Duties and Dutiable Goods Overview (Singapore Customs web page)

1. [Home](/)

2. [Doing Business](/doing-business/)

3. [Valuation, Duties and Fees](/doing-business/valuation-duties-and-fees/)

4. [Duties and Dutiable Goods](/doing-business/valuation-duties-and-fees/duties-and-dutiable-goods/)

5. Duties and Dutiable Goods Overview # Duties and Dutiable Goods Overview Learn which goods are subject to duty in Singapore, how duties are calculated, and the categories of dutiable and non-dutiable goods. Last updated on 9 March 2026 On this page - [Types of Duty Rates](#732ca169d609ee24b6549ad722b04ec4) - [Categories of Dutiable Goods](#68ec8ce336cc2874dc262461aa858d00) - [Examples of Duty Calculation](#d95d961bd31ef4d3bb49cd4424fade63) 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](/doing-business/valuation-duties-and-fees/duties-and-dutiable-goods/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](/doing-business/valuation-duties-and-fees/establishing-customs-value/flat-rates-for-freight-and-insurance/). 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 Back to [Duties and Dutiable Goods](/doing-business/valuation-duties-and-fees/duties-and-dutiable-goods/) ## Other pages in Duties and Dutiable Goods - [List of Dutiable Goods](/doing-business/valuation-duties-and-fees/duties-and-dutiable-goods/list-of-dutiable-goods/) [See all pages](/doing-business/valuation-duties-and-fees/duties-and-dutiable-goods/) Back to top ## Singapore Customs [At Customs](/at-customs/)[Personal Shipment](/personal-shipment/)[Permits & Licences](/permits-and-licences/)[Doing Business](/doing-business/)[Know Customs](/know-customs/)eServices (opens in new tab)[News](/news/) ### Reach us [Contact](/know-customs/contact-us/)[Feedback](/know-customs/contact-us/cant-find-what-you-need/) © 2026 Government of Singapore, last updated on 28 September 2026 Report Vulnerability (opens in new tab)[Privacy Statement](/privacy-statement/)[Terms of Use](/terms-of-use/)REACH (opens in new tab) [](https://www.isomer.gov.sg) Made with Isomer (opens in new tab)[](https://www.open.gov.sg) Built by Open Government Products (opens in new tab) ## Singapore Customs [At Customs](/at-customs/)[Personal Shipment](/personal-shipment/)[Permits & Licences](/permits-and-licences/)[Doing Business](/doing-business/)[Know Customs](/know-customs/)eServices (opens in new tab)[News](/news/) ### Reach us [Contact](/know-customs/contact-us/)[Feedback](/know-customs/contact-us/cant-find-what-you-need/) © 2026 Government of Singapore, last updated on 28 September 2026 Report Vulnerability (opens in new tab)[Privacy Statement](/privacy-statement/)[Terms of Use](/terms-of-use/)REACH (opens in new tab) [](https://www.isomer.gov.sg) Made with Isomer (opens in new tab)[](https://www.open.gov.sg) Built by Open Government Products (opens in new tab)