- Travellers aged 18 or over get a duty free liquor concession of up to two litres in total, after 48 hours abroad.
- Cigarettes and tobacco get no duty free concession, and neither does motor fuel.
- GST relief covers other new goods up to S$500 after 48 hours abroad, or S$100 after a shorter trip, and never liquor or tobacco.
Singapore’s duty free concession is for liquor alone, up to two litres in total, as at October 2026. It applies to travellers aged 18 or over who have spent at least 48 hours outside Singapore and are not arriving from Malaysia. The S$500 figure that travellers hear about is GST relief for other new goods, a separate rule that excludes liquor and tobacco.
The suitcase comes off the belt at Changi after a week abroad, heavier by three bottles of wine. At 750 ml each, an assumed bottle size, they come to 2.25 litres. Wine on its own is capped at two litres. Two bottles sit inside the line, and the third takes the total a quarter of a litre over it. Two channels wait at the end of the baggage hall, Green and Red, and the quarter litre belongs in the Red.
These rules apply on arrival. The Tourist Refund Scheme applies on departure and is a separate scheme.
How much duty free can you bring into Singapore?
Two bottles of wine fill 1.5 litres of a two-litre limit. Order S 667/2021, item 26, sets a ceiling of two litres of liquor in total for a bona fide traveller, as at October 2026. The allowed combinations are:
- wine and spirits, up to one litre of each;
- wine and beer, up to one litre of each;
- spirits and beer, up to one litre of each;
- wine only, up to two litres;
- spirits only, up to one litre;
- beer only, up to two litres.
Liquor bought at a licensed duty free shop counts inside the concession and is not extra. Customs’ guidance lists five of the six combinations and leaves out spirits alone, which the Order allows up to one litre.
The concession covers health liquors such as Yomeishu, D.O.M and samsu, cooking wines, sake, soju and umeshu. It applies to liquor bought overseas or at duty free shops in Singapore. Aircraft and ship crew get a smaller concession, with spirits capped at a quarter of a litre.
Who qualifies for the duty free allowance in Singapore?
A week abroad clears the 48-hour test with days to spare. The concession needs a traveller aged 18 or over, which is also the age for buying liquor in Singapore. The traveller must have spent at least 48 hours outside Singapore before arriving. The liquor must be for personal consumption, and liquor that is prohibited from import is excluded.
Arriving from Malaysia rules a traveller out. Someone who cleared immigration in Malaysia before arriving counts as arriving from Malaysia.
The liquor cannot be sold or given away. Duty and GST apply to any excess and to goods carried for other people.
Is there a duty free allowance for cigarettes in Singapore?
The pack comes first. From 1 July 2020, cigarettes and tobacco must meet standardised packaging rules. Products that do not are not allowed in and are disposed of at the checkpoints.
Singapore gives no duty free concession and no GST relief for cigarettes and tobacco, including duty-paid packs bought in Singapore. Motor fuel gets neither.
It is an offence to import, possess, sell or buy cigarettes that do not meet the packaging rules or are not duty-paid. Customs requires an import permit, shown at the Red Channel, for more than 0.4 kg of cigarettes or tobacco. Below that weight the products are still dutiable, as no concession applies.
How much can you bring in before paying GST?
The receipt in the pocket is the proof of value, and ICA officers do selective checks at the checkpoints. Without receipts, Customs assesses the value from identical or similar goods of the same origin.
GST relief covers new articles, souvenirs, gifts and food preparations bought overseas for personal use. The relief is up to S$500 for a traveller away 48 hours or more. It is up to S$100 for a traveller away less than 48 hours. GST is payable on the value above the relief.
The relief excludes liquor, tobacco and goods imported for commercial purposes. It is not available to holders of work permits, employment passes, student, dependant or long-term passes, or to crew.
Used articles and personal belongings sit under a separate relief with no cap on value. For non-residents these are items owned before arrival that they are expected to take out again. Liquor and tobacco are excluded.
What do you have to declare when you arrive in Singapore?
The baggage hall ends in two channels, Green and Red. The Green Channel is for a traveller with nothing to declare. The Red Channel is for a traveller carrying dutiable, taxable, controlled or prohibited goods, including goods above the duty free or GST relief limits.
At the Red Channel the traveller tells the officer about all declarable goods and presents controlled goods with the required permits. A traveller who is unsure approaches a checking officer at the Red Channel or the Customs Examination Area. Customs states that more than 10 litres of liquor needs a Customs import permit. GST can be declared and paid in advance through the Customs@SG web application.
Cash is a separate declaration. Physical currency and bearer negotiable instruments above S$20,000, or the foreign equivalent, must be declared to the Singapore Police Force on Form NP 727. That holds whether the cash is carried for oneself or for others. ICA states there is no limit on the amount of cash that can be brought in or taken out, only the duty to report. The declaration is made online within 72 hours before arrival, through e-727, the MyICA app or the SG Arrival Card. From 13 May 2024, no paper copy is needed at the checkpoint. The summary page or acknowledgement email is kept ready for verification.
What happens if you do not declare goods in Singapore?
Customs officers can conduct random checks at the Green Channel, so the quarter litre over the limit can be found there. Failing to declare, or declaring incorrectly, is an offence.
Customs can offer a composition sum in place of court action, and the Notice of Customs Offence states the amount. For cigarettes the sum is S$200 per packet or 20 sticks (or part) for a first offence. It is S$500 for a second and S$800 for a third. For other dutiable goods the sum is 10, 15 or 20 times the duty, for a first, second or third offence. The minimum is S$50. For non-dutiable goods it is up to 20 times the GST, with a minimum of S$50.
If payment is delayed, offenders can be charged in court. Serious cases, and cases where the penalty would exceed S$5,000, can be prosecuted with no offer of composition.
The cash declaration carries its own penalty. ICA states that failing to make a full and accurate report is an offence. The fine is up to S$50,000, imprisonment is up to three years, or both, and the cash can be seized or confiscated on conviction. Prohibited goods are not allowed in at any quantity, and the wider rules visitors meet are in the guide to local laws.
Declared at the Red Channel, the quarter litre costs duty and GST. Carried through the Green Channel, it risks a composition sum or a court charge.
Frequently asked questions about duty free in Singapore
How much alcohol can you bring into Singapore?
A traveller aged 18 or over can bring up to two litres of liquor in total duty free, as at October 2026. The traveller must have spent at least 48 hours outside Singapore and must not be arriving from Malaysia. The concession is a choice of combinations, such as one litre of wine with one litre of spirits, or two litres of wine alone. Duty and GST apply to liquor above the limit. Customs states that more than 10 litres needs an import permit.
Can you bring cigarettes into Singapore duty free?
No, cigarettes and tobacco get no duty free concession in Singapore, as at October 2026. They get no GST relief either, including duty-paid packs bought in Singapore. Every pack must meet standardised packaging rules, and products that do not are not allowed in. Customs requires an import permit, shown at the Red Channel, for more than 0.4 kg. Below that weight the products are still dutiable.
Is there a duty free allowance when arriving from Malaysia?
No, the duty free liquor concession does not apply to a traveller arriving from Malaysia, as at October 2026. Someone who cleared immigration in Malaysia before arriving in Singapore counts as arriving from Malaysia. Age 18 or over and at least 48 hours outside Singapore are separate conditions. The liquor must also be for personal consumption, and a traveller has to meet every condition before the concession applies.
How much can you bring into Singapore before paying GST?
GST relief covers up to S$500 of new goods for a traveller away 48 hours or more. It covers up to S$100 for a traveller away less than 48 hours. GST is payable on the value above the relief. The relief excludes liquor, tobacco and goods imported for commercial purposes. It is not available to crew or to holders of work permits, employment passes, and student, dependant or long-term passes.
What happens if you do not declare at Singapore customs?
Failing to declare, or declaring incorrectly, is an offence in Singapore. Customs can offer a composition sum in place of court action, and the Notice of Customs Offence states the amount. For cigarettes the sum starts at S$200 per packet or 20 sticks for a first offence. Serious cases, and cases where the penalty would exceed S$5,000, can be prosecuted with no offer of composition.
Sources
- Singapore Customs: Duty-Free Concession and GST Import Relief
- Singapore Customs: Red/Green Channels
- Singapore Customs: Travel Rules and Penalties
- Singapore Statutes Online: Order S 667/2021 on duty exemption for liquor
- Immigration and Checkpoints Authority: Taking Cash In and Out of Singapore
Reviewed and updated by Jarrod Partridge, 19 October 2026.
