Customs Duty is the tax imposed on imports and exports of goods. Some businesses in Singapore may be involved with the import and export of certain goods. All goods imported into Singapore are regulated under the following acts:

  1. The Customs Act
  2. The Goods and Services Tax (GST) Act
  3. The Regulation of Imports and Exports Act

The rates of customs duties are either specific or on ad valorem basis, i.e. based on the value of the goods.

Dutiable goods, which incur both GST and customs duties are

  1. Intoxicating Liquors
  2. Tobacco Products
  3. Motor Vehicles
  4. Petroleum Products

Customs Duty rates can be found here: https://www.customs.gov.sg/businesses/valuation-duties-taxes–fees/duties-and-dutiable-goods/list-of-dutiable-goods.

For more information, please contact Singapore Customs. Their website can be found at https://www.customs.gov.sg/.