Tobacco Cigarettes → Singapore

No duty-free tobacco allowance. All tobacco must be declared and duty paid.

Details

Singapore has eliminated its duty-free tobacco allowance entirely. Since 2014, all tobacco products (cigarettes, cigars, pipe tobacco, loose tobacco, and heated tobacco products) brought into Singapore are subject to Singapore customs duty. The duty rate is SGD 427 per kilogram or part thereof, which translates to roughly SGD 0.45 per cigarette. There is no quantity limit to how much can be imported, but all tobacco must be declared and duty paid. Undeclared tobacco is subject to seizure and fines. Duty must be paid before clearing customs. This applies to all travellers including Singapore residents returning from abroad.

Quantity limit

No limit, but all tobacco is dutiable — no duty-free allowance

Documentation required

• Declaration at customs; duty payment required

Legal reference

Customs Act (Cap. 70); Singapore Customs GST and Excise Duty on Tobacco

At the airport

1. Singapore has no duty-free allowance for tobacco. All cigarettes must be declared and duty paid on arrival unless you are a non-resident returning from Malaysia.
2. Proceed to the Red Channel at Changi and declare all cigarettes. Pay Singapore Customs the excise duty (SGD 0.427 per stick) plus 9% GST.
3. Undeclared cigarettes are subject to confiscation and a SGD 500 per stick composition fine for first offences. Retain your duty payment receipt.

Transit

Transit permitted. Singapore's 'no duty-free cigarettes' rule applies to persons entering Singapore. Transit passengers who remain airside at Changi Airport and do not pass through immigration are not subject to Singapore's tobacco import restrictions. Cigarettes in checked baggage may transit through Changi without customs duty.

Practical advice

Declare all tobacco at customs and pay duty. Undeclared cigarettes found by customs result in fines much higher than the duty cost.

Customs authority

Singapore Customs · https://www.customs.gov.sg