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Travellers Masthead

Duty-free Concession and GST Relief


In general, all goods imported into Singapore are subject to duty and / or Goods and Services Tax (GST), regardless of whether the goods were purchased overseas or in Singapore, and for personal or commercial use.  You are required to declare the goods in your possession, including goods you are carrying for or on behalf of other persons, to the checking officer at the Red Channel or pay the taxes at Singapore Customs Tax Payment Office or the self-service Tax Payment Kiosk.  For more information on Customs clearance procedure, please click here.

You may, however, enjoy duty-free concession for liquors products and Goods and Services Tax (GST) relief on goods meant for your personal use or consumption subject to fulfilment of the stipulated conditions.  


No Concession for Cigarettes and other Tobacco Products


There is NO duty-free concession and GST relief for cigarettes and other tobacco products in Singapore.

You have to pay taxes in order to bring in all cigarettes and other tobacco products, including those purchased in Singapore or SDPC-marked.


No Concession for Motor Spirits

There is NO duty-free concession and GST relief on motor spirits in containers.


Duty-Free Concession for Liquor Products


You can enjoy one of the following duty-free concessions for liquor products if:

  • You are 18 years old or above;
  • You have spent 48 hours or more outside Singapore immediately before arrival; 
  • You have not arrived from Malaysia; and 
  • The liquors are not prohibited from import into Singapore.

Option

Spirits

Wine

Beer

A

1 Litre

1 Litre

1 Litre

B

-

2 Litres

1 Litre

C

-

1 Litre

2 Litres

         
These options are also applicable for liquors consumed for health reasons and used in cooking such as D.O.M, Yomeishu, samsoo, rice wine and cooking wine.

Duty-free concessions can be granted on liquor products purchased outside Singapore as well as those purchased at DFS Singapore. For travellers who wish to purchase duty-free liquor products upon their arrival in Singapore, they may do so at the Arrival Hall after they have cleared immigration. For travellers departing Singapore, they may purchase duty-free liquor products at the Transit Hall after they have cleared immigration.


There is no duty-free concession on liquor products if you are arriving from Malaysia, whether by air, sea, road or rail.

If you are a bona fide crew member, you will be granted duty-free concession on 0.25 litre of spirits, and either 1 litre of wine or 1 litre of beer.

Duty-free concessions are granted on goods for your personal consumption only.  It is an offence to sell or give them away. 

You have to pay the taxes on goods exceeding your duty-free concession and on goods you are carrying for or on behalf of other persons.  For more information on the duty rates imposed on the goods, please click here.


Goods and Services Tax Relief

From 1 April 2012, the amount of GST import relief for new items brought in by a bona fide traveller will no longer be dependent on his age. To keep pace with rising expenditures and international norms, the GST relief for new items brought in by travellers has been simplified.

You can enjoy GST relief up to the following values of goods, excluding cigarettes, tobacco, liquors and petroleum products.

Period away from Singapore

Value of Goods

48 hours or more

S$600

Less than 48 hours

S$150


Such goods include new articles, souvenirs, gifts and food preparation which are for your personal use and not meant for sale. 

Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government and crew members are NOT eligible for GST relief.

You have to pay the taxes on goods exceeding your GST relief and on goods you are carrying for or on behalf of other persons.  GST is levied on the value of the goods, which may include the cost, insurance and freight (CIF) plus other chargeable costs and the duty payable (if applicable). 

It is your responsibility to make an accurate and complete declaration of all goods exceeding your duty-free concession and GST relief in your possession, including goods you are carrying for or on behalf of other persons.

If you did not make a declaration at the Red Channel or pay the taxes due, you can be prosecuted in court and fined up to $10,000 and imprisonment for up to three years.  For more information on Customs offences, please click here.



Last reviewed on 15 April 2014
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