drive Nil 20%
87032123 CKD motor cars spark-ignition combustion reciprocating engine not over 1000cc excluding four wheel drive Nil 20%
87032124 Non CKD motor cars spark-ignition combustion reciprocating engine not over 1000cc four wheel drive Nil 20%
87032129 Non CKD motor cars spark-ignition combustion reciprocating engine not over 1000cc excluding four wheel drive Nil 20%
87032131 Other CKD motor vehicles spark-ignition combustion reciprocating engine not over 1000cc four wheel drive Nil 20%
87032139 Other CKD motor vehicles spark-ignition combustion reciprocating engine not over 1000cc excluding four wheel drive Nil 20%
87032191 Non CKD ambulances spark-ignition combustion reciprocating engine not over 1000cc Nil 20%
87032192 Non CKD motor homes spark-ignition combustion reciprocating engine not over 1000cc Nil 20%
87032199 Other non CKD motor vehicles spark-ignition combustion reciprocating engine not over 1000cc Nil 20%
87032211 CKD motor cars spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc Nil 20%
87032219 Non CKD motor cars spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc Nil 20%
87032221 Other CKD vehicles spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc four wheel drive Nil 20%
87032229 Other CKD vehicles spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc excluding four wheel drive Nil 20%
87032291 Non CKD ambulances spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc Nil 20%
87032292 Non CKD motor homes spark-ignition combustion reciprocating engine over 1000cc but not over 1500cc Nil 20%
87032299 Other vehicles with spark ignition internal combustion reciprocating piston engine with cylinder capacity over 1000 but not over 1500cc Nil 20%
87032310 Ambulances spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc Nil 20%
87032321 CKD hearses spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc Nil 20%
87032329 Non CKD hearses spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc Nil 20%
87032331 CKD prison vans spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc Nil 20%
87032339 Non CKD prison vans spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc Nil 20%
87032340 Motor homes spark-ignition combustion reciprocating engine over 1500cc but not over 3000cc Nil 20%
87032351 CKD motor cars spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc Nil 20%
87032352 CKD motor cars spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc Nil 20%
87032353 CKD motor cars spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc Nil 20%
87032354 CKD motor cars spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc Nil 20%
87032361 Non CKD motor cars spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc Nil 20%
87032362 Non CKD motor cars spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc Nil 20%
87032363 Non CKD motor cars spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc Nil 20%
87032364 Non CKD motor cars spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc Nil 20%
87032371 Other CKD motor vehicles spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc Nil 20%
87032372 Other CKD motor vehicles spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc Nil 20%
87032373 Other CKD motor vehicles spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc Nil 20%
87032374 Other CKD motor vehicles spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc Nil 20%
87032391 Other non CKD motor vehicles spark-ignition combustion reciprocating engine over 1500cc but not over 1800cc Nil 20%
87032392 Other non CKD motor vehicles spark-ignition combustion reciprocating engine over 1800cc but not over 2000cc Nil 20%
87032393 Other non CKD motor vehicles spark-ignition combustion reciprocating engine over 2000cc but not over 2500cc Nil 20%
87032394 Other non CKD motor vehicles spark-ignition combustion reciprocating engine over 2500cc but not over 3000cc Nil 20%
87032410 Ambulances spark-ignition combustion reciprocating engine over 3000cc Nil 20%
87032421 CKD hearses spark-ignition combustion reciprocating engine over 3000cc Nil 20%
87032429 Non CKD hearses spark-ignition combustion reciprocating engine over 3000cc Nil 20%
87032431 CKD prison vans spark-ignition combustion reciprocating engine over 3000cc Nil 20%
87032439 Non CKD prison vans spark-ignition combustion reciprocating engine over 3000cc Nil 20%
87032441 CKD motor cars spark-ignition combustion reciprocating engine over 3000cc four wheel drive Nil 20%
87032449 CKD motor cars spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive Nil 20%
87032451 Non CKD motor cars spark-ignition combustion reciprocating engine over 3000cc four wheel drive Nil 20%
87032459 Non CKD motor cars spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive Nil 20%
87032470 Motor homes spark-ignition combustion reciprocating engine over 3000cc Nil 20%
87032481 Other CKD motor vehicles spark-ignition combustion reciprocating engine over 3000cc four wheel drive Nil 20%
87032489 Other CKD motor vehicles spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive Nil 20%
87032491 Other non CKD motor vehicles spark-ignition combustion reciprocating engine over 3000cc four wheel drive Nil 20%
87032499 Other non CKD motor vehicles spark-ignition combustion reciprocating engine over 3000cc excluding four wheel drive Nil 20%
87033111 CKD motor cars compression-ignition combustion diesel or semi-diesel engine not over 1500cc four wheel drive Nil 20%
87033119 CKD motor cars compression-ignition combustion diesel or semi-diesel engine not over 1500cc excluding four wheel drive Nil 20%
87033120 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine not over 1500cc Nil 20%
87033140 Ambulances compression-ignition combustion diesel or semi-diesel engine not over 1500cc Nil 20%
87033150 Motor homes compression-ignition combustion diesel or semi-diesel engine not over 1500cc Nil 20%
87033181 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine not over 1500cc four wheel drive Nil 20%
87033189 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine not over 1500cc excluding four wheel drive Nil 20%
87033191 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine not over 1500cc four wheel drive Nil 20%
87033199 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine not over 1500cc excluding four wheel drive Nil 20%
87033210 Ambulances compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc Nil 20%
87033221 CKD hearses compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc Nil 20%
87033229 Non CKD hearses compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc Nil 20%
87033231 CKD prison vans compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc Nil 20%
87033239 Non CKD prison vans compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc Nil 20%
87033242 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc four wheel drive Nil 20%
87033243 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc excluding four wheel drive Nil 20%
87033244 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc four wheel drive Nil 20%
87033249 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc excluding four wheel drive Nil 20%
87033252 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc four wheel drive Nil 20%
87033253 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc excluding four wheel drive Nil 20%
87033254 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc four wheel drive Nil 20%
87033259 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc excluding four wheel drive Nil 20%
87033260 Motor homes compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2500cc Nil 20%
87033271 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc four wheel drive Nil 20%
87033272 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc excluding four wheel drive Nil 20%
87033273 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc four wheel drive Nil 20%
87033279 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc excluding four wheel drive Nil 20%
87033292 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc four wheel drive Nil 20%
87033293 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 1500cc but not over 2000cc excluding four wheel drive Nil 20%
87033294 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc four wheel drive Nil 20%
87033299 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2000cc but not over 2500cc excluding four wheel drive Nil 20%
87033310 Ambulances compression-ignition combustion diesel or semi-diesel engine over 2500cc Nil 20%
87033321 CKD hearses compression-ignition combustion diesel or semi-diesel engine over 2500cc Nil 20%
87033329 Non CKD hearses compression-ignition combustion diesel or semi-diesel engine over 2500cc Nil 20%
87033331 CKD prison vans compression-ignition combustion diesel or semi-diesel engine over 2500cc Nil 20%
87033339 Non CKD prison vans compression-ignition combustion diesel or semi-diesel engine over 2500cc Nil 20%
87033343 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc four wheel drive Nil 20%
87033344 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc excluding four wheel drive Nil 20%
87033345 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 3000cc four wheel drive Nil 20%
87033349 CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 3000cc excluding four wheel drive Nil 20%
87033353 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc four wheel drive Nil 20%
87033354 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 2500cc but not over 3000cc excluding four wheel drive Nil 20%
87033355 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 3000cc four wheel drive Nil 20%
87033359 Non CKD motor cars compression-ignition combustion diesel or semi-diesel engine over 3000cc excluding four wheel drive Nil 20%
87033370 Motor homes compression-ignition combustion diesel or semi-diesel engine over 2500cc Nil 20%
87033381 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2500cc four wheel drive Nil 20%
87033389 Other CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2500cc excluding four wheel drive Nil 20%
87033391 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2500cc four wheel drive Nil 20%
87033399 Other non CKD motor vehicles compression-ignition combustion diesel or semi-diesel engine over 2500cc excluding four wheel drive Nil 20%
87039011 Ambulances electrically powered Nil 20%
87039013 Other CKD motor vehicles electrically powered Nil 20%
87039019 Other non CKD motor vehicles electrically powered Nil 20%
87039050 CKD motor cars excluding spark & compression ignition diesel or semi-diesel combustion engine & electrically powered Nil 20%
87039070 Non CKD motor cars excluding spark & compression ignition diesel or semi-diesel combustion engine & electrically powered Nil 20%
87039080 Other CKD motor vehicles excluding spark & compression ignition diesel or semi-diesel combustion engine & electrically powered Nil 20%
87039090 Other non CKD motor vehicles excluding spark & compression ignition diesel or semi-diesel combustion engine & electrically powered Nil 20%
87060021 Chassis fitted with engines for motor cars for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans Nil 20%
87060032 Chassis fitted with engines for ambulances Nil 20%
87060033 Chassis fitted with engines for motor cars Nil 20%
87060039 Chassis fitted with engines for other vehicles of heading 8703 Nil 20%
87071020 Bodies including cabs for ambulances Nil 20%
87071090 Bodies including cabs for other vehicles of heading 8703 Nil 20%
87079021 Bodies including cabs for motor cars for transport of 10 or more persons including stretch limousines but excluding coaches buses minibuses or vans Nil 20%
87111012 CKD mopeds & motorised bicycles reciprocating internal combustion engine not over 50cc Nil 12%
87111013 Other CKD motorcycles or motor scooters reciprocating internal combustion engine not over 50cc Nil 12%
87111019 Other CKD cycles reciprocating internal combustion engine not over 50cc Nil 12%
87111092 Non CKD mopeds & motorised bicycles reciprocating internal combustion not over 50cc Nil 12%
87111093 Other non CKD motorcycles or motor scooters reciprocating internal combustion engine not over 50cc Nil 12%
87111099 Other non CKD cycles reciprocating internal combustion engine not over 50cc Nil 12%
87112010 Motocross motorcycles reciprocating internal combustion engine over 50 cc but not over 250 cc Nil 12%
87112020 Mopeds & motorised bicycles reciprocating internal combustion engine over 50 cc but not over 250 cc Nil 12%
87112031 CKD motorcycles including motor scooters reciprocating internal combustion engine over 150 cc but not over 200 cc Nil 12%
87112032 CKD motorcycles including motor scooters reciprocating internal combustion engine over 200 cc but not over 250 cc Nil 12%
87112039 CKD motorcycles including motor scooters reciprocating internal combustion engine over 50 cc but not over 150 cc Nil 12%
87112045 Other CKD cycles reciprocating internal combustion engine over 50 cc but not over 200 cc Nil 12%
87112049 Other CKD cycles reciprocating internal combustion engine over 200 cc but not over 250 cc Nil 12%
87112051 Non CKD motorcycles including motor scooters reciprocating internal combustion engine over 150 cc but not over 200 cc Nil 12%
87112052 Non CKD motorcycles including motor scooters reciprocating internal combustion engine over 200 cc but not over 250 cc Nil 12%
87112059 Non CKD motorcycles including motor scooters reciprocating internal combustion engine over 50 cc but not over 150 cc Nil 12%
87112090 Other non CKD cycles reciprocating internal combustion engine over 50 cc but not over 250 cc Nil 12%
87113010 Motocross motorcycles reciprocating internal combustion engine over 250 cc but not over 500 cc Nil 12%
87113030 Other CKD cycles reciprocating internal combustion engine over 250 cc but not over 500 cc Nil 12%
87113090 Other non CKD cycles reciprocating internal combustion engine over 250 cc but not over 500 cc Nil 12%
87114010 Motocross motorcycles reciprocating internal combustion engine over 500 cc but not over 800 cc Nil 12%
87114020 Other CKD cycles reciprocating internal combustion engine over 500 cc but not over 800 cc Nil 12%
87114090 Other non CKD cycles reciprocating internal combustion engine over 500 cc but not over 800 cc Nil 12%
87115020 CKD cycles reciprocating internal combustion engine over 800cc Nil 12%
87115090 Non CKD cycles reciprocating internal combustion engine over 800cc Nil 12%
87119051 CKD motorcycles electrically powered Nil 12%
87119052 Other CKD cycles excluding reciprocating internal combustion engine & electrically powered not over 200 cc Nil 12%
87119053 Other CKD cycles excluding reciprocating internal combustion engine & electrically powered over 200 cc but not over 500 cc Nil 12%
87119054 Other CKD cycles excluding reciprocating internal combustion engine & electrically powered over 500 cc Nil 12%
87119091 Non CKD motorcycles electrically powered Nil 12%
87119099 Other non CKD cycles excluding reciprocating internal combustion engine & electrically powered Nil 12%

Download List of Dutiable Goods (XLS 66KB)

* Formulae for computation of duty payable on alcoholic products:

1.   For alcoholic products with duty rates based on per litre of alcohol

Duty Amount Payable = Dutiable Quantity in Litre x Duty Rate x Alcoholic Strength

 

For Example : 100 litres of wine with alcoholic strength of 19%

 

     Duty Amount Payable = 100 LTR x $88.00 x 0.19 = $1672.00

  

2.  For alcoholic products with duty rates based on dutiable content (weight / volume)

 

Duty Amount Payable = Dutiable Quantity in Kilogram X Duty Rate

 

For Example : 1 kilogram of alcoholic composite concentrates containing 0.2 kilogram of powdered alcohol  

     

     Duty Amount Payable** = 0.2 KGM x $113.00 = $22.60

 

**For clarifications on how to declare permit for powdered alcohol in TradeNet®, please refer to Ask Customs.