Singapore Customs Guide: How to Import Goods To Singapore

Despite its small stature, Singapore is strategically located along some of the world’s major trading, shipping and aviation routes. This makes the island nation a favorite destination for exports. From international consumer products to manufacturing components, Singapore is truly a champion for global trade.

Along with the high daily volume and traffic, this island nation is also known for its strict regulations. Business owners looking to import overseas goods to Singapore should therefore take note of the customs procedures to avoid having to pay unnecessary costs or lengthen the shipping process.

According to the DHL Global Connectedness Index (GCI) 2024 report, a surge in international trade was seen, bolstered by a spike in the growth of digital information flow. Merchandise imports in the country have also increased, hitting S$611.4 billion in 20241. They include commodities such as machinery and transport equipment, manufactured goods, and food products like seafood.

This comes as no surprise as Singapore has many Free Trade Agreements with other countries, such as New Zealand and the United Kingdom. The pro-business tax approach has made international trading extremely efficient for businesses looking to import goods into Singapore.

However, all imported goods must be supported with a customs permit and are subject to specified duties or payments, such as Goods and Services Tax (GST). Here, we discuss the entire process and what you can expect when shipping into Singapore.

Import process at a glance

For businesses looking to import goods to Singapore, it's crucial to understand the import process and the responsibilities involved. An importer is the Singapore-based party that imports goods for their own use or on behalf of another person. Examples of who may be considered an importer include:

• A local company buying goods for its own use.
• A local company that is listed as the consignee on the commercial invoice, even if the goods were sold by an overseas company.

Knowing these roles and the subsequent steps is key to a seamless shipment.

What items need to be declared at Singapore customs?

While Singapore is a free port, all imported goods are subject to declaration and may be subject to import tax and duties. To avoid unexpected issues, it is important to identify which category your goods fall under.

Dutiable goods are items that incur both duty and GST. The four main categories are:

• Intoxicating liquors: These are considered dutiable goods if their alcoholic strength by volume exceeds 0.5%.
• Tobacco products: Following an increase in excise tax after Budget 2023, all tobacco products are subject to strict duties.
• Motor vehicles: This includes all forms of motor vehicles, which are subject to customs duty.
• Petroleum products: This category covers motor spirits, diesel, and compressed natural gas (CNG).

All other goods, such as approved fruits and vegetables, finished consumer products or electronics, are subject to GST only.

Determining the correct import permit

Before goods are shipped into Singapore, importers must obtain a customs permit. The type of permit required depends on the purpose of the import and whether duties and taxes are paid upon entry.

In-payment permits (for goods entering local circulation)

These permits are for goods where GST and/or duties are paid immediately upon entry.

• Duty & GST: For dutiable goods liable for both payments (e.g., alcohol, tobacco, motor vehicles).
• GST Only: For all other standard goods, where only the 9% GST is applicable.

In-non-payment permits (for goods with suspended tax)

These permits are used for specific situations where tax payment is deferred or waived.

• Temporary consignments: For goods entering Singapore temporarily for events, repairs, or exhibitions.
• Storage in a Free-Trade Zone (FTZ): For goods stored in an FTZ before being re-exported or cleared for local use later.
• Approved schemes: For goods entering a licensed or zero-GST warehouse under a specific customs scheme.
• Re-export: For an entire consignment that is intended for re-export.

How to apply for an import license in Singapore

To begin the import process, you must register with the Accounting and Corporate Regulatory Authority (ACRA) in Singapore to obtain a Unique Entity Number (UEN), which is required to activate your Customs Account. Once activated, you can either appoint a Declaring Agent to obtain the customs permit on your behalf, or do so on your own. All permit applications must be submitted via TradeNet.

During the import process, you will need to furnish the customs permit and other supporting documents as requested, such as invoices or air waybills from DHL.

When is an import permit not required?

While a customs permit is generally required for most imports, Singapore Customs waives the need for one in a few specific, low-risk situations, though GST/duty may still be payable at the checkpoint. These exemptions include: 

• Bona fide samples or gifts: Trade samples, specimens, or gifts with a total value below S$400 (excluding alcohol and tobacco).
• Goods via postal/courier service: Goods imported via postal or courier service (unless specifically required by Singapore Customs).
• Personal effects: Small quantities of intoxicating liquors or investment precious metals carried by an arriving person.
• Human remains or ashes.

Types of Singapore customs tax and duties

When importing into Singapore, it’s essential to understand the three types of taxes and duties that may apply: Goods and Services Tax (GST), customs duty, and excise duty.

1. Goods and Services Tax (GST)

Singapore’s GST is a broad-based consumption tax. The current GST rate is 9%, which came into effect on 1st January 2024. This tax applies to all goods imported into Singapore, regardless of their value.

The calculation of GST is based on the imported goods' value, which includes the Cost, Insurance, and Freight (CIF) value, plus any applicable customs duties. For non-dutiable goods, GST will be based on the CIF value, along with any incidental charges, even if they aren't on the invoice.

It’s worth noting that certain goods can be stored in a Free Trade Zone (FTZ) in Singapore2 with GST suspended. These designated areas, which include places like Keppel Terminal, Pasir Panjang Terminal, and Tuas Port, are meant to encourage entrepot trading and transhipment. GST is only payable on these goods once they are moved out of the FTZ and into local customs territory for domestic use.

2. Customs and excise duty

On top of GST, some imported goods may also be subjected to customs and/or excise duties. These payments are imposed on specific categories of dutiable goods:

• Intoxicating liquors
• Tobacco products
• Motor vehicles
• Petroleum products and/or biodiesel blends

Excise duty, which is also an excise tax, is levied on goods manufactured in or imported into Singapore. These duties are calculated based on ad valorem (a percentage of the total shipment value) or specific rates (a specified amount per unit of weight or other quantity). Understanding these calculations is a key part of how to import goods and manage costs effectively.

Below is a quick guide to common dutiable goods and their classifications³:

Prohibited or controlled goods in Singapore

It is an offence to bring prohibited or controlled items into Singapore, and offenders can be charged with fines or even a jail term. 

Some examples of prohibited items are chewing gum, firearms, endangered wildlife and electronic tobacco devices such as e-cigarettes. Controlled goods, on the other hand, must undergo a proper authorisation process before they are imported into Singapore.

Get help with your imports with DHL Express

Whether you are importing food products into Singapore for personal consumption, or are considering to import products for your business needs, knowing the customs restrictions and different types of import tax will benefit you in the long run. Even though Singapore operates a free port, importing alcohol into Singapore without a valid permit can get you into trouble with the local authorities.

With online shopping becoming one of the most popular activities around the world, a robust export strategy would be a good area of focus for traders hoping to increase their presence in the Southeast Asia market. Working with a reliable logistics provider like DHL Express can help you overcome some of the challenges associated with customs clearance in Singapore.

Ready to simplify your imports? Explore our suite of international shipping solutions to streamline your processes.