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Singapore is one of the easiest places in the world to import to: most goods are duty-free, and the main cost is 9% GST charged on the landed (CIF) value plus any duty. This guide explains how Singapore Customs values your goods, which products attract excise duty, the GST registration thresholds, and walks through worked examples so you can calculate your true landed cost before you order from China.
Last updated: 20 June 2026
In short: When you import from China to Singapore, most products are duty-free — the main tax you pay is 9% GST (Goods and Services Tax). GST is calculated on the CIF value of your goods (cost + insurance + freight) plus any customs or excise duty. Only four categories attract duty in Singapore: intoxicating liquors, tobacco, motor vehicles, and petroleum products. For everything else, your tax is simply 9% of the landed value. Always confirm current rates with Singapore Customs, as they can change.
Does Singapore charge import duty on goods from China?
For the vast majority of products, no. Singapore is a free port and most imports are duty-free. Customs duty (technically excise duty) only applies to four "dutiable goods" categories: intoxicating liquors, tobacco products, motor vehicles, and petroleum products. If you're importing electronics, homeware, apparel, accessories, or most consumer goods from China, you'll pay 0% duty — but you will still pay GST. For the wider process, see our complete guide to importing from China to Singapore.
How much is GST on imports to Singapore?
GST in Singapore is 9% as of 2024. It applies to almost all imported goods, regardless of value, when they're imported for business. GST is charged on the CIF value plus any duty payable. CIF means the cost of the goods plus insurance plus freight to Singapore.
How does Singapore Customs value my goods?
Singapore Customs uses the CIF value as the basis for GST:
- Cost — what you paid the supplier for the goods.
- Insurance — the cost of insuring the shipment.
- Freight — the cost of shipping the goods to Singapore.
Add those three together to get the CIF value, then apply 9% GST (plus duty first, if the goods are dutiable). Your freight cost feeds directly into this number — our freight forwarding service can help you keep it predictable.
Worked example: importing duty-free goods from China
Say you import homeware from China:
| Item | Amount (SGD) |
|---|---|
| Cost of goods | $10,000 |
| Insurance | $100 |
| Freight to Singapore | $900 |
| CIF value | $11,000 |
| Customs duty (duty-free goods) | $0 |
| GST at 9% (on $11,000) | $990 |
| Total tax payable | $990 |
Your total import tax is just the $990 GST — there's no duty because homeware isn't a dutiable good.
Worked example: importing dutiable goods (e.g. liquor)
For dutiable goods, duty is added before GST is calculated. Suppose excise duty works out to $2,000 on a liquor shipment with a CIF value of $11,000:
| Item | Amount (SGD) |
|---|---|
| CIF value | $11,000 |
| Excise duty | $2,000 |
| Value for GST ($11,000 + $2,000) | $13,000 |
| GST at 9% (on $13,000) | $1,170 |
| Total tax payable ($2,000 + $1,170) | $3,170 |
This shows why dutiable goods cost much more to import — you pay the duty and GST on top of it.
Do I need to be GST-registered to import?
You don't need to be GST-registered to import, but it matters for whether you can claim the GST back. Businesses with taxable turnover above S$1 million must register for GST; smaller businesses can register voluntarily. GST-registered businesses can generally claim the import GST as input tax, so it becomes a cash-flow item rather than a permanent cost. Non-registered importers simply absorb the 9% as part of their landed cost. Note that GST is separate from your supplier's pricing — lowering your order quantity won't reduce the rate, though it does change your cash exposure (see how MOQ affects your first order).
What paperwork do I need to import from China to Singapore?
You'll typically need a customs import permit (via Singapore Customs' TradeNet system), a commercial invoice, packing list, bill of lading or air waybill, and any product-specific licences or certificates. Most importers use a freight forwarder or customs broker to handle the permit and clearance. Getting accurate values starts with a reliable supplier — our end-to-end sourcing service manages this from factory to your door.
Frequently asked questions
Is there a minimum value before GST applies to imports?
For commercial imports, GST generally applies regardless of value. Low-value import rules have tightened in recent years, so check the current Singapore Customs and IRAS guidance for your situation.
What is the GST rate in Singapore in 2026?
GST is 9%, the rate in effect since 1 January 2024. Always confirm the current rate, as it can be adjusted.
Are electronics from China dutiable in Singapore?
No. Electronics are not on the dutiable list, so they're duty-free — but 9% GST still applies on the CIF value.
How is GST calculated on imports?
GST is 9% of the CIF value (cost + insurance + freight) plus any duty payable. For most goods there's no duty, so it's simply 9% of CIF.
Can I claim back import GST?
If your business is GST-registered, you can generally claim import GST as input tax. Non-registered businesses cannot and absorb it as a cost.
How Epic Sourcing helps
Epic Sourcing helps Singapore businesses source from China and Vietnam with full visibility on landed cost — not just the factory price. Our bilingual teams on the ground manage suppliers, quality control, and freight, and we'll help you estimate duty and GST so there are no surprises at the border. Get a sourcing quote with landed-cost clarity.