All goods imported into Singapore are regulated under the Customs Act, the Goods and Services Tax (GST) Act and the Regulation of Imports and Exports Act.
Imported goods are subject to GST and/or duty payment. A Customs permit is required to account for the import and tax payment of the goods.
Dutiable goods, which incur both GST and duty, are:
Intoxicating liquors
Tobacco products
Motor vehicles
Petroleum products
Ad valorem or specific duty rates may be applied for dutiable goods.
All other goods are non-dutiable and incur GST only. GST is levied at 7% of the CIF (cost, insurance and freight) value, which includes duties (if it is a dutiable good) and other charges, costs and expenses incidental to the sale and delivery of the goods into Singapore, whether or not shown on the invoice.
- See more at: http://www.customs.gov.sg/businesses/importing-goods/import-procedures#sthash.oPOSMak4.dpuf