Duty-Free Concession and GST Relief

Duty-Free Concession

Liquor Products Travellers and bona fide crew members are entitled to duty-free concession for liquors if all the following conditions are met:

• You are 18 years old or above;
• You have spent 48 hours or more outside Singapore immediately before arrival;
• You are not arriving from Malaysia;
• The liquor is for your own consumption; and
• The liquor is not prohibited from import into Singapore.

Travellers are given duty-free concession for liquors on one of the following options:

Bona fide crew members are given duty-free concession for liquors on one of the following options:

These options are also applicable for the following liquors:

• Liquors consumed for health reasons such as Yomeishu (wine), D.O.M (spirits), samsu (spirits)

• Liquors used in cooking such as rice wine and cooking wine (wine)

• Sake (wine)

• Soju (spirits)

Important Notes:

• Duty-free concessions are granted on liquor products purchased outside Singapore as well as those purchased at Duty-Free Shops (DFS) Singapore.

• Duty-free concessions are granted on liquor products for your personal consumption only. It is an offence to sell or give them away.

• There is no duty-free concession on liquor products for people arriving from Malaysia.

• If you are bringing in more than 10 litres of liquor products, a Customs permit would be required for clearance.

• Travellers are required to pay the taxes on liquor products exceeding their duty-free concession and on goods carried for or on behalf of other persons. Please refer to the duty rates imposed on dutiable goods for more information.

Cigarettes and Tobacco Products There is no duty-free concession and Goods and Services Tax (GST) relief for cigarettes and tobacco products in Singapore.

All cigarettes and tobacco products, including those purchased in Singapore with the ‘SDPC’ mark, are subject to duty and GST when brought into Singapore.

With effect from 1 July 2020, all cigarettes and other tobacco products imported into, sold, offered for sale or distributed in Singapore must comply with the new Standardised Packaging (SP) requirements. For further information, you may refer to Health Sciences Authority (HSA)’s website or contact Ministry of Health (MOH) through email at moh_info@moh.gov.sg.

Importation of cigarettes and / or tobacco products that do not comply with the SP requirements is not allowed, and these cigarettes and / or tobacco products will be disposed of at the checkpoints.

Motor Fuel Including Motor Spirits, Diesel Products and Compressed Natural Gas (CNG) There is no duty-free concession and GST relief on motor fuel including motor spirits, diesel products and compressed natural gas (CNG) in containers.

Goods and Services Tax (GST) Relief

All goods brought into Singapore are subject to Goods & Services Tax (GST) at the prevailing rate, levied on the value of the goods, which may include the cost, insurance and freight (CIF) plus other chargeable costs and the duty payable (if applicable).

Travellers are granted GST import relief on new goods that are purchased overseas and brought into Singapore for their personal use. The relief amount is based on the duration that the traveller has spent outside Singapore:

*GST is applicable on the value of goods in excess of the respective relief limits

Goods granted GST import relief include new articles, souvenirs, gifts and food preparations intended for the traveller’s personal use or consumption. If receipts for the items are unavailable, their value will be based on the transaction value of identical or similar goods from the same country of origin or the original price payable for the goods as if they are sold for export to Singapore, inclusive of freight and insurance charges that are incurred for the shipment. GST relief may also be granted on used articles and personal belongings brought in reasonable quantities for personal use.

The GST import relief does not apply to intoxicating liquor and tobacco, as well as goods imported for commercial purposes. Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government, and crew members are not entitled to GST import relief.

Travellers are required to pay GST on the value of the goods that exceeds the amount of GST import relief granted to them. Hence, all goods, whether from commercial shipments (i.e. shipping of goods) or hand-carried by travellers, are subject to GST at the prevailing rate. As such, as a traveller, if you have been away from Singapore for a week and purchased S$500 worth of goods meant for personal consumption, you would not need to pay GST since you are eligible for GST relief of up to S$500 in purchase value. However, if you purchased S$800 worth of goods meant for personal consumption on that week-long trip, you would be required to pay GST on the excess S$300 (i.e. S$800 minus the S$500 for which you are eligible for GST relief).

For convenience, you may make an advance declaration and payment of GST using our Customs@SG web application. Alternatively, you can declare and pay the GST for your goods at the Customs Tax Payment Office.

Reminder

It is the responsibility of travellers to make an accurate and complete declaration of all goods exceeding their duty-free concession and GST relief in their possession, including goods carried for or on behalf of other persons.

Those who fail to declare at the Red Channel can be fined and prosecuted in court. More information on customs offences here.