Duties and Dutiable Goods Overview

In Singapore, certain goods are subject to customs duty and/or excise duty when imported or manufactured.

• Customs Duty: Levied on imported goods.

• Excise Duty: Levied on goods manufactured in, or imported into, Singapore.

Goods not subject to customs or excise duty are non-dutiable, although GST may still apply unless exempted.

Types of Duty Rates

Duties are charged using either:

• Ad valorem rate – A percentage of the goods’ customs value
  Example: 20% of customs value

• Specific rate – A fixed amount per unit of weight or quantity
  Example: S$535 per kilogramme

Categories of Dutiable Goods

There are four categories:

1. Intoxicating liquors

2. Tobacco products

3. Motor vehicles

4. Petroleum products and biodiesel blends

Refer to the list of dutiable goods for the specific duty rates.

Examples of Duty Calculation

Below are examples showing how duties are calculated for each category.

1. Intoxicating liquors

a) Liquors charged per litre of alcohol

Formula
Duties payable = Total quantity (litres) × (Customs duty + Excise duty) × Alcoholic strength (%)

Example
Company A imports 75 litres of stout with 5% alcohol strength.
Customs duty = S$16 per litre of alcohol
Excise duty = S$60 per litre of alcohol

Duties payable = 75 × (16 + 60) × 5% = S$285

b) Liquors charged on dutiable content (weight/volume)

Formula
Duties payable = Dutiable content (kg) × Customs duty rate

Example
1 kg of alcoholic composite concentrate contains 0.2 kg of powdered alcohol.
Customs duty = S$113 per kg
Duties payable = 0.2 × 113 = S$22.60

2. Tobacco Products

a) All tobacco products except cigarettes

Formula
Duties payable = Weight (kg) × Excise duty rate

Example
Company A imports 100 kg of tobacco stems.
Excise duty = S$535 per kg
Duties payable = 100 × 535 = S$53,500

b) Cigarettes

Formula
Duties payable = Number of sticks × Weight per stick (rounded up to nearest gramme) × Excise duty rate

Example
Company A imports 100 sticks weighing 1.5 g each.
Duty rate = S$0.589 per gramme per stick
Weight is rounded up to 2 grammes.
Duties payable = 100 × 2 × 0.589 = S$117.80

3. Motor vehicles

Formula
Duties payable = Customs value × Excise duty rate

Example
Company A imports a motor car that was bought at S$100,000 on Free on Board (FOB) incoterms.
Freight, handling, insurance = S$1,000
Customs value of car = S$101,000
Excise duty = 20%
Duties payable = 101,000 × 20% = S$20,200

4. Petroleum products and biodiesel blends

a) Petroleum products

Formula
Duties payable = Volume × Excise duty rate

Example
Company A imports 100 litres of unleaded, unblended motor spirit (RON 97+).
Duty rate = S$7.90 per dal
(1 dal = 10 litres)

Volume in dal = 100 ÷ 10 = 10 dal
Duties payable = 7.90 × 10 = S$79

b) Compressed natural gas (Cng)

Formula
Duties payable = Weight (kg) × Excise duty rate

Example
Company A imports 50 kg of Cng.
Duty rate = S$0.20 per kg
Duties payable = 50 × 0.20 = S$10

c) Biodiesel blends

Formula
Duties payable = Volume of diesel × Excise duty rate

Example
Company A imports 1,000 litres of biodiesel blend containing 100 litres of diesel.
Duty rate = S$2.00 per dal (1 dal = 10 litres)

Volume in dal = 100 ÷ 10 = 10 dal
Duties payable = 2 × 10 = S$20