Dutiable goods exceeding your duty-free concessions may be brought in Singapore upon payment of GST and duty at the Duty Officer of Singapore Customs. There are prominent signs at the checkpoint to guide you to the Duty Office.

If you are a transit passenger, arriving by air at Changi Airport Terminal 1, 2 or 3, you may keep your excess liquor and tobacco products in the Customs Bond pending your departure through either Terminal 1, 2 or 3 of the same airport.

If you arrive at the Budget Terminal of Changi Airport and your subsequent departure is also from the same Terminal, you may keep your excess dutiable items in the Customs Bond.

Warehouse rent is chargeable at S$0.30 per kg of items stored for every 7 days or part thereof. The minimum charge is S$4.00 for every 7 days. Please note that the bonding facility for liquors is only applicable to arriving passengers whose liquors are already sealed in tamper-evident bags.

If you are departing through Terminal 1, 2, 3 or Budget Terminal,  please collect your items from the Singapore Customs Tourist Refund Counter located in the Departure Halls of the respective Terminal after immigration clearance.

Please note that only dutiable items are accepted for bonding. Commercial goods and high-value items will not be accepted for bonding. The bonding facility is not applicable to crew members.

With the implementation of the aviation security guidelines for Liquids, Aerosols and Gels in hand-carry luggage, the bonding facility for liquors is only applicable to arriving passengers whose liquors are already sealed in tamper-evident bags. Those passengers who wish to bond their liquors without sealing in tamper-evident bags will not be able to hand-carry the liquors onboard the departing flight in view of the aviation security guidelines. The passengers may choose to pay the duty and GST on the liquor products so as to bring them into Singapore for subsequent check in or consumption. If they do not wish to pay for the taxes on the liquors, they can choose to abandon the liquors at the Customs Duty Office. Passengers can also check with the respective airlines for more details on the guidelines.