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    Tax Policy on Alcohol
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    Tax Policy on Alcohol

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    Tax Policy on Alcohol
    Singapore

    The below version control table serves to document all updates made to the report. The purpose is to ensure the information is always accurate and up-to-date.

    Version Number
    Content Creation Date
    		Publishing DateSection(s) Updated & Reason(s) for Update
    V0
    09 July 2024
    		15 July 2024N/A (new report)
    V1
    28 Apr 2025
    		17 June 2025Overall review and update.
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    1. General Requirements on Tax Policy for Alcohol

    Intoxicating liquor is defined as follows in the Customs Act 1960 [1] —

    1. a mixture of alcohol and some other substances containing more than 0.5 percent alcohol by mass; or
    2. a mixture of alcohol and water containing more than 0.5 percent alcohol by volume, which is fit, or intended, or can by any means be converted, for use as a beverage, but does not include denatured spirit.

    Alcohol is defined in the Act as ethanol.

    Intoxicating liquors are considered dutiable goods by Singapore Customs. All dutiable foods imported into or manufactured in Singapore for local consumption are subject to Goods and Services Tax (9% with effect from 1 Jan 2024), customs duty, and/or excise duty.

    The Customs Act [1] lays down the following definitions:

    • Customs duty is duty levied on goods imported into Singapore, excluding excise duty. 
    • Excise duty is duty levied on goods manufactured in Singapore or elsewhere, imported into Singapore.

    Based on Regulation 2(1) of the Customs (Duties) Order, customs duties and excise duties are set out in the First Schedule [2].

    2. Specific Requirements per Product

    2.1 Beer

    Other beer including ale, of alcoholic strength exceeding 5.8% vol (HS Code: 22030091), other beer including ale, of alcoholic strength not exceeding 5.8% vol (HS Code: 22030099):

    • Customs Duty: $16 per liter of alcohol
    • Excise Duty: $60 per liter of alcohol

    2.2 Ready-to-drink beverages (mainly Chuhai*)

    [Best fit] Other spirituous beverages and undenatured ethyl alcohol of alcoholic strength exceeding 1.14% vol but less than 80% vol (HS Code: 22089099):

    • Customs Duty: NIL
    • Excise Duty: $88 per litre of alcohol

    2.3 Whisky, around 45% alcohol

    Whiskies, in containers holding more than 5 l (HS Code: 22083010), Whiskies, not in containers holding more than 5 l (HS Code: 22083090):

    • Customs Duty: NIL
    • Excise Duty: $88 per litre of alcohol

    For information, the amount of duties payable for intoxicating liquors is calculated based on the following examples [3] : 

    1. For alcoholic products with duty rates based on per litre of alcohol
      • Duties payable = total quantity in liters x Customs and/or Excise duty rate x Percentage of alcoholic strength
    2. For alcoholic products with duty rates based on dutiable content (weight/volume) 
      • Duties payable = total dutiable quantity in kilograms x Customs duty rate

    Conclusion
    • Alcoholic drinks imported into Singapore for local consumption are subject to Goods and Services Tax (9%) and duty (i.e. customs duty and/or excise duty).
    • There are different customs and excise duties on specific product categories under intoxicating liquors definition. For the categories listed, only customs duty is levied on beer, while excise duty is levied on all products ranging from $60 - $88 per liter of alcohol.

    3. References

    1. Customs Act 1960

    https://sso.agc.gov.sg/Act/CA1960

    2. Customs (Duties) Order

    https://sso.agc.gov.sg/SL/CA1960-OR4

    3. Singapore Customs Website: Duties and Dutiable Goods

    https://www.customs.gov.sg/businesses/valuation-duties-taxes-and-fees/duties-and-dutiable-goods


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