Declaration and Payment of Taxes Overview

What Must You Declare?

You must declare goods exceeding your duty-free concession or Goods and Services Tax (GST) import relief and pay duty and/or whether the goods were purchased overseas or in Singapore.

What is GST?

GST is a tax on:

• Goods and services supplied in Singapore, and

• Goods imported into Singapore (other than an exempt import)

The imposition of GST on goods imported into Singapore had been in force since 1 April 1994. The practice is consistent with countries that levy GST (also known as Value-Added Tax in some countries).

GST is payable in Singapore even if you have already paid foreign sales tax.

Dutiable Goods and GST Taxable Goods

There are four categories of dutiable goods in Singapore:

1. Liquor

Includes:

• Spirits, wine, beer, ale, stout and porter

• Beverages and liquors consumed for health reasons and used for cooking if the alcoholic strength by volume exceeds 0.5%
  (e.g. shandy, D.O.M., Yomeishu, samsu and rice wine)

2. Tobacco Products

Includes:

• Cigarettes, cigars and other tobacco products

From 1 July 2020, all cigarettes and tobacco products imported into, sold, offered for sale or distributed in Singapore must comply with Standardised Packaging (SP) requirements.

• Cigarettes and tobacco products that do not comply with the SP requirements are not allowed to be imported, and they will be disposed of at the checkpoints

• No refund will be given for duty or GST paid on cigarettes and/or tobacco products that do not comply with the SP requirements

Before declaring and paying via the Customs@SG Web Application, ensure your tobacco products comply with SP requirements.

For more information, refer to the Health Sciences Authority (HSA) website or email moh_info@moh.gov.sg.

3. Motor vehicles

Includes:

• Motorised bicycles

4. Motor fuel

Includes:

• Petrol

• Diesel

• Compressed natural gas (CNG)

All goods imported into Singapore are subject to GST, unless exempt.

How to Pay Duties and GST

You can make payment using the following methods:

• Online via the Customs@SG Web Application

  • Visa

  • Mastercard

  • American Express

  • Unionpay

  • JCB Credit Card

  • PayNow

  • Apple Pay

  • Google Pay

• Through the Customs Declaration Kiosks located at the checkpoints

  • Credit cards (Mastercard, Visa, American Express)

  • Mobile wallets

  • NETS

  • CashCard

How to Declare Your Goods

At the checkpoint, proceed to the Red Channel or Customs Examination area to declare dutiable, taxable, controlled or prohibited goods.