Singapore Import Customs 2026: 9% GST, SGD $400 Relief, Excise Duties and TradeNet Permits for Cross-Border Sellers | Crossborder Tax Tool

Singapore is a free port and over 99% of goods are imported duty-free. Customs duties (excise duties) apply only to four categories: (1) intoxicating liquor — e.g., SGD $88 per litre of pure alcohol in spirits, SGD $48 per litre in wine; (2) tobacco products — e.g., SGD $0.38 per cigarette; (3) motor vehicles — 100% to 320% excise duty on the CIF value; (4) petroleum products — e.g., SGD $0.40 per litre for motor fuel. All other goods — electronics, clothing, food, cosmetics, household goods — are duty-free. Import GST at 9% still applies to all goods regardless of whether they are subject to excise duty.

Goods imported via post or air cargo with a total value (CIF) of SGD $400 or less are eligible for GST relief — meaning import GST at 9% is waived. However, this relief has significant limitations: it applies only to goods imported via post or air cargo (not commercial shipments through TradeNet), it does not apply to dutiable goods (alcohol, tobacco, motor vehicles, petroleum), and it applies per consignment, not per person. Since July 2023, low-value goods (≤SGD $400) purchased from overseas registered suppliers (e.g., Amazon, Shopee) are subject to GST at checkout under the Overseas Vendor Registration (OVR) regime, effectively eliminating the GST relief for most cross-border ecommerce purchases.

Import GST is 9% of the total value of the import, which includes: the CIF value (cost of goods + international shipping + insurance) + any customs duty payable + any excise duty payable. For example, if you import electronics with a CIF value of SGD $10,000 (no duty or excise), the import GST = SGD $900. If you're registered for GST and import for business purposes, you can claim the import GST as an input tax credit in your next GST return (Form GST F5), subject to the normal input tax rules. Singapore Customs also offers a Major Exporter Scheme (MES) that allows qualifying businesses to suspend GST payment on imports.

All commercial imports require a TradeNet permit (import permit) submitted through Singapore Customs' TradeNet system. Your customs broker or freight forwarder can lodge the permit on your behalf. You'll need: a valid Customs Account (registered with Singapore Customs), commercial invoice, packing list, bill of lading/airway bill, and certificate of origin if claiming FTA preferential rates. Some goods require additional permits from government agencies: food imports need an SFA (Singapore Food Agency) permit, medical devices need HSA (Health Sciences Authority) approval, telecommunications equipment needs IMDA permit, and endangered species need CITES permit. Processing is typically same-day for standard goods.

Singapore has one of the world's most extensive FTA networks: ASEAN Trade in Goods Agreement (ATIGA), US-Singapore FTA, EU-Singapore FTA, CPTPP (with Japan, Canada, Australia, Vietnam and others), RCEP, and bilateral agreements with China, India, South Korea and others. To benefit from preferential tariff rates in Singapore's FTA partner countries, you need a valid Certificate of Origin (COO) issued by Singapore Customs or an approved self-certification. For imports into Singapore, most goods already enter duty-free under MFN treatment, so FTAs are more relevant for Singapore-based sellers exporting to FTA partner markets. Singapore Customs offers a Free Trade Agreement Portal to help businesses identify applicable FTAs and obtain the necessary documentation.