Red and Green Channels

These two channels are operated at all entry checkpoints to expedite clearance of arriving travelers.

Arrival by car – the Red and Green Channel directional signs are located along the route after immigration clearance.

Arrival by air, sea, bus/coach and rail – the Red and Green Channel signs are located above the examination counters in the Arrival Hall at the respective checkpoints. These counters are manned by Immigration and Checkpoints Authority (ICA) officers.

Custom Goods to Declare

Should you be carrying:
Dutiable or taxable goods exceeding the duty-free concession or GST relief
Controlled or restricted items
Prohibited items

Proceed to the RED Channel.

At the RED Channel,
Verbally declare to ICA officers of the above-stated items you are carrying and
Produce the items to be declared along with the import permit or authorization from relevant authorities, if any

Customs Nothing to Declare

Should you not be carrying any of the three types of items stated above, proceed to the GREEN Channel.
Officers may still conduct selective checks at the Green Channel, so if in doubt, always enquire at the RED Channel.

Dutiable Goods

Dutiable goods consist of the following:
Intoxicating liquors, including spirits, wine, beer, ale, stout and porter
Tobacco products including cigarettes and cigars
Motor spirit

WARNING: Proceeding through the Green Channel with goods exceeding your duty-free concession and GST relief is an offense. Duty-free concession is not allowed on cigarettes and other tobacco products. Failure to declare is an offense, and offenders face a fine of up to $10,000 or jail.

Goods and Services Tax (GST) Relief

Goods and Services Tax (GST) will be imposed on all goods imported into Singapore. Bona fide travelers who are not holders of a work permit, employment pass, student pass, dependent pass or long-term pass, will be given GST relief on new articles, souvenirs, gifts and food preparations (excluding intoxicating liquors and tobacco) up to the following value shown below:

Less than 24 hours away from Singapore:
Below 18 years of age – No Relief
18 years and above - $50

24 to less than 48 hours:
Below 18 years of age - $50
18 years and above - $150

48 hours and above:
Below 18 years of age - $100
18 years and above - $300

Duty-Free Liquor Concession

Duty-free liquor concession will be granted in the following instances:
Where bona fide travelers are 18 years and above
When they have arrived from countries other than Malaysia
And have spent 48 hours or more outside Singapore immediately before arrival

The following duty-free concession will be granted:
1 litre spirits (brandy, whisky, gin, rum, vodka, etc)
1 litre wine and
1 litre beer or stout or ale or porter

Duty-free concessions on 0.25 litre of spirits, and either 1 litre of wine or 1 litre of beer, will be granted for bona fide crew members.

Important Notes

Dutiable goods and goods that exceed your duty-free concessions or GST relief can only be brought in upon payment of duty and GST at the Customs Office.

Duty-free concessions and GST relief are granted on items that are meant for personal consumption only. Selling these items or giving them away is an offense.

Duties and GST must be paid for goods that are brought in for trade, commercial or business purposes, including those carried on behalf of others.

Travellers arriving from Malaysia will not be entitled duty-free liquor concession and GST relief concession on motor spirits in containers. The import of intoxicating liquors exceeding 10 litres, tobacco products exceeding 400gm and motor spirits exceeding 10 litres must be covered by relevant Customs permit.

Custom duties and GST can be paid via credit card, NETS, Cashcard or Autopass card to promote speed and convenience.

Bonding Facility

Transit passengers arriving in Changi Airport’s terminals may keep their excess liquor and tobacco products in the Custom Bond pending departure through either Terminal 1, 2 or 3. Transit passengers arriving at the Budget Terminal may keep these excess items in the Customs Bond pending departure should they also be departing from the Budget Terminal.

There will be charges for warehouse rent. Dutiable goods will only be accepted for bonding. Bonding facility for liquors is only applicable to arriving passengers whose liquors are sealed in tamper-evident bags.

Commercial goods and high-value items will not be accepted, and the bonding facility is not applicable to crew members.

Prohibited Goods

The following items are NOT to be brought into Singapore:
Chewing gum
Chewing tobacco and imitation tobacco products
Cigarette lighters resembling a pistol or revolver
Controlled drugs and psychotropic substances
Endangered wildlife and their by-products
Firecrackers
Obscene articles, publications, video tapes/discs and software
Reproduction of copyright publications, video tapes, video discs, laser discs, records or cassettes
Seditious and treasonable materials

Tourist Refund Scheme

Being a visitor to Singapore, GST refunds can be claimed under the Tourist Refund Scheme on the goods purchased from participating retailers. The following conditions have to be met however.

You are at least 16 years of age during the time of purchase;
You are not a Singaporean or a permanent resident;
You have not spent more than 365 days in Singapore in the past 24 months before the date of purchase;
You have not been employed in Singapore at anytime during the past 6 months before the date of purchase;
You are not a crew member of the aircraft on which you are departing from Singapore;
The goods are to be brought out of Singapore via Changi International Airport or Seletar Airport within two months from the date of purchase; and
You must spend a minimum of $100 at a participating retail outlet in a single day. Up to 3 receipts may be accumulated on same day purchases from the same retailer to meet this $100 threshold.

Should you be a visitor holding a student pass, you may claim refund of GST under the Tourist Refund Scheme, in addition to all the above conditions and other conditions stated herein, only if:

The goods have been purchased in the last 4 months before the expiry date of your student pass; and
You intend to depart and remain outside Singapore for a minimum of 12 months.

How to claim GST Refund

To claim the GST refund, you need to obtain Customs’ endorsement on the refund form. The following items have to be presented in person at the Customs GST Refund counter:

Duly completed refund form issued by participating retailer at time of purchase;
The goods purchased;
Original receipts and/or invoice issued by the retailer; and
Passport and boarding pass/air ticket.

The Customs GST Refund counter can be found at the following locations:
Changi Airport Terminals 1, 2 and 3
Budget Terminal Departure Hall for check-in items
Transit Lounge for hand-carried items
Seletar Airport ICA duty office

Important Notes

Should you fail to meet any of the criteria or conditions stated herein, Singapore Customs will not endorse the refund form.
Singapore Customs is not responsible for issuing the refund form, nor is it responsible for processing the refund of the money. These are done by the participating retailers or their agencies.

Refunds are not allowed on:
Goods that are wholly or partly consumed in Singapore;
Goods that are exported for business or commercial purposes;
Goods that will be exported by freight; Accommodations in hotels, hostels, boarding houses or similar establishments; and
Goods that are not presented for inspection.

The following acts constitute serious offences which attract penalties and possible imprisonment:

Making a false declaration in the refund form to Singapore Customs; and
Removing the goods from the Departure Hall or passing the goods to someone else after the refund form has been endorsed by Singapore Customs.

For more enquiries on the Tourist Refund Scheme, please contact the retailer directly or their agencies:

Global Refund Singapore Pte Ltd
(http:www.globalrefund.com)

Or Premier Tax Free Singapore Pte Ltd
(http://www.premiertaxfree.com)

Traveller’s Tips

Do not carry goods on behalf of others
You will be liable for goods that are, or contain, prohibited, controlled, restricted or taxable items.

The Red and Green Channel System
The Red and Green Channel System are self-elective. By exiting via the Green Channel, you are deemed to have declared you do not have anything to declare to authorities.

A True and Complete Declaration
Making an untrue declaration is against the law. Offenders may be fined up to $10,000. Please enquire at the Red Channel if in doubt.

Baggage Examination
You are required to produce, open and unpack your baggage for examination and to repack it thereafter. Should you be directed to the X-ray machine for baggage scanning, please make your declaration to the officer there before your baggage is scanned.

Three Quarter Tank Rule
Registered cars in Singapore must have at least three quarters tank of petrol when departing Singapore. Hybrid motor vehicles, as well as Compressed Natural Gas vehicles with petrol tanks are subjected to the ¾ tank ruling. Failure to do so constitutes an office and upon settlement of that offense, you will be required to turn back to top up your fuel should you wish to continue on the journey.