The Customs or Import dutyA tax charged on certain goods which are brought into a coun... for Tea to Singapore is classified under Health & Beauty(cdf categories).
The HSCODE applied for Tea is 63-2-93-0-0
The taxA fee imposed by a government on personal or corporate incom... is applied on the total sum of item cost, insurance cost and shipment cost.
The custom/import taxes are:
General duty is 0%
The average VAT rate applicable in Singapore is 0.07
Note: If the special tariffA government tax on imported and exported goods. rate is NULL then general duty is applicable.
The other taxes applicable are:
Intoxicating liquors taxA fee imposed by a government on personal or corporate incom...
Tobacco products taxA fee imposed by a government on personal or corporate incom...
Motor vehicles taxA fee imposed by a government on personal or corporate incom...
Petroleum products taxA fee imposed by a government on personal or corporate incom...
To know more information on which tariff rate is applicable from the country you are importing to, look here
To get the accurate amount, calculate here
Calculation method:
Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Singapore whether by a private individual or a commercial entity.
The valuation method is CIF.
- That means the import dutyA tax charged on certain goods which are brought into a coun... and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. In addition to duty, imports are subjected to GST sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the..., and in some cases to excise duty.
Below table provide the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Singapore :
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 0% to 4% | 0% | ST=7% VAT = ST * (CIF + Duty+ other taxes) |
if productThe result of a manufacturing or natural process (such as fo... value is less than SGD 400 then import is duty free(Excluding Liqueur and Tobacco) |
There are 4 categories of dutiable goods:
- Intoxicating liquors
- Tobacco products
- Motor vehicles
- Petroleum products
Please refer to the list of dutiable goods(Singapore Customs) for their respective duty rates. All other products are non-dutiable.
Examples on the calculation of duties payable:
-
Intoxicating liquors
-
Tobacco products
-
Motor vehicles
-
Petroleum
| Duties payable = Total quantity in litres x Customs and/or excise duty rate x Percentage of alcoholic strength |
Company A imports 75 litres of stout with alcoholic strength of 5%. Assuming the customs and Excise duties for stout is S$16 and S$60 per litre of alcohol respectively:
As both customs and excise duties are levied on the import of stout,
the duties payable = 75 x (S$16 + 60) x 5% = S$285
a) All tobacco products except cigarettes
| Duties payable = Total weight (in kilogrammes) x Excise duty rate |
Company A imports 100 kilogrammes (kgm) of tobacco stems. Assuming the excise duty for tobacco stems is S$352 per kilogramme:
Duties payable = 100 x S$352 = S$35,200
b) Cigarettes
| Duties payable = Total number of sticks x Weight of individual sticks (every gramme or part thereof) x Excise duty rate |
Company A imports 100 sticks of cigarettes weighing 1.5 grammes each. Assuming the excise duty for cigarettes is 38.8 cents for every gramme or part thereof of each stick:
Since the weight of each cigarette is between 1 and 2 grammes, the weight to be taken to calculate the duties payable is 2 grammes.
Hence, duties payable = 100 x 2 x S$0.388 = S$77.60
| Duties payable = Customs value x Excise duty rate |
Company A imports a motor car that was bought at S$100,000 on Free on Board (FOB) incoterms(Singapore Customs). The overseas freight, handling and insurance charges to ship the car to Singapore cost S$1,000. Assuming the excise duty for motor cars is 20% of the customs value:
Customs value of car = S$101,000
Duties payable = S$101,000 x 20% = S$20,200
| Duties payable = Total weight x Excise duty rate |
Company A imports 100 litres of unleaded motor spirit of RON 97 and above. Assuming the excise duty for unleaded motor spirit of RON 97 and above is S$7.10 per dal (1 dal = 10 litres):
Duties payable = S$7.10 x 10 = S$71
Extra taxes and customs fees while importing
Alcohol and tobacco products are subject to excise duty. They may applicable either ad valorem or per units (SGD) per litre
Prohibited Items:
- No items are prohibited
Other related items:
Cosmetic set
Dog supplies
Tea
Sandalwood
Adult toys
Vitamins and supplements
Personal massager
Health & beauty supplements supplements in capsules
Womens health supplement
Food supplement – sugar-free & fat-free
Powders
Pain relief
Health & beauty hair care & shaving safety razor blades
Electronic health goods
Body soap