Duties, GST and customs fees that all traders need to pay.

Customs & Excise Duty
Goods And Services Tax (GST)
Singapore Customs Fees
How Do I Make Payment?
Where Can I Get More Information?

Customs & Excise Duty

• Goods that are subject to customs & excise duties are known as dutiable goods. Dutiable goods in Singapore are intoxicating liquors, tobacco products, motor vehicles and petroleum products.
  
  
• You have to pay duty on these goods ("dutiable goods") if they are:
  
  
  • manufactured in Singapore OR
  • imported into Singapore
    
    
• You can temporarily suspend the payment of duties:
  
  
  • in Free Trade Zones (FTZs)
  • in Licensed Warehouses
  • under the Industrial Factory Exemption Scheme
    
    
• You may be able to reduce or eliminate duties if:
  
  
  • you are importing goods from a country that has signed a Free Trade Agreement with Singapore OR
    
    
  • you are importing goods from a country that is covered under one of the Schemes of Preferences
    

See:	• List of dutiable goods  • Free Trade Zones (FTZs) • Licensed Warehouses • Industrial Factory Exemption Scheme • Free Trade Agreements (FTAs) • Schemes of Preferences

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Goods And Services Tax (GST)

• The moment goods are imported into Singapore, they are subject to GST. GST is administered by the Inland Revenue Authority of Singapore (IRAS) and collected by Singapore Customs.
  
  
• GST on imports is 7% of the goods' CIF value (Cost, Insurance and Freight) plus any Customs duty, commission and other incidental charges applicable.
  
  
• You can temporarily suspend the payment of GST:
  
  
  • in Free Trade Zones (FTZs)
  • in Zero-GST Warehouses
  • in Licensed Warehouses
  • under the Major Exporter Scheme (MES)
    
    
• You can get a GST refund on GST paid on imports if the goods are later exported out of the country. You have to be GST-registered with IRAS to qualify for the refund.
  
  
• You can charge your customers GST if you register with IRAS to collect GST.

See:	• Goods & Services Tax (GST) • Free Trade Zones (FTZs) • Zero-GST  Warehouses • Licensed Warehouses • Major Exporter Scheme (MES)

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Singapore Customs Fees

• Singapore Customs charges procedural and administrative fees. For instance, you have to pay fees for:
  
  
  • supervising the destruction of goods
    
    
  • supervising the unstuffing (i.e. unpacking from containers) of goods
    
    
  • certified true copies of customs permits