• Intoxicating liquors including wine, beer, ale, stout and port

• Tobacco including cigarettes and cigars

• Motor spirit

Non-Dutiable Goods

• Electronic and electrical goods

• Cosmetics

• Cameras, clocks and watches

• Jewellery, precious metals and precious stones

• Footwear

• Arts and Crafts

• Toys

Goods and Services Tax (GST)
There is a 4% Goods and Services Tax levied on all goods imported into Singapore.

GST-Free/Duty-Free Concessions
New articles, souvenirs, gifts and food preparations up to values below:

• SGD 50 if traveller has been away from Singapore for less than 24 hrs

• SGD 150 if traveller has been away from Singapore for 24 hrs or more but less than 48 hrs

• SGD 300 if traveller has been away from Singapore for 48 hrs or more

The following duty-free concessions are granted to travellers arriving from countries other than Malaysia and who have been away from Singapore for 48 hrs or more:

• 1 litre spirits (brandy, whisky, gin, rum, vodka, etc.)

• 1 litre wine

• 1 litre beer or stout or ale

Duty-free concessions are granted for personal consumption only. It is an offence to sell or give them away. There is no GST relief and duty-free concession on cigarettes and other tobacco products. Travellers arriving from Malaysia will not be granted GST relief and duty-free concession on cigarettes, tobacco products, intoxicating liquors and motor spirits. The items may be brought in only on payment of duty and GST.

GST and duties must be paid on goods brought in for trade, commercial or business purposes and goods carried on behalf of other persons. Cars and vans carrying such goods should proceed to the lorry lane where the goods together with the relevant Customs permits and supporting documents should be produced for Customs clearance.

Excess Goods
Goods exceeding the GST/duty-free concessions can be brought in only on payment of GST and Customs Duty. Transit passengers arriving by air at the Changi Airport may keep their excess items in the Customs Bond pending departure through either Terminal 1 or 2 of the same airport. Warehouse rent is chargeable.

Prohibited Items
The following items are not allowed to be brought into Singapore:

• Intoxicating liquors and cigarettes marked with the words "SINGAPORE DUTY NOT PAID" on the labels, cartons or packets

• Cigarettes with the prefix "E" printed on the packets

• Chewing gum

• Chewing tobacco and imitation tobacco products

• Cigarette lighters of pistol or revolver shape

• Controlled drugs and psychotropic substances

• Endangered species of wildlife and their by-products

• Firecrackers

• Obscene articles, publications, video tapes/discs and software

• Reproduction of copyright publications, video tapes, video compact discs, laser discs, records or cassettes

• Seditious and treasonable materials

Controlled & Restricted Items
Entry for any of the items listed in the table below will only be allowed on production of import permit or other authorisation from the relevant authority. For more information, visit the Singapore Customs site.