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Singapore Customs

Valuation, Duties and Fees

Understand how customs value is determined, what duties apply, GST rules, valuation rulings, and the fees related to permits, documentation or trade services.

Last updated on 19 February 2026

Application for Customs Ruling on Valuation

Apply for an official Customs ruling to determine the customs value of your goods, and learn about fees, validity, and the appeal process.

Duties and Dutiable Goods

Learn which goods are subject to duty in Singapore and how duties are applied to dutiable items.

Establishing Customs Value

Find out how customs value is determined for imports, including valuation methods, exchange rates, freight and insurance rates, and transfer pricing adjustments.

Goods and Services Tax

Understand how Goods and Services Tax is calculated on imported goods in Singapore, including examples for dutiable and non-dutiable goods.

Permits, Documentation and Other Fees

Overview of the fees for permit applications, certificates of origin, manual submissions, and other Customs-related services.

Refund of Duties and GST

Find out when you can claim a refund of overpaid duties or GST, how to apply, and the process for low-value goods under the OVR regime.