Singapore is essentially a free port: customs and excise duties apply only to certain liquors, tobacco, motor vehicles and petroleum products. GST at 9% applies to imports, with relief through licensed warehousing schemes. Imports and exports need permits through Singapore Customs, and controlled and strategic goods are subject to trade controls.
Duties and GST on imports
Duties are limited to intoxicating liquors, tobacco products, motor vehicles and petroleum products. Most other goods enter duty-free, but GST at 9% is charged on imports. Licensed warehouses and similar schemes allow dutiable goods to be stored and sold with duty and GST suspended, which helps regional distribution.123
Registering and getting permits
Traders register with Singapore Customs, set up accounts and may authorise declaring agents. Imports require correct permits, classification and documentation. Singapore Customs also administers trade controls and prohibitions, covering controlled goods managed with other agencies and strategic goods; the detailed rules were not confirmed here.45
How it works, step by step
- Register with Singapore Customs and authorise any declaring agent4Singapore Customs
- Obtain the correct import or export permit and classify the goods4Singapore Customs
- Check whether the goods are controlled or strategic and need further permits5Singapore Customs and competent authorities
No timings or fees are shown unless an official source states them.
Documents usually needed
- Commercial invoice and packing list
- Customs permit
- Bill of lading or air waybill
- Certificates or licences from competent authorities for controlled goods
- Certificate of origin when claiming preferential treatment abroad
Common mistakes
- Assuming duty-free status means no GST on imports.
- Not checking whether goods are controlled or strategic before export or transhipment.
- Shipping dutiable goods without using a licensed warehousing scheme when re-export is planned.
When the business crosses borders
- Free trade agreement benefits are claimed in the importing country and depend on meeting rules of origin.
- Transhipment of controlled or strategic goods through Singapore can still require permits.
What this guide does not yet confirm
These points need checking with a qualified local professional in Singapore before you rely on them.
- Singapore Customs pages on duties, getting started and trade controls could not yet be checked because of rate limiting; duty scope relies on a secondary source.
- The number and list of Singapore's free trade agreements (including ASEAN, RCEP and CPTPP) were not confirmed.
- The Strategic Goods (Control) Act permit regime was not confirmed.
- Product conformity schemes (for example Enterprise Singapore's controlled goods safety registration) were not confirmed.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
Customs and excise duties apply only to certain intoxicating liquors, tobacco products, motor vehicles and petroleum products; Singapore is otherwise essentially a free port.
Singapore Customs' 'Valuation, Duties and Fees' page could not yet be checked, so a secondary source is cited.
GST at 9% is charged on imports of goods into Singapore as well as on local supplies. Relief applies to goods held in approved schemes such as licensed or zero-GST warehouses.
The 9% rate itself is confirmed by IRAS.
Singapore Customs operates warehousing schemes, including licensed warehouses, that allow dutiable goods to be stored and sold with duty and GST suspended. Requires a licence from Singapore Customs.
Importing goods into Singapore requires the correct permits, classification and documentation, and traders register with Singapore Customs and may authorise declaring agents.
Landing-page summaries only; detailed permit rules on the subpages could not yet be checked.
Singapore Customs administers trade controls and prohibitions and industry-specific permits as part of its permits and licences framework. Covers controlled goods administered with competent authorities and strategic goods; detail not confirmed.
The trade controls subpage could not yet be checked; the Strategic Goods (Control) Act regime was not confirmed.
Questions on this topic
4 statements on customs, tariffs and trade controls in Singapore
