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Singapore Customs

Importing Ethyl Alcohol

Learn about importing ethyl alcohol, including GST, duty rates, exemptions, and required permits.

Last updated 4 June 2026

Dutiable Ethyl Alcohol

Importing dutiable (undenatured) ethyl alcohol incurs excise duty and Goods and Services Tax (GST).

GST and Duty Calculation

GST is computed on:

Permit Required:

  • Customs In-Payment (Duty and GST) permit
    It is required for every import of dutiable/undenatured ethyl alcohol. 

Applicable duty rates can be found in the duty schedule.

Duty Exemption for Approved Purposes

Dutiable ethyl alcohol may be exempted from excise duty when imported by eligible organisations or persons listed below for approved purposes. GST still applies.


Organisation or Person

Purpose

Educational and research establishments, Singapore government departments, statutory bodies, or companies with R&D facilities

For the organisation’s instructional, official or R&D purposes

Registered pharmacists

For any medical or scientific purpose, or any purpose in Part 3 of the Schedule to the Customs (Duties – Exemption) Order 2021

Registered medical practitioners, registered dentists, veterinary surgeons, or persons in charge of hospitals

How to Apply for Duty Exemption

Step 1: Submit Duty Exemption Application

Step 2: Register as Claimant

  • Upon approval and receipt of your import quota, register for a Claimant Account with Singapore Customs. 

Step 3: Apply for Duty-Exempt Import Permit

If You Need to Change Your Import Quantity

Submit a request via the Customs Documentation Enquiry Form with the following details:

  • How the duty-exempt alcohol will be used

  • How stock will be tracked (in/out batches linked to permit numbers)

  • Storage security measures (e.g. locked rooms, access controls)

Quota adjustments are assessed on a case-by-case basis. 

Denatured Ethyl Alcohol (Non-Dutiable)

Denatured ethyl alcohol is non-dutiable, but GST still applies. 

Permit required

  • Customs In-Payment (GST) permit

Documentation to keep

For every shipment, you will need to keep the following:

  • Certificate of Analysis

  • Invoice

  • Bill of Lading or Air Waybill

These documents must be available for inspection. 

What Qualifies as Denatured Ethyl Alcohol?

To qualify as non-dutiable denatured ethyl alcohol, the ethyl alcohol must contain at least one of the following approved denaturant formulae at the specified minimum concentration: 

  • 5% (v/v) methyl alcohol/cyclohexane

  • 5% (v/v) isopropyl alcohol

  • 5% (v/v) chloroform

  • 0.125% (v/v) tert-butyl alcohol and 0.0005% (w/v) denatonium benzoate (Bitrex)

  • 5% (v/v) toluene

  • 1% (v/v) diethyl phthalate

  • 4.25% (v/v) ethyl acetate having ester content of 100% by weight

  • 50ppm (w/v) aqueous nicotine and 0.7ppm (w/v) methylene blue

  • 4% (v/v) methyl alcohol and 0.0009% (w/v) denatonium benzoate (Bitrex)

  • 4% (v/v) methyl n-butyl ketone/methyl isobutyl ketone and 1% kerosene/gasoline/unleaded gasoline/heptane

  • 2% (v/v) methyl ethyl ketone/acetone and 3% (v/v) methyl isobutyl ketone

  • 0.12% (w/v) of sucrose octaacetate and 0.125% (v/v) of tert-butyl alcohol

  • 5% (v/v) of ethyl ether

  • 1.0% (v/v) of 100 percent acetaldehyde

If a product does not contain at least one of the above approved denaturants with the specified concentration requirements, it will be classified as undenatured ethyl alcohol and will be subject to duty.