There are no duty-free concessions or GST relief for cigarettes and other tobacco products in Singapore since 1991. Persons arriving in Singapore who bring in cigarettes or tobacco products, including cigarettes and tobacco products originally purchased in Singapore, are required to declare them for payment of duty and GST.
 
Arriving travellers and returning Singaporeans who have brought in cigarettes from overseas for their own consumption and have paid duty are advised to reproduce their receipts issued by Singapore Customs as proof of payment of duty and GST when checked by Customs officers.

The import of cigarettes is subject to payment of duty and GST even if it is meant for personal consumption.
If the quantity exceeds 0.4 kilogrammes, you are required to arrange with a local freight forwarding agent to declare a Customs Duty Payment permit to pay the duty and GST for the cigarettes on your behalf. Please click here for information on how to declare a Customs permit.

For quantity not exceeding 0.4 kilogrammes, you are required to proceed to the Customs Red Channel and declare the cigarettes to Immigration & Checkpoints Authority (ICA) officers. Please click here for more information on Customs formalities for arriving travellers.

Strategic Goods refer to goods controlled under the Strategic Goods (Control) Act (SGCA).

These are: conventional arms, military equipment and goods relating to the development, production and use of nuclear, chemical and biological weapons, as well as certain "dual-use" goods that are high technology items that have both civilian and sensitive military applications. Examples of dual-use goods include: certain chemicals, viruses, lasers, machinery and machine tools, electronic equipment, high-end computers, telecommunication equipments, propulsion system, space vehicles, aerospace aircraft part and components, marine and naval equipment, parts and components, and cryptographic items.

From 1 January 2009 onwards, all duty-paid cigarettes sold in Singaporewithout the SDPC marking will be deemed as duty-unpaid.  Anyone caught selling, buying, or having in possession of duty unpaid cigarettes without the SDPC marking will be committing an offence under the Customs and GST Acts.  Illegal peddlers will be arrested and charged in court.  For every packet of duty-unpaid cigarettes, buyers will be fined $500.

Import of trade samples for which the total value is below S$400 is not subject to payment of GST. In addition, no permit is required for their import. Please inform your supplier to indicate the goods as "Trade Samples" in the BL/AWL and invoice.