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Singapore: Personal Taxation

Customs Duties

Customs duties apply to some goods imported into Singapore; excise duties apply to a much longer list of goods manufactured within Singapore. Goods and services tax (GST) may also be levied on these goods.

Dutiable goods fall into four broad categories: intoxicating liquor, tobacco products, motor vehicles and petroleum products. Customs duties include SG$16 per litre of ale and stout and $8 per litre of samsu oil. Excise duties include $60 per litre of ale, stout and cider, $88 per litre of wine and spirits, $388 or $427 per kg of most tobacco products; 20% on motor vehicles; 12% on motorcycles; and between SGD3.70 and SGD7.10 per decalitre of motor spirit. There is additional documentation and other fees may be payable.



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