All dutiable goods imported into or manufactured in Singapore are subject to customs duty and/or excise duty.
Customs duty is duty levied on goods imported into Singapore, excluding excise duty. Excise duty is duty levied on goods manufactured in, or imported into, Singapore.
The duties are based on ad valorem or specific rates. An ad valorem rate is a percentage of the goods’ customs value (for example, 20% of the customs value). A specific rate is a specified amount per unit of weight or other quantity (for example, S$388.00 per kilogramme).
There are 4 categories of dutiable goods:
- Intoxicating liquors
- Tobacco products
- Motor vehicles
- Petroleum products and biodiesel blends
Please refer to the list of dutiable goods for their respective duty rates. All other products are non-dutiable.
Examples on the calculation of duties payable:
1. Intoxicating liquors
a) For alcoholic products with duty rates based on per litre of alcohol
Duties payable = Total quantity in litres x Customs and/or excise duty rate x Percentage of alcoholic strength
Company A imports 75 litres of stout with alcoholic strength of 5%. Assuming the customs and excise duties for stout is S$16 and S$60 per litre of alcohol respectively:
As both customs and excise duties are levied on the import of stout,
the duties payable = 75 x (S$16 + 60) x 5% = S$285
b) For alcoholic products with duty rates based on dutiable content (weight/volume)
Duties payable = Total dutiable quantity in kilogrammes x Customs duty rate
If 1 kilogramme of alcoholic composite concentrates contains 0.2 kilogramme of powdered alcohol,
the duties payable** = 0.2kg x S$113 = S$22.60
2. Tobacco products
a) All tobacco products except cigarettes
Duties payable = Total weight (in kilogrammes) x Excise duty rate
Company A imports 100 kilogrammes (kgm) of tobacco stems. Assuming the excise duty for tobacco stems is S$388 per kilogramme:
Duties payable = 100 x S$388 = S$38,800
Duties payable = Total number of sticks x Weight of individual sticks (every gramme or part thereof) x Excise duty rate
Company A imports 100 sticks of cigarettes weighing 1.5 grammes each. Assuming the excise duty for cigarettes is 42.7 cents for every gramme or part thereof of each stick:
Since the weight of each cigarette is between 1 and 2 grammes, the weight to be taken to calculate the duties payable is 2 grammes.
Hence, duties payable = 100 x 2 x S$0.427 = S$85.40
3. Motor vehicles
Duties payable = Customs value x Excise duty rate
Company A imports a motor car that was bought at S$100,000 on Free on Board (FOB) incoterms. The overseas freight, handling and insurance charges to ship the car to Singapore cost S$1,000. Assuming the excise duty for motor cars is 20% of the customs value:
Customs value of car = S$101,000
Duties payable = S$101,000 x 20% = S$20,200
4. Petroleum and biodiesel blends
a) Petroleum products
Duties payable = Total volume x Excise duty rate
Company A imports 100 litres of unleaded motor spirit of RON 97 and above. Assuming the excise duty for unleaded motor spirit of RON 97 and above is S$6.40 per dal (1 dal = 10 litres):
Duties payable = S$6.40 x 10 = S$64
b) Compressed natural gas (Cng)
Duties payable = Total weight x Excise duty rate
Company A imports 50 kilogrammes of compressed natural gas. Assuming the excise duty for compressed natural gas is S$0.20 per kgm:
Duties payable = S$0.20 x 50 = S$10
c) Biodiesel blend
Duties payable = Volume of diesel x Excise duty rate
Company A imports 1,000 litres of biodiesel blend, comprising 100 litres of diesel. Assuming the excise duty for diesel is S$1.00 per dal (1 dal = 10 litres):
Duties payable = S$1 x 10 = S$10
**For clarifications on how to declare permit for powdered alcohol in TradeNet®, please refer to Ask Customs.