Importing Ethyl Alcohol

Dutiable Ethyl Alcohol

Importing dutiable (undenatured) ethyl alcohol incurs excise duty and Goods and Services Tax (GST).

GST and Duty Calculation

GST is computed on:

• Cost, Insurance and Freight (CIF) value + duty + all incidental charges (even if not stated on the invoice). 

• Duty rates can be found on the Singapore Customs website.

Permit Required:

• Customs In-Payment (Duty and GST) permit
  It is required for every import of dutiable/undenatured ethyl alcohol. 

Applicable duty rates can be found in the duty schedule.

Duty Exemption for Approved Purposes

Dutiable ethyl alcohol may be exempted from excise duty (GST still applies) when imported by one of the following entities:

• Educational and research institutions

• Government agencies and statutory boards

• Companies with dedicated R&D facilities

• Registered pharmacists

• Registered medical practitioners, dentists, veterinary surgeons, and hospitals (for authorised uses)

How to Apply for Duty Exemption

Step 1: Submit Duty Exemption Application

• You will need to send in the completed duty exemption for assessment. 

Step 2: Register as Claimant

• Upon approval and receipt of your import quota, register for a Claimant Account with Singapore Customs. 

Step 3: Apply for Duty-Exempt Import Permit

• Apply for a Customs In-Payment (GST including duty exemption) permit. Declare Place of Receipt = “ETHYL” 

If You Need to Change Your Import Quantity

Submit a request via the Customs Documentation Enquiry Form with the following details:

• How the duty-exempt alcohol will be used

• How stock will be tracked (in/out batches linked to permit numbers)

• Storage security measures (e.g. locked rooms, access controls)

Quota adjustments are assessed on a case-by-case basis. 

Denatured Ethyl Alcohol (Non-Dutiable)

Denatured ethyl alcohol is non-dutiable, but GST still applies. 

Permit required

• Customs In-Payment (GST) permit

Documentation to keep

For every shipment, you will need to keep the following:

• Certificate of Analysis

• Invoice

• Bill of Lading or Air Waybill

These documents must be available for inspection. 

What Qualifies as Denatured Ethyl Alcohol?

To be classified as non-dutiable, ethyl alcohol must contain approved denaturants at specific concentrations. Examples include: 

• 5% (v/v) methyl alcohol/cyclohexane

• 5% (v/v) isopropyl alcohol

• 5% (v/v) chloroform

• 0.125% (v/v) tert-butyl alcohol and 0.0005% (w/v) denatonium benzoate (Bitrex)

• 5% (v/v) toluene

• 1% (v/v) diethyl phthalate

• 4.25% (v/v) ethyl acetate having ester content of 100% by weight

• 50ppm (w/v) aqueous nicotine and 0.7ppm (w/v) methylene blue

• 4% (v/v) methyl alcohol and 0.0009% (w/v) denatonium benzoate (Bitrex)

• 4% (v/v) methyl n-butyl ketone/methyl isobutyl ketone and 1% kerosene/gasoline/unleaded gasoline/heptane

• 2% (v/v) methyl ethyl ketone/acetone and 3% (v/v) methyl isobutyl ketone

• 0.12% (w/v) of sucrose octaacetate and 0.125% (v/v) of tert-butyl alcohol

• 5% (v/v) of ethyl ether

• 1.0% (v/v) of 100 percent acetaldehyde

If a product does not meet the approved denaturant requirements, it will be classified as undenatured ethyl alcohol and will be subject to duty.