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:

• List of Dutiable Goods
  
• Valuation for Duties & GST
  
• Payment of Duties & GST
  
• Refund of Duties & GST
  
• Preferential Tariff
  
• Voluntary Disclosure Program (VDP)
  
• Application for Customs ruling on Valuation
  
• Documentation and Other Fees

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)
2. Course on Valuation  

Frequently Asked Questions

For FAQs on customs matters, click here:


Customs Circulars

For Circulars on customs matters, click here.