Learn about cross-border ecommerce, shipping, and importing.
If you are looking to grow your ecommerce business into Singapore , you’ve come to the right place. Keep reading to learn everything you need to know about selling goods into Singapore.
With global online payment methods and minimal paperwork needed, Singapore is a fairly easy choice for doing international business.
Singapore’s membership in the World Trade Organization makes doing business freer between member countries.
Landed cost fairness 4/5
A fair import tax rate and 99% of imports into Singapore being duty free make for a favorable landed cost.
Singapore’s relatively high duty and tax de minimis makes it easier for businesses to keep landed costs low.
Flexibility of legal regulations 3/5
There are only a few strict legal regulations when importing into Singapore in addition to the tax registration requirements for businesses that meet the criteria (discussed below).
Availability and accessibility of shipping 5/5
All major global couriers ship to Singapore making it accessible for international shipments.
Accessibility and variety of payment methods 5/5
Singapore accepts a variety of internationally-accepted payment methods, making it easy for Singaporean shoppers to purchase anywhere in the world.
Market opportunity 4/5
More than half of Singapore’s population shops online, and the majority of these purchases are through popular worldwide ecommerce categories, making Singapore a good international market choice.
The landed cost for a cross-border transaction includes all duties, taxes, and fees associated with the purchase. This includes:
Shipping
Duties
Taxes
Fees (currency conversion, carrier, broker, customs, or government fees)
Singaporean de minimis, tax, and duty
Term to know
CIF: CIF (cost, insurance, freight) is a valuation method for calculating import taxes where the tax is calculated on the cost of the goods plus the cost of freight, insurance, and seller's commission.
FOB: FOB (freight on board or free on board) is a valuation method for calculating import taxes or duties where the fees are calculated only on the cost of the goods sold. FOB is not calculated on the shipping, duty, insurance, etc.
Duty and tax will be charged on imports into Singapore where the total FOB value of the import exceeds Singapore’s minimum value threshold (de minimis), which is 400 SGD. Anything under the tax de minimis value will be considered a tax-free import, and anything under the duty de minimis value will be considered a duty-free import.
Import tax/GST
A 9% GST is levied on imports into Singapore if the FOB value of the order exceeds 400 SGD. Tax is applied to the CIF value of the goods.
Only larger retailers are affected by the low-value tax change. If your business sells, or expects to sell, more than 100k SGD (cost of goods only) worth of low-value goods into Singapore within a 12-month period or you sell, or expect to sell, more than 1M SGD (CIF) globally within a 12-month period, you must register, collect, and remit GST on all orders into Singapore. Additionally, the 400 SGD de minimis is removed for retailers who exceed the above sales. The de minimis remains for retailers who do not meet the registration thresholds.
Import duty
Standard rate for most imports: 0%
Applied to the CIF value of the order or based on volume of the goods
Duty rates
99% of imports into Singapore are duty free. Exceptions, due to social and/or environmental reasons, are intoxicating liquor, tobacco products, motor vehicles, and petroleum products. These goods may incur customs and excise duties. Here are some examples:
Product↕
Customs duty↕
Excise duty↕
Stout or porter of alcoholic strength not exceeding 5.8% vol
$16.00 per litre of alcohol
$60.00 per litre of alcohol
Non CKD sedan with both compression-ignition combustion diesel or semi-diesel engine and electric motor over 1500cc but not over 1800cc charged by external electric source
N/A
20%
Tobacco unmanufactured partly or wholly stemmed or stripped Virginia type not flue cured
N/A
$388.00 per kgm
Landed cost examples
Below are sample landed cost breakdowns for Singapore calculated using Zonos Quoter. The example landed cost for a shipment to Singapore over the de minimis shows that no duty is charged becuase the average duty rate for shipments to Singapore is 0%:
Landed cost for a shipment to Singapore below the de minimis:
Landed cost for a shipment to Singapore above the de minimis:
Trade agreements
Singapore has at least 27 trade agreements that offer a zero or highly discounted duty rate for goods made in participating countries.
Singapore is a member of the World Trade Organization
Singapore is a member of the World Trade Organization (WTO). Therefore, Singapore must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if a country reduces duties by 10% for one country, the MFN clause states that all WTO members will have their duties cut by 10% in that country.
Endangered species of wildlife and their by-products
Meat and meat products
Fish and seafood products
Fruits and vegetables
Arms and explosives
Bullet-proof clothing
Toy guns, pistols, and revolvers
Weapons, spears, and swords
Films, video, and video games
Publications and audio records
Pharmaceuticals
Medicines
Poisons
Telecommunication and radio communication equipment
Restricted, prohibited, and controlled items
Government agencies regulate imports.
Prohibited vs. restricted. vs. controlled items
Restricted items are different from prohibited items. Prohibited items are not allowed to be imported into a country at all. Restricted items are not allowed to be imported into a country unless the importer has approval or a special license that allows them. Controlled goods have military or national security significance.
How Singapore Customs deals with Prohibited vs. restricted. vs. controlled items
Singapore Customs does not differentiate between prohibited, restricted, and controlled goods; they list them together with the corresponding competent authority that governs the goods.
Prohibited/restricted/controlled goods:
The following are the Singaporean authorities and the goods that they prohibit, restrict, and/or control:
Singapore Customs
Chewing gum (excluding Health Sciences Authority-approved oral, dental, and medicinal chewing gum)
Arms & Explosives Division, General Licensing Division, Police Licensing & Regulatory Department, Singapore Police Force
Pistol or revolver-shaped cigarette lighters
Firecrackers
National Parks Board
Rhinoceros horns (worked, unworked, or prepared and any part, power, or waste of such horn)
Endangered species of wildlife and products derived from the body of such animals
Info-communications Media Development Authority of Singapore
Radio-communication equipment operating in frequency bands 880-915 MHz, 925-960 MHz, 1900-1980 MHz, and 2110-2170 MHz except for cellular mobile phones or such other equipment approved by Info-communications Media Development Authority of Singapore
Radio-communication jamming devices operating in any frequency band
Obscene articles, publications, and videotapes or discs
Seditious and treasonable materials
Tobacco Regulation Branch, Health Sciences Authority
Imitation tobacco products (electronic cigarettes, vaporizers) and components of imitation tobacco products
Shisha
Smokeless cigars, smokeless cigarillos, or smokeless cigarettes
Dissolvable tobacco or nicotine
Any product containing nicotine or tobacco that may be applied topically, implanted, or injected into any part of the body
Any solution or substance where tobacco or nicotine is a constituent that is intended to be used with an electronic nicotine delivery system or vaporizers
Nasal snuff
Oral snuff
Gutkha, khaini and zarda
Health Products Regulation Group, Health Sciences Authority
Controlled drugs listed under the 4th Schedule of Misuse of Drugs Regulation
If you choose to register on your own, you can do it through this online form. This registration process will require a username and password, which you will use to access your account, check deadlines, and remit taxes.
Before calculating GST, you must first make certain decisions that will affect the calculations.
If you meet the registration threshold (SGD 100,000 in B2C sales into Singapore and SGD 1 million in global turnover), you must register for GST with IRAS. Once registered, the 400 SGD de minimis no longer applies—you must collect and remit GST on all sales of low-value goods to Singaporean consumers.
If you're not required to register, the 400 SGD de minimis still applies and Singapore may collect GST from the customer at import instead.
Singapore's GST rate increased from 7% to 8% on January 1, 2023, and to 9% on January 1, 2024. This applies to all GST-registered sellers, including those registered under the OVR scheme.
Singapore
Singapore country guide
Learn about cross-border ecommerce, shipping, and importing.
If you are looking to grow your ecommerce business into Singapore
, you’ve come to the right place. Keep reading to learn everything you need to know about selling goods into Singapore.
Ease of importing goods score: B
Ease of doing business 5/5
Landed cost fairness 4/5
Flexibility of legal regulations 3/5
Availability and accessibility of shipping 5/5
Accessibility and variety of payment methods 5/5
Market opportunity 4/5
Key stats for Singapore
Landed cost for Singapore
The landed cost for a cross-border transaction includes all duties, taxes, and fees associated with the purchase. This includes:
Singaporean de minimis, tax, and duty
Further explanation of de minimis, tax, and duty is provided below
Duty and tax de minimis
Based on the FOB value of the order
De minimis value
Duty and tax will be charged on imports into Singapore where the total FOB value of the import exceeds Singapore’s minimum value threshold (de minimis), which is 400 SGD. Anything under the tax de minimis value will be considered a tax-free import, and anything under the duty de minimis value will be considered a duty-free import.
Import tax/GST
A 9% GST is levied on imports into Singapore if the FOB value of the order exceeds 400 SGD. Tax is applied to the CIF value of the goods.
Singapore’s OVR GST scheme
Only larger retailers are affected by the low-value tax change. If your business sells, or expects to sell, more than 100k SGD (cost of goods only) worth of low-value goods into Singapore within a 12-month period or you sell, or expect to sell, more than 1M SGD (CIF) globally within a 12-month period, you must register, collect, and remit GST on all orders into Singapore. Additionally, the 400 SGD de minimis is removed for retailers who exceed the above sales. The de minimis remains for retailers who do not meet the registration thresholds.
Import duty
Applied to the CIF value of the order or based on volume of the goods
Duty rates
99% of imports into Singapore are duty free. Exceptions, due to social and/or environmental reasons, are intoxicating liquor, tobacco products, motor vehicles, and petroleum products. These goods may incur customs and excise duties. Here are some examples:
Landed cost examples
Below are sample landed cost breakdowns for Singapore calculated using Zonos Quoter. The example landed cost for a shipment to Singapore over the de minimis shows that no duty is charged becuase the average duty rate for shipments to Singapore is 0%:
Landed cost for a shipment to Singapore below the de minimis:
Landed cost for a shipment to Singapore above the de minimis:
Trade agreements
Singapore has at least 27 trade agreements that offer a zero or highly discounted duty rate for goods made in participating countries.
Singapore is a member of the World Trade Organization
Singapore is a member of the World Trade Organization (WTO). Therefore, Singapore must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if a country reduces duties by 10% for one country, the MFN clause states that all WTO members will have their duties cut by 10% in that country.
Customs resources
Singapore’s Customs authority
Singapore Customs
Customs refund in Singapore
Customs refund in Singapore
Shipping and compliance
Top courier services:
Depending on the courier, additional shipping fees may include:
Documentation and paperwork
Always required:
Sometimes required:
Customs permit for the following goods:
Restricted, prohibited, and controlled items
Government agencies regulate imports.
Restricted items are different from prohibited items. Prohibited items are not allowed to be imported into a country at all. Restricted items are not allowed to be imported into a country unless the importer has approval or a special license that allows them. Controlled goods have military or national security significance.
Singapore Customs does not differentiate between prohibited, restricted, and controlled goods; they list them together with the corresponding competent authority that governs the goods.
Prohibited/restricted/controlled goods:
The following are the Singaporean authorities and the goods that they prohibit, restrict, and/or control:
Singapore Customs
Arms & Explosives Division, General Licensing Division, Police Licensing & Regulatory Department, Singapore Police Force
National Parks Board
Info-communications Media Development Authority of Singapore
(examples of prohibited telecommunication equipment)
Tobacco Regulation Branch, Health Sciences Authority
Health Products Regulation Group, Health Sciences Authority
Legal regulations for businesses
Registration for Singapore OVR GST
If you choose to register on your own, you can do it through this online form. This registration process will require a username and password, which you will use to access your account, check deadlines, and remit taxes.
Before calculating GST, you must first make certain decisions that will affect the calculations.
Tips for exporting from Singapore
Singapore Customs' guide for exporting
Frequently asked questions
What changed due to the Singaporean OVR GST?
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