All goods imported into Singapore are regulated under the Customs Act, the Goods and Services Tax (GST) Act and the Regulation of Imports and Exports Act. Imported goods are subject to GST and/or duty payment. A customs permit is required to account for the import and tax payment of the goods.

Dutiable goods, which incur both GST and duty, are:

Intoxicating liquors

Tobacco products

Motor vehicles

Petroleum products

For more information, click here.