The importation of all intoxicating liquors and tobacco products into Singapore is subjected to duties and 7% Goods & Services Tax (GST) on the CIF value (cost, insurance and freight) plus the duties payable. The duty rates can be found here.
- The importer or his agent has to be registered with the Singapore Customs and maintain a security, in the form of a bank guarantee or insurance bond with Customs for transactions involving dutiable liquors and tobacco products.
- A Customs In-Non-Payment (Approved Premises /Schemes) Permit has to be taken out by the importer or his agent electronically via the TradeNet® System for the movement of liquors and tobacco products from the point of import to a licensed warehouse for storage. This has to be done within 30 days from the date of arrival.
- The customs tobacco product code and liquor product code are not required for permit declaration.
- Duties and GST have to be paid before the alcoholic beverages and tobacco products are released for sales/consumption locally. The importer or his agent has to apply for a In-Payment (Duty and GST) permit electronically via the TradeNet® System prior the products are released for local sale or consumption. The importer or his agent is to make sure that the tobacco products and/or intoxicating liquors meet the respective requirements which are specified as follows:
- The computation of duty for tobacco products will be based on the classification code and unit weight as declared in the Inward Permit. Test weighing of tobacco products for duty assessment is not necessary unless required by Customs
- The tobacco products must bear the Health Warning Clause.
- The code "HW" for Health Warning has to be indicated under the field for "Marking" indicated in the Duty/GST payment declaration.
- Duty payment may be made for direct import of commercial and non-commercial quantities of tobacco products with Health Warning Clause without bonding into a licensed warehouse.
- The computation of duty for liquors will be based on the classification code, unit volume and alcoholic strength as declared in the Inward Permit. Extraction of liquor sample for duty assessment is not necessary unless required by Customs.
- Duty payment may be made for direct import of commercial and non-commercial quantities of liquors without bonding into a LW. Where the duty rate is based on per litre alcohol, the actual alcoholic strength should be used to assess the duty payable.
Importers may seek confirmation from the supplier when there is any doubt on the volume, alcoholic strength and classification (HS code) of the liquor. Alternatively, importers may arrange for sample to be taken for analysis by any of the following 4 laboratories namely:
- Health Sciences Authority (limited to tests for volume and alcoholic strength only)
Centre for Analytical Science
11 Outram Road
Singapore 169078
Tel No: 6213 0713
- Productivity & Standards Board Corporation Pte Ltd
Testing Group, Chemical and Materials
1 Science Park Drive
Singapore 118221
Tel No: 6885 1335
- ALS Technichem (S) Pte Ltd
14 Little Road, #07-01, #08-01
Tropical Industrial Building
Singapore 536987
Tel No: 6743 4311
- Chemical Laboratory (S) Pte Ltd
520 Balestier Road, #06-01
Leong On Building
Singapore 329853
Tel No: 6253 6122
For testing of liquors selected by Singapore Customs the test samples must personally be selected by a customs officer. The sample must be sealed and handed over to the importer or his agent to be sent for laboratory analysis within a day. A sample receipt will be issued to the importer to enable him to deduct the stock.
For testing of liquors initiated by the importer, the importer should contact the above laboratories to confirm the sample quantity required for testing before arranging for duty paid samples to be sent for analysis.
No refund of any duty paid after the liquor products have been released from Customs control.
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