Dutiable vs Non-Dutiable Goods: Understanding Tax Implications at Import

When importing goods into Singapore, one of the most important things importers must understand is whether their products are dutiable or non-dutiable. This classification determines what types of taxes duties and/or Goods and Services Tax (GST) you’ll need to pay at the point of entry.


At Declarators Pte Ltd, we assist businesses across various industries in making accurate customs declarations and ensuring full compliance with Singapore Customs regulations. In this blog, we’ll explain the difference between dutiable and non-dutiable goods, how each is taxed, and what this means for your import costs and compliance strategy.

What Are Dutiable Goods?

 

Dutiable goods are items that attract both import duties and GST when brought into Singapore. These are usually goods that are regulated for revenue or social reasons.

Common Categories of Dutiable Goods in Singapore:

  1. Alcoholic beverages
  2. Tobacco products
  3. Motor vehicles
  4. Petroleum products and biodiesel blends

Note: Duties are usually calculated based on quantity (specific duty) or as a percentage of the Customs value (ad valorem duty).

 

What Are Non-Dutiable Goods?

Non-dutiable goods are items that are not subject to import duties, but they are still liable for GST at the current rate of 9% (as of 2025).

Examples of Non-Dutiable Goods:

 

  • Electronics (phones, computers, TVs)
  • Furniture and home goods
  • Clothing and textiles
  • Machinery and equipment
  • Processed food products (non-alcoholic)
  • Industrial materials and components

Tax Implications at Import

Classification

        Import Duty

          GST (9%)

              Declaration Required?

Dutiable Goods

               ✅

              ✅

                  ✅ (INP permit)

Non-Dutiable Goods

               ❌

              ✅

                  ✅ (INP permit)

All goods, whether dutiable or not, must be declared via Singapore Customs’ TradeNet system, and a valid Inward Permit (INP) must be obtained before import.

 

Don’t Guess Your Duty Status. Declare With Confidence

 

For businesses moving goods into Singapore, tax surprises can kill margins. With Declarators Pte Ltd, you get expert-level support from Singapore’s most experienced customs permit and compliance team.

 

Let us help you:

 

  • Optimize duty & GST
  • Prevent costly errors
  • Remain 100% compliant

Email: group@declarators.com.sg
Call: +65 6385 2155

Website: www.declarators.com.sg

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