The importation of cigarettes and/or tobacco products is subject to the payment of duty and Goods and Services Tax (GST) even if it is meant for personal consumption. With effect from 1 July 2020, all cigarettes and other tobacco products imported into, sold, offered for sale or distributed in Singapore must comply with the new Standardised Packaging (SP) requirements. The importation of cigarettes and tobacco products that meet the new SP requirements is subject to the payment of duty and GST even if it is meant for personal consumption.

If you are bringing in more than 400g of cigarettes and/or tobacco products, you are required to arrange with a local freight forwarding agent to declare a Customs In-Payment "Duty and GST" (IPT-DNG) permit to pay the duty and GST for the cigarettes and tobacco products on your behalf. You are then required to present the permit for clearance upon arrival in Singapore. Click here for more information on Customs permit application.