List of Dutiable Goods

All dutiable goods imported into or manufactured in Singapore are subject to Customs Duty and/or Excise Duty.

• Customs Duty is levied on goods imported into Singapore, excluding excise duty.

• Excise Duty is levied on goods manufactured in, or imported into, Singapore.

The duties are based on ad valorem or specific rates:

• Ad valorem rate: A percentage of the goods’ customs value (e.g., 20% of customs value)

• Specific rate: A specified amount per unit of weight or other quantity (e.g., S$446 per kilogramme)

Important: Duty rates do not indicate whether goods are prohibited or controlled.
Refer to the Controlled Goods and Prohibited Goods page for further regulatory information.

Categories of Dutiable Goods

1. Intoxicating Liquors
   
   Duties payable may be based on:

   • Per litre of alcohol
     Duties payable = Total quantity in litres x Customs and/or excise duty rate x Percentage of alcoholic strength
     Example: Company A imports 75 litres of stout (5% alcoholic strength).

     • Assuming customs duty = S$16/litre and excise duty = S$60/litre of alcohol:
       Duties payable = 75 × (16 + 60) × 5% = S$285

   • Dutiable content (weight/volume)
     Duties payable = Total dutiable quantity in kilogrammes x Customs duty rate
     Example: 1 kg of alcoholic composite concentrates contains 0.2 kg powdered alcohol;

     • Customs duty = S$113/kg:
       Duties payable = 0.2 × 113 = S$22.60

2. Tobacco Products

   • Non-cigarette tobacco
     Duties payable = Total weight (kg) × Excise duty rate
     Example: 100 kg tobacco stems × S$446/kg = S$44,600

   • Cigarettes
     Duties payable = Total sticks × Weight of each stick (rounded up to next gram) × Excise duty rate
     Example: 100 sticks weighing 1.5 g each; excise duty = S$0.491/g:
     Duties payable = 100 × 2 × 0.491 = S$98.20

3. Motor Vehicles
   
   Duties payable = Customs value × Excise duty rate
   Example: Vehicle purchased at S$100,000 (FOB), freight and insurance = S$1,000, excise duty = 20%:
   Customs value = S$101,000
   Duties payable = 101,000 × 20% = S$20,200

4. Petroleum Products and Biodiesel Blends

   • Petroleum products
     Duties payable = Total volume × Excise duty rate
     Example: 100 litres unleaded RON 97+; excise duty = S$7.90/dal (1 dal = 10 litres):
     Duties payable = 7.90 × 10 = S$79

   • Compressed Natural Gas (CNG)
     Duties payable =Total weight × Excise duty rate
     Example: 50 kg CNG × S$0.20/kg = S$10

   • Biodiesel blend
     Duties payable = Volume of diesel × Excise duty rate
     Example: 1,000 litres biodiesel blend containing 100 litres diesel; excise duty = S$2/dal:
     Duties payable = 2 × 10 = S$20

If you prefer to work offline, you may download the full List of Dutiable Goods (PDF).