In general, all goods imported into Singapore are subject to the payment of Goods and Services Tax (GST) levied at prevailing rate on the goods' Cost, Insurance and Freight (CIF) value and applicable duty (for dutiable goods only). This is inclusive of all other charges, costs and expenses incidental to the sale and delivery of the goods into Singapore.

There are 4 broad categories of dutiable goods in Singapore - intoxicating liquors, tobacco products, motor vehicles and petroleum products. You may refer here for the prevailing duty rates for such goods.