CUSTOMS

GUIDE
FOR
TRAVELLERS
( ENGLISH )

GREEN CHANNEL

RED CHANNEL

CUSTOMS

SINGAPORE CUSTOMS
 A CUSTOMS GUIDE
FOR TRAVELLERS
CUSTOMS NOTHING TO DECLARE
This pamphlet provides general information Proceed to the GREEN CHANNEL if you are not
on Customs formalities and clearance carrying any of the 3 types of goods stated above.
procedures. However, the officers may still conduct selective
checks at the Green Channel. If in doubt, always
RED and GREEN CHANNELS ask the ICA officers at the RED CHANNEL.

The Red and Green Channel system is

operated at all entry checkpoints to expedite
clearance of arriving travellers.

If you are arriving by car, you will see the Red

and Green Channel directional signs located DUTIABLE GOODS
along the route after immigration clearance.
Air, sea, bus/coach and rail passengers will
see the Red and Green Channel signs above
the examination counters in the Arrival Hall at
the respective checkpoints. The examination
counters are manned by Immigration &
Checkpoints Authority (ICA) officers. • Intoxicating liquors, • Tobacco products
including spirits, including cigarettes
CUSTOMS GOODS TO DECLARE wine, beer, ale, and cigars
Proceed to the RED CHANNEL if you carry: stout and porter

• Dutiable or taxable goods exceeding your

duty-free concession or GST relief
• Controlled or restricted goods
• Prohibited goods

At the RED CHANNEL, please:

• Motor spirit • Motorised bicycle
• Inform ICA officers any of the above-stated
goods that you carry, and
• Produce the prohibited or controlled
goods together with the import permit or
authorisation from the relevant authorities, if It is an offence to proceed to the Green Channel with any
goods exceeding your duty-free concession and GST relief.
any.
CUSTOMS
No duty-free concession on tobacco products including
cigarettes. Failure to declare is an offence.
Goods
To
Declare FINE UP TO $10,000 OR JAIL.

02 03
 GOODS AND SERVICES TAX (GST) RELIEF
All goods imported into Singapore are subject to
Goods and Services Tax (GST).

If you are a bona fide traveller who is not a holder

of a work permit, employment pass, student pass,
dependent pass or long-term pass, you will be given
GST relief on new articles, souvenirs, gifts and food TIPS: If you have arrived from Malaysia, you will
preparations (excluding intoxicating liquors and not be granted any duty-free liquor concession.
tobacco) up to the following value shown in the
table below:
IMPORTANT NOTES
Period away Below 18 18 years of
from Singapore years of age age and above • Proceed to the Red Channel and inform ICA officer
if you have dutiable goods and goods exceeding
Less than 24 hours No Relief $50 your duty-free concessions or GST relief. You
24 to less than 48 $50 $150 can bring the goods in only on payment of duty
hours and GST.
48 hours and above $100 $300 • Duty-free concessions or GST relief are granted on
goods for your personal consumption only. It is an
You will have to pay GST to bring in goods exceeding offence to sell or give them away.
the above value granted to you as GST relief.
• Duty and GST must be paid on goods brought in
DUTY-FREE LIQUOR CONCESSION for trade, commercial or business purposes, and
goods carried on behalf of other persons.
If you are a bona fide traveller and • The import of intoxicating liquors exceeding 10
litres and tobacco products exceeding 400 grams
 ) you are 18 years old or above, and
a
must be covered by the relevant Customs permit.
b) you have spent 48 hours or more outside
Singapore immediately before arrival, and • The import of petrol must be covered by the relevant
c) you have not arrived from Malaysia. Customs permit. For quantities exceeding 20 litres,
an import license from Singapore Civil Defence
You will be given duty-free concession for liquors
Force (SCDF) is required.
on one of the following options:
• The import of non-dutiable and non-controlled
Option Spirits Wine Beer hand-carried commercial goods with total GST
A 1 Litre 1 Litre 1 Litre value exceeding $300 must be covered by the
B - 2 Litres 1 Litre relevant Customs permit.
C - 1 Litre 2 Litres
TIPS: Please pay the duty and GST via Credit
If you are a bona fide crew member, you will be Card, NETS, Cashcard or Autopass card. It is
granted duty-free concessions on 0.25 litre of spirits, easy, fast and convenient.
and either 1 litre of wine or 1 litre of beer.
04 05

TOURIST REFUND SCHEME
As a visitor to Singapore, you may claim
refund of GST under the Tourist Refund
Scheme on the goods purchased from retailers
participating in the Tourist Refund Scheme,
provided you meet the following requirements:
• You are at least 16 years of age at the time of
purchase;
• You are not a citizen or permanent resident of
Singapore;
• You have not spend more than 365 days in
Singapore in the past 24 months before the
date of purchase;
• You have not been employed in Singapore at
any time in the past 6 months before the date
of purchase;
• You are not a member of the cabin or flight
crew of the aircraft on which you are departing
out of Singapore;
• You must bring the goods out of Singapore via
Changi International Airport or Seletar Airport
within 2 months from the date of purchase;
and
• You must spend a minimum of $100 at a
participating retail shop on a single day. You
may accumulate up to 3 receipts on same day
purchases from the same retailer to meet this
$100 threshold.
HOW TO CLAIM GST REFUND
Before you can claim the GST refund, you need
to obtain Customs’ endorsement on the refund
form. You will have to present the following items
in person at the Singapore Customs GST Refund
counter:
1) Duly completed refund form issued and signed
by the participating retailer at the time of
purchase;
2) Goods which you have purchased for Customs’
inspection;
3) Original invoice/receipt issued by the retailer
clearly stating the price, description of the
goods, serial number (if any), etc ; and
4) Passport and boarding pass or confirmed air
ticket.
NOTE: Singapore Customs will not endorse
on the refund form if you fail to meet any of the
criteria or conditions stated herein.
WHERE TO OBTAIN CUSTOMS’
ENDORSEMENT
The Singapore Customs GST Refund counter is
located at the following locations:

• Changi Airport Terminal 1, 2 and 3 and Budget

If you are a visitor holding a student pass,
Terminal Departure Hall for goods to be
you may claim refund of GST under the
checked-in.
Tourist Refund Scheme, in addition to all the
above conditions and other conditions stated
• Changi Airport Terminal 1, 2 and 3 and Budget
herein, only if:
Terminal Transit Lounge for goods to be
• You have purchased the goods in the last 4 hand-carried.
months before the expiry date of your student
pass; and • Seletar Airport ICA duty office.

• You intend to depart and remain outside

Singapore for a minimum period of 12
06 months. 07

TIPS:
1. Please ensure that you arrive early at the
airport to allow sufficient time for Singapore
Customs to inspect your goods and verify
your claims.
For more enquires on the Tourist Refund Scheme,
please contact the retailer directly or their agencies,
namely
1) Global Blue Singapore Pte Ltd
(http://www.global-blue.com) or

2. If you are claiming the GST refund on liquids,

2) Premier Tax Free Singapore Pte Ltd
aerosols and gels products or check-in
(http://www.premiertaxfree.com).
goods, you are advised to proceed to the
Singapore Customs GST Refund counter
at the Departure Hall (before immigration
clearance) for endorsement. BONDING FACILITY
3. If you are claiming the GST refund on high-
value goods or hand-carried goods, you are If you are transiting in Singapore, have arrived
advised to proceed to the Singapore Customs by air at Changi Airport Terminal 1, 2 or 3 and will
GST Refund counter at the Transit Lounge for be departing from Terminal 1, 2 or 3, you may
endorsement. keep your excess liquor and tobacco products
in the Customs Bond pending departure. If you
are transiting in Singapore, have arrived at the
Budget Terminal and will be departing from the
IMPORTANT NOTES Budget Terminal, you may keep such excess
goods in the Customs Bond pending departure.
• Singapore Customs does not issue the refund
form nor process the refund of the money, which
You will have to pay warehouse rent at $0.30 per
is done by the participating retailer or their
kilogram of goods stored for 7 days or part thereof
agency.
at a minimum sum of $4.00 for every 7 days. Only
dutiable goods will be accepted for bonding and
• Refunds are not allowed on:
liquor products must be already sealed in tamper-
(a) goods wholly or partly consumed in Singapore;
evident bags.
(b) goods exported for business or commercial
purpose;
Commercial goods or high-value goods will not be
(c) goods that will be exported by freight;
accepted. The bonding facility is not applicable to
(d) accommodation in a hotel, hostel, boarding house
crew members.
or similar establishments; and
(e) goods that are not presented for inspection.

The following acts constitute serious offences which
attract penalties and possible imprisonment:
• Making a false declaration in the refund form to
Singapore Customs; and
TIPS: Please collect the bonded goods
at the Singapore Customs GST Refund
Counter in the Departure/Transit Hall at
Terminal 1 / 2 / 3 or Budget Terminal, TWO
HOURS before departure.

• Taking the goods out of the Departure Hall or

passing the goods to someone else after the
refund form has been endorsed by Singapore
Customs.
08 09
 CUSTOMS TAX PAYMENT
KIOSK
The Customs Tax Payment Kiosk allows you the
convenience of making self-declaration on your
dutiable or taxable goods through the kiosk and
paying the required duties and GST electronically
without having to visit the Customs Tax Office.
The self-declaration service and e-payment
mechanism is a user-friendly and secure facility
that is easy and convenient to use. You need only
key in the relevant information on your purchases
and the system will automatically calculate the
duties and GST due after deducting your GST
relief entitlement. The touch of a button will
reveal a summary of the taxes due.
Payment can be made via VISA, MasterCard or
Nets.
Retain the receipt issued by the kiosk for checks
by ICA officers when you exit the checkpoint.
10
Handy Tips for Using the Customs Tax
Payment Kiosk
For a smooth and hassle-free declaration of your
dutiable or taxable goods, do have your goods,
passport, receipts and credit card (VISA or
MasterCard) or NETS card ready.
You will need to key in the following information for
the declaration:
• Cigarettes: Quantity & Value
• Tobacco: Weight & Value
• Liquor in excess of duty-free concession:
Volume, Alcoholic Strength & Value
• Imported goods such as new articles,
souvenirs, gifts & food items: Value
Tax Payments Made Easy with the
Customs Tax Payment Kiosk
When making a self-declaration, please follow the
step-by-step payment process as outlined below:
Touch screen to begin.
Please note that it is an
offence to make any false
or incomplete declaration.
11
 Declare your personal Tax payment can
particulars by following be made either with
the on-screen Master Card, Visa or
instructions. NETS.

Confirm your personal

particulars before
proceeding.
Follow the on-screen
instructions, depending
on your mode of
payment, to complete
the payment process.
Follow the on-screen
instructions to declare
and pay taxes on:

• Cigarettes and
tobacco products
• Liquor in excess
of your duty-free
concession
• Imported goods such
as new articles,
souvenirs, gifts and
food preparations.
Upon successful
payment, the kiosk will
issue you an official
receipt. Remember to
Check and confirm retain the receipt for
your declaration checks by ICA officers
details and proceed when you exit the
to payment. checkpoint.

12 13
 CONTROLLED GOODS
Controlled goods require an import permit or
authorisation form from the relevant controlling
authority before they can be brought into
Singapore. Please produce the goods and the
import permit or authorization at the Red Channel
for clearance. The list of goods includes (but is
not limited to):
• Animals, birds, fishes and their products
• CDs, DVDs, films and video games
• Arms and explosives
• Medicines and pharmaceutical products
• Telecommunication and radio communication
equipment
• Handcuffs and nightsticks
PROHIBITED GOODS
The list of goods that are not allowed to be
brought into Singapore includes (but is not
limited to):
• Chewing tobacco and imitation tobacco
products
• Chewing gum
• Cigarette lighters of pistol or revolver shape
• Controlled drugs and psychotropic
substances
• Endangered species of wildlife and their
by-products
• Firecrackers
• Obscene articles, publications, video tapes/
discs and software
• Reproduction of copyright publications,
video tapes, video discs, laser discs, records
or cassettes
• Seditious and treasonable materials
14
TRAVELLER’S TIPS
DO NOT CARRY GOODS FOR OTHERS
You will be held liable if the goods are, or
contain prohibited, controlled, restricted or
taxable goods.
THE RED AND GREEN CHANNEL
SYSTEM
The RED and GREEN CHANNEL System is a
self-elective system. By electing the
GREEN CHANNEL, you are deemed to have
declared that you do not have anything to
declare to the authorities.
A TRUE AND COMPLETE DECLARATION
Making an incorrect declaration is an offence
under the law. The offender may be fined up to
$10,000. Please therefore enquire at the
RED CHANNEL if in doubt.
BAGGAGE EXAMINATION
Under the law, you are required to produce, open
and unpack your baggage for examination and to
repack it thereafter.
THREE QUARTER TANK RULE
Singapore motor vehicles must have at least ¾
tank of petrol when departing Singapore. Hybrid
motor vehicles, as well as Compressed Natural
Gas vehicles with petrol tanks are also subject
to compliance of the ¾ tank ruling. Failure to do
so constitutes an offence. On settlement of the
offence, you will have to turn back to top up your
fuel if you wish to continue on the journey.
15
 WARNING
No duty-free concession on tobacco
products including cigarettes. Failure
to declare is an offence. FINE UP TO
$10,000 OR JAIL.

Death for drug traffickers under

Singapore Law.

Need Help? Seek Our Advice. When in doubt,

please enquire at the RED CHANNEL.

This pamphlet is designed as a guide and

does not contain a complete list of customs
procedures and requirements. Information in
this pamphlet is valid at the time of printing.

Singapore Customs
Toll-free hotline: 1800-253 3866 • Fax: 6250 8663
Email:customs_feedback@customs.gov.sg
Website: www.customs.gov.sg
Address: 55 Newton Road, #10-01,
Revenue House,
Singapore 307987