Customs duty in Singapore: only four categories
Singapore is a free port, and the practical consequence is that customs duty applies to a very short list: intoxicating liquors, tobacco products, motor vehicles, and petroleum products. Everything else enters duty-free — though import GST still applies.
At a glance
| Dutiable category 1 | Intoxicating liquors |
|---|---|
| Dutiable category 2 | Tobacco products |
| Dutiable category 3 | Motor vehicles |
| Dutiable category 4 | Petroleum products and biodiesel blends |
| Everything else | Duty-free at import; GST still applies |
What "free port" actually means
Singapore built its economy on being an easy place to move goods through, and the tariff structure reflects that. For the overwhelming majority of products — machinery, electronics, furniture, instruments, clothing, food — there is no customs duty on import. This is genuinely unusual and it is why FTA preferential tariff provisions matter far less here than in most markets: there is usually no duty to reduce.
The four categories, and how they are charged
The dutiable categories are charged differently from a typical ad valorem tariff:
- Intoxicating liquors — excise duty based on the litres of alcohol, so strength and volume drive the amount, not the price of the bottle.
- Tobacco products — duty based on weight or per stick, again independent of value.
- Motor vehicles — duty on value, on top of which sit registration fees, the Additional Registration Fee, and the Certificate of Entitlement, which together usually dwarf the duty.
- Petroleum products and biodiesel blends — duty by volume.
Why the specific-duty structure matters commercially
Because duty on alcohol and tobacco is charged on quantity rather than value, the effective rate as a percentage of price is wildly different at different price points. A case of inexpensive spirits can carry duty exceeding its purchase cost, while an expensive wine carries the same duty per litre of alcohol as a cheap one. Anyone building an import business in these categories needs to model this before ordering, because the intuition from ad valorem tariffs elsewhere is misleading.
GST still applies
Duty-free is not tax-free. Import GST applies to goods entering Singapore whether or not duty is payable, and it is calculated on the CIF value plus any duty. Importers who correctly establish that their goods are duty-free sometimes conclude there is nothing to pay at the border. There usually is.
What this means for FTA claims
Singapore has an extensive network of free trade agreements, and importers regularly ask how to claim preferential treatment. The honest answer for most goods is that there is nothing to claim, because there is no duty in the first place. FTAs matter for Singapore exporters seeking preferential access to other markets far more than for importers coming in. Where the goods are in one of the four dutiable categories, preferential origin can matter — and then the certificate of origin requirements become real.
Official sources
Requirements, rates, and thresholds change. These are the authorities that set them — check the current position with them before acting on anything here.
Last reviewed August 2026. This page explains how the process generally works; it is not advice on your specific shipment, and it does not replace guidance from Singapore Customs, the relevant Competent Authority, or a licensed Declaring Agent.
Questions we get asked about this
Is there import duty on machinery or electronics in Singapore?
No. Machinery, electronics, and the vast majority of manufactured goods enter Singapore duty-free. Import GST still applies on the CIF value.
Then why does my supplier keep asking about a certificate of origin?
Because in most countries it matters. In Singapore, for most goods, there is no duty for a preferential rate to apply to. It becomes relevant only for the four dutiable categories — or if the goods are moving onward to a market where it does matter.
How much duty is there on a bottle of whisky?
It is calculated on the litres of alcohol rather than the price, so the amount depends on bottle size and ABV rather than what you paid. Check the current rate with Singapore Customs and calculate it per consignment — for spirits it is a substantial number.
Are there other charges besides duty and GST?
There can be — handling, storage, documentation, and agent fees on the commercial side, and for some goods, Competent Authority fees. Duty and GST are the tax elements; they are not the whole landed cost.
More in Singapore import guides
GST on imports
What import GST is charged on, how it is calculated, and what changes the timing.
CIF value
The value your tax is calculated on, and what belongs in it.
Commercial invoice
What the invoice has to show, and the descriptions that get shipments held.
Documentation checklist
Every document a Singapore import may need, and the point at which each has to exist.
Certificates of origin
What certificates of origin do, the two types, and when you actually need one.
Free trade agreements
The agreement network, and an honest account of what it does and does not do for importers.
Related pages
GST on imports
What import GST is charged on, how it is calculated, and what changes the timing.
CIF value
The value your tax is calculated on, and what belongs in it.
Free trade agreements
The agreement network, and an honest account of what it does and does not do for importers.
Wine & Spirits
One of the four dutiable categories — excise duty per litre of alcohol changes the whole commercial case.
Vehicles & Vehicle Parts
One of only four dutiable categories in Singapore, and the most heavily regulated import there is.
Customs and import coordination
Help understanding what a shipment needs before it clears — permits, declarations, and the information a Declaring Agent will ask for.
Have a shipment that fits this?
Start the guided enquiry and describe it in plain terms. We will tell you what is involved — including if the answer is that you do not need us.