Manufacturing dutiable goods? Transform part of your premises into a licensed excise factory to suspend the payment of duty and GST till the goods leave your premises.

For who?

• Local businesses that manufacture dutiable goods. Dutiable goods are:
  
  
  • liquor
  • tobacco
  • motor vehicles
  • petroleum

For what?

• Duty and Goods and Services Tax (GST) are payable on dutiable goods when they are manufactured.
  
  
• The Excise Factory Scheme allows manufacturers to suspend the payment of duty and GST until the goods leave your premises for local consumption.

How does it work?

• You need to designate an area in your premises to be approved and licensed by Singapore Customs under the Excise Factory Scheme.
  
  
• You will have to pay annual licensing fees based on the activities you intend to carry out at your premises.
  
  

  Activities	Annual Fees
  Fermenting or manufacturing ale, beer, stout or porter	S$43,200
  Distilling, fermenting or manufacturing any other intoxicating liquors	S$28,000
  Manufacturing cigarettes	S$120,000
  Manufacturing tobacco other than cigarettes	S$1,800
  Bottling, blending, compounding or varying intoxicating liquors in accordance with section 66 of the Customs Act	S$7,600
  Refining and treating petroleum	S$75,000
  Manufacturing any other dutiable goods where the goods manufactured are subject to payment of excise duty	S$30,000

Things to note

• Customs may conduct periodic audits, including spot checks on the physical stocks stored in the licensed premises.
  
  
• You need to apply for the relevant permits through TradeNet® system to import, export or remove goods to and/or from the licensed premises.

For more info

Excise Factory Scheme
Singapore Customs