Duty-Free Concession and GST Import Relief

Duty-Free Concession

1. Liquor

You may bring in duty-free liquor only if you meet all these conditions:

• You are 18 years old or above.

• You spent at least 48 hours outside Singapore before arrival.

• You are not arriving from Malaysia.

• The liquor is for your personal consumption.

• The liquor is not prohibited from import into Singapore.

Note: If you cleared immigration in Malaysia before arriving in Singapore, you are considered as having arrived from Malaysia. In this case, you are not entitled to duty-free concession.

Duty-Free Concession for Travellers

Duty-Free Concession for Bona Fide Crew Members

Liquor Types Included:

These duty-free concessions apply to:

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

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

• Sake (wine)

• Soju (spirits)

• Umeshu (spirits)

Important Notes

• Duty-free concessions are granted on liquor products purchased overseas and at duty-free shops in Singapore.

• Duty-free concessions are granted on liquor products for your personal consumption only. You must not sell or give the liquor away.

• There is no duty-free concession for travellers arriving from Malaysia

• You must pay duty and GST on:

  • Liquor products exceeding your concession, and

  • Goods carried for or on behalf of other persons.

• Refer to the duty rates imposed on dutiable goods for more information.

• If you bring in more than 10 litres of liquor products, you must obtain a Customs permit.

2. Cigarettes and Tobacco Products

There is no duty-free concession or GST import relief for cigarettes and tobacco products.

All cigarettes and tobacco products, including those purchased in Singapore with the Singapore Duty-Paid Cigarette (SDPC) mark, are subject to duty and GST when brought into Singapore.

From 1 July 2020, all cigarettes and tobacco products imported into, sold, or distributed in Singapore must comply with the Standardised Packaging (SP) requirements.

• Cigarettes and tobacco products that do not comply with the SP requirements are not allowed to be imported, and they will be disposed of at the checkpoints.

For more information, refer to the Health Sciences Authority (HSA) website or moh_info@moh.gov.sg.

3. Motor Fuel

There is no duty-free concession or GST relief on motor fuel, including:

• Motor spirits

• Diesel products

• Compressed natural gas (CNG) in containers

GST Import Relief

All goods brought into Singapore are subject to GST, which is charged at the prevailing rate on the value of the goods, which may include the Cost, Insurance and Freight (CIF) plus other chargeable costs and customs and/or excise duty payable (if applicable).

This applies to all travellers, including foreign visitors and returning residents.

GST Import Relief for Newly Acquired Goods

Newly acquired goods (items purchased or acquired abroad by the traveller to bring into Singapore) attract GST. This is regardless of whether foreign sales tax or value added tax had been paid.

You may qualify for GST import relief on new articles, souvenirs, gifts or food preparations bought overseas, provided they are meant for personal use or consumption.

The amount of GST import relief you are eligible for will depend on the duration of your stay outside Singapore. You must pay GST on the value exceeding your GST import relief amount.

Who Is Not Eligible for GST Import Relief:

• Holders of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government.

• Crew members

Goods Not Eligible for GST Import Relief:

• Intoxicating liquor and tobacco products

• Goods imported for commercial purposes

GST Import Relief for Used Articles and Personal Belongings

GST import relief is granted separately for used articles and personal belongings brought into Singapore by travellers in reasonable quantities for personal use. There is no cap on the value of such used articles and personal belongings.

What counts as “used articles”?

• Residents of Singapore (e.g. Singapore Citizens, Permanent Residents, as well as pass holders who reside in Singapore):
  Items you owned and brought with you before leaving Singapore

• Non-residents (e.g short-term visitors):
  Items you owned before arriving in Singapore, which you are expected to take out again when you leave Singapore

Items not eligible for GST import relief

GST import relief for used articles and personal belongings does not apply to:

• Intoxicating liquor

• Tobacco products

• Goods imported for commercial purposes

Goods Inspection

Immigration and Checkpoints Authority (ICA) officers conduct selective checks at checkpoints.

To facilitate inspection:

• Keep your receipts ready

If receipts are unavailable, the value will be assessed based on:

• 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.

You are encouraged to declare and pay GST:

• In advance via the Customs@SG web application, or

• At the Customs Tax Payment Office on arrival

Frequently Asked Questions

Reminder

You are responsible for making an accurate and complete declaration of all goods exceeding your duty-free concession and GST import relief in your possession, including goods carried for or on behalf of other persons.

Failure to declare at the Red Channel may result in fines or prosecution.

Refer to Customs Offences for more information.