Singapore - Country Commercial Guide
Import Tariffs

Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.

Last published date: 2020-09-16

Singapore is generally a free port and an open economy.  It applies a Most-Favored-Nation (MFN) zero-duty to nearly 100 percent of its tariff lines. The few lines with non-zero duties are for certain alcoholic beverages.  For social and/or environmental reasons, Singapore levies high excise taxes on distilled spirits and wine, tobacco products, motor vehicles and petroleum products.

All U.S. exports to Singapore under the FTA are duty-free.

Singapore levies a 7% Goods and Services Tax (GST), which is scheduled to be raised to increase to 9% some time before 2025.  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 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 6356 8633 (General Helpline) 

Singapore Customs

55 Newton Road
#10-01 Revenue House
Singapore 307987

Tel: +65 6355 2000