Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 8/3/2017

Singapore is generally a free port and an open economy.  More than 99% of all imports into Singapore enter the country duty-free.  For social and/or environmental reasons, Singapore levies high excise taxes on distilled spirits and wine, tobacco products, motor vehicles and petroleum products.
 
Singapore levies a 7% Goods and Services Tax (GST).  For dutiable goods, the taxable value for GST is calculated based on the CIF (Cost, Insurance, and Freight) value, plus all duties and other charges.  In the case of non-dutiable goods, GST will be based on the CIF value plus any commission and other incidental charges whether or not shown on the invoice.  If the goods are dutiable, the GST will be collected simultaneously with the duties.  Special provisions pertain to goods stored in licensed warehouses and free trade zones.  See Inland Revenue Authority of Singapore and Singapore Customs  for more information.
 

Inland Revenue Authority of Singapore
Comptroller of Goods and Service Tax

55 Newton Road
Revenue House
Singapore 307987
Tel: +65 1800 356 8633 (General Helpline)
Fax: +65 6351 3553
 

Singapore Customs

55 Newton Road
#10-01 Revenue House
Singapore 307987
Tel: +65 6355 2000
Fax: +65 6250 8663
Email: customs_documentation@customs.gov.sg
 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.



Singapore Tariff Rate Quotas Import Duties