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Travellers Masthead

GST Relief and Duty-Free Concessions

GST Relief

If you are a bona fide traveller, other than a person who is a holder of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government, you will be given GST relief on new articles, souvenirs, gifts and food preparations (excluding intoxicating liquors and tobacco) up to the following values, depending on your age and the number of hours you have spent outside of Singapore immediately before your arrival, as specified in the table below:

Period Away From Singapore Below 18 years of age 18 years of age and above
Less than 24 hours No Relief $50
24 to less than 48 hours $50 $150
48 hours and above $100 $300

If the value of your goods exceed the stipulated limits, please declare them at the Red Channel. Goods exceeding your GST relief may be brought in only on payment of GST at the Customs Office. To facilitate payment, please produce your receipts and invoices to the officer.


Duty-Free Concessions

If you are a bona fide traveller not below 18 years of age, have arrived from countries other than Malaysia and have spent 48 hours or more outside Singapore immediately before your arrival, you will be given the following duty-free concessions for liquors:
1 litre spirits (brandy, whisky, gin, rum, vodka, etc.)
1 litre wine, and
1 litre beer or stout or ale or porter.

There is NO GST RELIEF AND DUTY-FREE CONCESSION ON CIGARETTES AND OTHER TOBACCO PRODUCTS. Please declare them at the Red Channel for payment of duty and GST.

Bona fide crew members will be granted duty-free concessions on 0.25 litre of spirits, and either 1 litre of wine or 1 litre of beer.


If you are a transit passenger arriving by air at Changi Airport, you may deposit the excess dutiable goods in a Customs bond pending your departure. Please click here for more information.

Your GST relief and duty-free concessions are granted for your personal consumption only. It is an offence to sell or give them away. GST has to be paid on goods carried on behalf of other persons.


Permit for Liquors and Tobacco Products

You would have to apply for a Customs permit, if you wish to bring in intoxicating liquors exceeding 10 litres and/or tobacco products exceeding 400gm.


Goods for Commercial Purposes

Duties and GST must be paid on goods brought in for trade, commercial or business purposes. You have to apply for a permit for importation of goods for trade, commercial or business purposes. You may take out a carnet or apply for a Customs permit or temporary import of goods.

Click here for more information.


Motor Spirits from Malaysia

There is no GST relief and duty-free concession on motor spirits in containers brought in by travellers.



Last reviewed on 12 March 2010
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