By MoneyBees
The duty and GST inside a beer, wine or spirits price on Singapore Customs' rates per litre of alcohol, and the tax on liquor you bring home above the duty-free allowance.
On the alcohol a drink contains: litres x the duty rate per litre of alcohol x the alcoholic strength. A 700 ml bottle of 40% whisky holds 0.28 litres of alcohol, so it pays 0.28 x S$88 = S$24.64.
Per litre of alcohol: S$76 for beer, stout and ale (S$16 customs plus S$60 excise), S$60 for cider and shandy, S$88 for wine, sake and spirits, and S$96 for samsu.
Yes. GST at 9% is charged on the value of the liquor including the duty.
One option: 1 litre of spirits with 1 litre of wine or beer, 1 litre each of wine and beer, 2 litres of wine, or 2 litres of beer.
Travellers aged 18 or older who spent at least 48 hours outside Singapore just before arriving. The liquor must be for your own use, and there is no allowance if you arrive from Malaysia.
No. The S$500 or S$100 GST relief on goods bought overseas does not apply to liquor or tobacco, so liquor above your allowance pays both duty and GST.
Yes, if you bring in more than 10 litres of liquor you must get a Customs permit.
Yes. The allowance covers liquor bought overseas and at duty-free shops in Singapore, and it is for your own use only.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).