The importation of liquor exceeding duty-free concession is subject to the payment of duty and Goods and Services Tax (GST) even if it is meant for personal consumption. Click here for information on duty-free concession.

If the quantity in excess of the duty-free concession is less than 10 litres, you can make an advanced declaration and payment of duties and GST on our Customs@SG web application. An e-receipt will be provided for reference and verification purposes if you are stopped for checks. Alternatively, you may also proceed to our Customs Tax Payment office to declare and make payment. Click here for more information on the declaration and payment of taxes.

If the quantity in excess of the duty-free concession exceeds 10 litres, you are required to arrange with a local freight forwarding agent to obtain a Customs In-Payment "Duty and GST" (IPT-DNG) permit. Click here for more information on Customs permit application.