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Traders  & Businesses Masthead

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

$4.40 per dal

27101213

Motor spirit of RON 90 & above but under RON 97 leaded

Nil

$6.80 per dal

27101214

Motor spirit of RON 90 & above but under RON 97 unleaded

Nil

$4.10 per dal

27101215

Motor spirit of RON under 90 leaded

Nil

$6.30 per dal

27101216

Motor spirit of RON under 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 liquors:

a) Formula
Duty = Total quantity in litre x $88.00 x % of alcoholic strength

b) Example : Importation of 100 litres of Port Wine with alcoholic strength of 19%
Duty = 100 x $88.00 x 0.19 = $1672.00


Frequently Asked Questions

For FAQs on customs matters, click here.


Customs Circulars

For Circulars on customs matters, click here.



E-Learning Courseware


For e-learning to the ‘Guide to Customs Procedures’, click here.





Last reviewed on 15 April 2014
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