By the WahLiao desk · Last verified 28 September 2026
Travellers aged 18 or over may bring 2 litres of alcohol into Singapore duty-free, in one of five combinations, if they have spent at least 48 hours outside Singapore and are not arriving from Malaysia. There is no duty-free allowance for cigarettes or any tobacco: every pack must be declared and taxed. Other new goods, gifts and souvenirs worth up to S$500 are free of GST after 48 hours away, or S$100 after a shorter trip.
Singapore taxes alcohol and tobacco heavily, and checks at the border are real. The rules are simple once you see them in one place, and the app lets you pay any tax before you land and walk through the green channel.
Duty-free allowance: quick facts
| Alcohol | 2 litres in total, in one of five combinations (below) |
| Alcohol conditions | Aged 18 or over; 48 hours or more outside Singapore; not arriving from Malaysia; for your own use |
| Cigarettes and tobacco | No allowance at all; declare and pay duty and GST on every pack |
| Other goods (GST relief) | Up to S$500 after 48 hours or more away; up to S$100 after less than 48 hours |
| Vapes | Banned; do not bring them |
| Chewing gum | Prohibited, except approved dental and medicinal gum |
| Paying tax | Declare and pay in advance on the Customs@SG app or web portal, then use the green channel |
The WahLiao Verdict
| Worth knowing | Two litres of alcohol, no cigarettes, S$500 of shopping. |
| The trap | Cigarettes. There is no allowance, and undeclared packs are seized and fined. |
| The Malaysia rule | Arriving from Malaysia means no alcohol allowance at all. |
| The easy way | Pay any tax on the Customs@SG app before landing. |
| If in doubt | Take the red channel and ask. |
Alcohol: the five options
Choose one of these combinations. They apply to alcohol bought abroad and at Singapore’s own duty-free shops, and include sake and cooking wines as wine, and soju and umeshu as spirits.
| Option | Spirits | Wine | Beer |
|---|---|---|---|
| A | 1 litre | 1 litre | None |
| B | 1 litre | None | 1 litre |
| C | None | 1 litre | 1 litre |
| D | None | 2 litres | None |
| E | None | None | 2 litres |
To qualify, you must be 18 or over, have spent at least 48 hours outside Singapore immediately before arriving, not be arriving from Malaysia, and be bringing the alcohol for your own use. If you cleared Malaysian immigration before arriving, you count as arriving from Malaysia. The allowance is personal: it is an offence to sell or give the alcohol away. More than 10 litres needs a Customs permit.
Cigarettes and tobacco
There is no duty-free allowance for cigarettes or any tobacco product. Declare every pack and pay the duty and GST, or leave them behind. Undeclared cigarettes are seized, and fines are heavy. E-cigarettes and vapes are banned outright; Singapore Laws and Fines explains the S$700 penalty.
Other goods: GST relief
New items, souvenirs, gifts and food for your own use are free of GST up to a set value: S$500 if you have spent 48 hours or more outside Singapore, or S$100 if less. Alcohol and tobacco are not covered by this relief. Keep receipts for anything valuable, as officers may ask for them.
How to declare and pay
If you have nothing above your allowances, walk through the green channel. If you do, declare and pay the duty and GST in advance on the Customs@SG app or web portal; the app gives you an e-receipt, and you can then use the green channel and show it if stopped. If you are not sure, take the red channel and ask an officer.
Duty-free allowance: FAQ
How much alcohol can I bring into Singapore?
Two litres duty-free in one of five combinations, such as 1 litre of spirits and 1 litre of wine, if you are 18 or over, have been away 48 hours and are not arriving from Malaysia.
Can I bring cigarettes into Singapore duty-free?
No. There is no allowance for cigarettes or tobacco. Declare every pack and pay duty and GST.
What is the GST-free limit for goods brought into Singapore?
S$500 after 48 hours or more outside Singapore, or S$100 after a shorter trip, for new goods for personal use. Alcohol and tobacco are excluded.
Does the alcohol allowance apply if I arrive from Johor Bahru?
No. Travellers arriving from Malaysia receive no duty-free concession on alcohol.
Read next
This page belongs to Visiting Singapore, our guide for first-time visitors. Before you fly, read SG Arrival Card and Singapore Entry Requirements. Shopping on the way out? See GST Refund for Tourists.
Sources checked 28 September 2026: Singapore Customs, Duty-Free Concession and GST Import Relief; Singapore Customs, traveller relief; CAAS Aeronautical Information Publication, GST import relief and the Customs@SG app. Allowances change; Singapore Customs is the final word. Last updated 28 September 2026.
