Singapore customs rules decide what you can bring in with a household shipment, what attracts GST or duty, and what is prohibited. Most used household goods can enter, but alcohol and tobacco are dutiable, and some goods are banned or need approval. Check each item before you pack.
If you are moving to Singapore, planning around these rules helps you avoid delays, unexpected charges and confiscation of goods. This guide covers GST relief, alcohol, tobacco, prohibited and controlled items, and how to prepare your shipment.
What are the Singapore customs rules for household goods?
Under Singapore customs rules, imported used household articles are subject to GST unless GST relief is granted. Relief depends on your circumstances and the goods, while dutiable goods such as liquor and tobacco pay duty as well. Prohibited goods cannot be imported, and controlled goods need approval first.
The table below gives a quick overview. Always confirm details with Singapore Customs, as rules can change.
| Item type | What the rules say |
|---|---|
| Used household goods and personal effects | GST applies unless relief is granted |
| Alcohol (intoxicating liquors) | Dutiable; not eligible for GST relief |
| Tobacco products | Dutiable; not eligible for GST relief |
| Chewing gum | Prohibited, except HSA-approved oral dental and medicinal gum |
| Controlled drugs | Prohibited if listed under the Misuse of Drugs Regulation |
| Controlled goods | Need authorisation from the relevant authority before import |
How does GST relief work for household goods?
GST relief can remove GST on used household goods and personal effects when you change residence to Singapore. As of October 2026, Singapore Customs requires you to show you own the items, have used them for a minimum period and will not dispose of them after arrival.
According to the Singapore Customs page on GST relief, the conditions include:
- You are changing your residence to Singapore from outside the country
- You own the items and have used them for at least 3 months before importing
- You will not sell, give away or dispose of them for 3 months after arrival
- Your belongings arrive within 6 months of your first arrival in Singapore
Singapore Customs provides a “Do I qualify for GST relief?” self-assessment on its website. Check it before you ship, and check the current rules in case the conditions change.
New items need extra care. Goods that look unused may not be treated as used personal effects, so declare the value of any new items in your shipment. GST is calculated on the Cost, Insurance and Freight (CIF) value of the shipment.
An experienced relocation provider such as CM Relocation can help ensure documentation is prepared correctly and submitted to Singapore Customs in advance. Our guide to importing household goods into Singapore goes further.
Can you ship alcohol under Singapore customs rules?
You can ship alcohol, but duties and taxes will apply. Singapore Customs lists intoxicating liquors as dutiable goods and says they are not eligible for GST relief. Because of the extra cost, many people choose not to ship large quantities of wine, beer or spirits with their household goods.
Duties depend on the type and volume of the beverage. GST may also be charged on the total value of the alcohol, including the duty amount. This can apply to:
- Wine
- Beer
- Spirits and liquor
If you plan to include alcohol in your household goods shipment, our team can advise on the likely duties and the required declarations. See also our guide to shipping alcohol to Singapore.
What do Singapore customs rules say about tobacco?
Singapore customs rules treat tobacco products as dutiable and not eligible for GST relief. Some products are prohibited outright, including e-cigarettes, vaporisers and shisha. Tobacco is therefore not recommended as part of a relocation shipment, and anything you do bring must be declared.
Unlike some countries, Singapore does not generally offer a small personal allowance for household shipments, so cigarettes and cigars attract duty and GST. Tobacco packaging must also comply with Singapore’s health regulations, including standardised packaging requirements.
Because of these strict rules and high duties, many people review Singapore customs rules before deciding what to include. For most movers, leaving tobacco behind is the simplest choice.
Which items are prohibited or controlled in Singapore?
Prohibited goods cannot be imported into Singapore, and controlled goods need authorisation first. Singapore Customs says it is an offence to bring prohibited goods in. Attempting to import them can mean penalties or confiscation, so check any doubtful item before it goes into a box.
According to the Singapore Customs list of controlled and prohibited goods, prohibited items include:
- Chewing gum, except HSA-approved oral dental and medicinal gum
- Tobacco and nicotine products such as chewing tobacco, e-cigarettes, vaporisers and shisha
- Controlled drugs listed under the Misuse of Drugs Regulation
- Rhinoceros horn and endangered wildlife products
- Certain telecommunication equipment, such as scanning receivers and jamming devices, and obscene or seditious materials
Other goods are controlled, which means they need advance notification, a licence or approval from the relevant authority before import. Singapore Customs points to its HS/CA Product Code Checker to find out whether goods are controlled.
If you are unsure whether an item can be shipped, check in advance. CM Relocation assists clients in identifying restricted items and ensuring the correct permits are obtained where necessary.
How do you prepare a shipment under Singapore customs rules?
Prepare an accurate packing list, declare new or high-value goods, and identify anything that needs a permit before your shipment leaves. Customs requires accurate documentation and clear declarations of everything imported, so thorough preparation reduces the risk of delays during inspection and clearance.
Helpful preparation steps include:
- Prepare a detailed packing list of all items in the shipment.
- Declare any new or high-value goods.
- Identify items that may need permits or additional documents.
- Leave out prohibited or restricted goods wherever possible.
- Check the Singapore Customs website for the current rules before you ship.
Our team assists with documentation, customs declarations and shipment coordination so your household goods arrive safely and in line with local requirements. For the weeks after arrival, see our guide to your first 30 days in Singapore.
Frequently asked questions
Do Singapore customs rules charge GST on used household goods?
GST applies to imported used household articles unless GST relief is granted. Relief depends on your circumstances, such as changing residence to Singapore, owning and having used the items, and importing within the stated period. Check the Singapore Customs self-assessment tool before you ship.
Is chewing gum really banned in Singapore?
Yes. Singapore Customs lists chewing gum as a prohibited import, with an exception for HSA-approved oral dental and medicinal gum. Leave ordinary chewing gum out of your shipment and your luggage, and check the current rules if you need medicinal gum.
Can I bring wine and spirits when moving to Singapore?
You can, but duty and GST will apply, because intoxicating liquors are dutiable and not eligible for GST relief. Many people leave large quantities behind for that reason. If you want to bring alcohol, ask your mover about likely duties and declarations first.
Are e-cigarettes allowed in a household shipment?
No. Singapore Customs lists e-cigarettes and vaporisers among prohibited tobacco and nicotine products. Other tobacco products are dutiable and not eligible for GST relief. Leave these items out of your shipment, and check current Singapore customs rules if you are unsure about any product.
What happens if I try to import a prohibited item?
Singapore Customs says it is an offence to bring prohibited goods into Singapore. In practice that can mean penalties, delays or confiscation of the goods. Check any doubtful item before packing, and ask your mover to flag restricted goods during the inventory.
Do new items attract GST under Singapore customs rules?
Relief is designed for used household articles and personal effects. Newly purchased or apparently unused goods may be taxed, so declare their value on the packing list. GST is calculated on the CIF value of the shipment. Confirm treatment with Singapore Customs.
How can a mover help with Singapore customs rules?
A mover can prepare the packing list and documentation, help identify restricted items, advise on duties for goods such as alcohol and coordinate the declarations. CM Relocation assists clients with documentation, customs declarations and shipment coordination for moves to Singapore.
Where can I check the latest rules?
Use the official Singapore Customs website, which publishes the GST relief conditions, the dutiable goods list and the controlled and prohibited goods list. Rules and conditions can change over time, so check the current rules again shortly before your shipment leaves port.
Let CM Relocation support your move to Singapore
Navigating customs in a new country is complex when you are managing an international move. CM Relocation helps clients work through Singapore customs rules so the move is smooth and compliant. Contact our team to discuss your move.