Singapore Customs Singapore Customs
Singapore Government
Clear SG Customs 

 
Importers
Exporters
Manufacturers
Freight Forwarders/Declaring Agents
Individuals
Transacting with Customs for the First Time
Valuation, Duties & GST
Customs Schemes & Licences
Import, Export & Transshipment Procedures
Registration
Clearance of Goods
Voluntary Disclosure Programme
Directories of Service Providers
Temporary Import Scheme
Mobile Services
Certificates of Origin / Rules of Origin
TradeNet®
Permits and Documentation
Advance Export Declaration (AED)
TradeFIRST
Declaring Agent Governance Framework
Secure Trade Partnership (STP)
Travel Advisory
Customs Clearance Procedure
Duty-free Concession and GST Relief
GST Exemption for Investment Precious Metals
Controlled and Prohibited Goods
Tourist Refund Scheme
Three-quarter Tank Rule
Crew Members
Transferring of Residence to Singapore (PRs and Returning Singaporeans and Foreigners)
Customs Guide for Travellers
Customs Offences

 
 
Traders  & Businesses Masthead

Valuation, Duties & GST


Overview
Ad Valorem or Specific Tax/Duty Rates
Transactions Relating to Duties and Taxes



Overview    

All goods imported into or manufactured in Singapore are subjected to duties and/or Goods and Services Tax (GST).

Dutiable goods in Singapore consist of the following 4 broad categories: 


    a.    
intoxicating liquors,
    
b.    tobacco products,
    
c.    motor vehicles and 
    
d.    petroleum products.

All other goods are non-dutiable.




Ad Valorem or Specific Tax/Duty Rates


Where the goods are dutiable, ad valorem or specific duty rates may be applied. An ad valorem rate is a percentage of the Customs value of the imported goods such as 20% ad valorem. A specific rate is a specified amount per unit of weight or other quantity such as $352.00 per kg.

GST is applied on an ad valorem basis on all dutiable and non-dutiable goods. The GST taxable is calculated based on the CIF (Costs, Insurance and Freight) value plus all duties and other chargeable costs, whether or not shown on the invoice.

Duties and GST may be suspended up to the point of consumption if they are imported or manufactured under the various Customs schemes.




Transactions Relating to Duties and Taxes

Please click on the links below to find out more:




E-Learning Resources

For more information on valuation, duties & GST matters, click here:

  1. E-learning on Tax Regime and Valuation (Click on Module 3, tax regime and valuation)


Frequently Asked Questions


For FAQs on customs matters, click here
:


Customs Circulars

For Circulars on customs matters, click here.



 



Last reviewed on 15 April 2014
Best viewed using IE 7+ or Mozilla firefox, Screen Resolution 1024 x 768.