Schedule 3 - Section II
# Unless otherwise indicated
SG rates are Free.
SG rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.
Unless otherwise indicated general rate applies for
Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.
DCS denotes the rate for countries and places listed in Part 4 of
Schedule 1 to this Act.
DCT denotes the rate for
If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.
From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.