How to calculate alcohol & liquor tax in Singapore?

Duties payable = $88 x Total quantity in litres x Percentage of alcoholic strength.

For other dutiable goods, please refer to Singapore Custom.

For E.g. with our Wire Work Caduro

Vol: 700ml

ABV: 46.80%

The duties will be $88 x 0.7 x 46.80%=$28.83

There will also be a GST (9% as of May 2025) charged on-top of the duties.

So, it will be 28.83*1.09=$31.43

What other fee I have to pay aside from the duties

9% GST will be charged on top of the declared good's value. 

So it is right to say that GST incurred twice, first on the good value and then on the duties.

'Advance fee' from your logistic providers.

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You can always shop with Three Musketeers Liquor Delivery (3mk.sg) for an easier way.

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How many litres of liquor can I import in?

For Personal Level, according to Singapore Customs, Individual can import in a max of 10L of liquor, exceeding 10L will request a Customs Import Permit.

This amount doesn't apply to business registered in Singapore, but a Custom Import Permit is required for business to import in Liquor.

What are the penalties for evading tax?

Under Singapore's Income Tax Act, specifically Section 96(1), individuals or entities found guilty of tax evasion are subject to: Penalty: Up to three times the amount of tax underpaid. Fine: Up to $10,000 and/or imprisonment up to three years

 

Who has the highest tax?

Tax rates can vary based on the type of alcohol (spirits, wine, beer). The countries known for their relatively high liquor taxes: Australia, Canada, UK, Ireland & Scandinavian countries.

Some of the highest in alcohol tax percentages are Hungary (27%), Croatia (25%), Denmark (25%), Norway (25%) and Sweden (25%).