SDPC Cigarette Marking: Legal duty-paid cigarettes sold in Singapore

Since 1 January 2009, all duty-paid cigarettes sold in Singapore are legally required to be marked with the letters “SDPC”.

All cigarettes will be sold in packets bearing the graphic health warning labels as stipulated by the Health Sciences Authority (HSA).

The SDPC will be marked on every individual stick of cigarettes.

How Does a SDPC-marked Cigarette Look Like?

What Does the Regulation Mean?

All cigarettes without the SDPC-marking in Singapore will be deemed illegal. Therefore, anyone caught selling, buying, or having in possession cigarettes without the SDPC marking will be committing an offence under the Customs and GST Acts.

Why is there a Need for this Regulation?

The new marking regulation seeks to achieve the following objectives:

• To reinforce Singapore Customs’ intensified operations to keep contraband cigarettes off the streets,
• As a measure to visibly differentiate duty-paid cigarettes from contraband cigarettes to enhance detection by our enforcement officers, and
• As deterrence to curb the peddling and buying of contraband cigarettes in Singapore

What are the Penalties?

Anyone caught selling, buying, or having in possession of duty unpaid cigarettes without the SDPC marking will be committing an offence under the Customs and GST Acts.  For every packet of duty-unpaid cigarettes, buyers will be fined $500. Illegal peddlers will be arrested and charged in Court.Offenders will be fined or sent to jail or both.

Frequently-asked Questions

• What about smokers returning to Singapore from overseas?  How will their packet of cigarettes be treated at the checkpoint?
  
  There are no duty-free concessions or GST relief for cigarettes and other tobacco products in Singapore since 1991. Persons arriving in Singapore who bring in cigarettes or tobacco products, including SDPC-marked cigarettes and tobacco products, are required to declare them at the Red Channel for payment of duty and GST.
  
  Arriving travellers and returning Singaporeans who have brought in cigarettes from overseas for their own consumption and have paid duty are advised to reproduce their receipts issued by Singapore Customs as proof of payment of duty and GST when checked by Customs officers

   

• What are the penalties?
  
  All duty-paid cigarettes sold in Singapore without the SDPC marking will be deemed as duty-unpaid.  Anyone caught selling, buying, or having in possession of duty unpaid cigarettes without the SDPC marking will be committing an offence under the Customs and GST Acts.  Illegal peddlers will be arrested and charged in court.  For every packet of duty-unpaid cigarettes, buyers will be fined $500.

• Will there be counterfeit cigarettes with the SDPC markings?
  
  We assessed that this is unlikely.  Nevertheless, we will be monitoring the situation closely and will review our tactics accordingly should the situation change.

• Why is there a need for the SDPC marking regulation?
  
  The SPDC marking on every stick of duty-paid cigarettes sold in Singapore is a measure to visibly differentiate duty-paid cigarettes from contraband cigarettes. This will enhance detection by our enforcement officers, and act as deterrence to curb the peddling and buying of contraband cigarettes in Singapore.  The new requirement will reinforce Singapore Customs’ intensified operations to keep contraband cigarettes off the streets.

• When will the regulation on “SPDC” markings take effect?
  
  All individual sticks of cigarettes that are meant for sale or consumption in Singapore will have to bear the SDPC marking.

Singapore Customs Reminds Travellers to Declare Dutiable and GST-payable Goods at Red Channel

With the long weekend arising from the Chinese New  Year round the corner, Singaporeans and travellers alike are expected to travel overseas for their holidays. Singapore Customs would like to remind holidaymakers and other travellers arriving at Changi Airport and other checkpoints to make customs declarations at the Red Channel if they have any cigarettes or tobacco products, liquors exceeding their duty-free allowance and/or taxable items with values beyond their GST reliefs.

Declaration at Checkpoints
Upon arrival at the checkpoints, travellers carrying taxable products are required to make a complete and accurate declaration in person  to the checking officers at the Red Channel. Alternatively, they can also proceed to make payment for duty and GST at Singapore Customs’ self-service Tax Payment Kiosks at Changi Airport or at its Tax Payment offices. They should retain the invoices or receipts to facilitate computation of the required taxes.

Cigarettes and Tobacco Products
All cigarettes, including those with ‘SDPC’ markings, and tobacco products are subject to duty and GST.  There is no duty-free concession on these products.

   

Liquors Exceeding Duty-Free Allowance
A traveller bringing in or purchasing liquor on arrival in Singapore is entitled to duty-free allowance for spirits, wine and beer if he/she meets all of the following conditions:

1. 18 years old or above;
2. Has spent 48 hours or more outside Singapore immediately before your arrival;
3. Has not arrived from Malaysia; and
4. The liquors are for personal consumption and not prohibited under the Customs Act

The traveller can choose any of the three options indicated in the table below for the duty-free allowance (Table 1).

There is NO duty-free concession on liquors for persons arriving from Malaysia. Travellers of all nationality arriving from Malaysia will have to pay the relevant duties and GST on their liquors.

Taxable Goods beyond GST Reliefs 
In general, all goods, both dutiable and non-dutiable, brought into Singapore for local consumption are subject to Goods and Services Tax (GST) of 7%.  To minimise inconveniences to travellers bringing small amounts of goods into Singapore for personal consumption, travellers (except for pass and permit holders) are granted the following reliefs on the value of the goods (Table 2):

Advisory from Singapore Customs
Arriving travellers and returning Singaporeans should acquaint themselves with
Singapore’s customs regulations.  It is the responsibility of travellers to make an accurate and complete declaration of the dutiable and taxable items in their possession. Failure to make a declaration is an offence under the Customs and GST Acts.  Offenders can be prosecuted in court and fined up to $10,000 and imprisonment for up to three years.  

If travellers are unsure of the duty-free allowance or GST relief they are entitled to, they could consult Singapore Customs officers at the Tax Payment office.  Members of the public can seek assistance or obtain more information by calling Singapore Customs at 6355 2000, email to  customs feedback@customs.gov.sg

Planning to Bring an Item to Singapore? Check First If they are Classified in the Dutiable, Controlled & Prohibited Goods

Under Singapore laws, certain types of items are subject to the payment of duty before you can bring them into the country.

Dutiable Goods

Generally, there are 4 types of dutiable goods in Singapore as follows.  

• Intoxicating liquors, including spirits, wine, beer, ale and stout;
• Tobacco, including cigarettes and cigars;
• Motor spirit; and
• Motor cars and motorcycles/motor scooters

You can approach an ICA officer at the Red Channel for payment of duty and GST if you have dutiable goods which exceed the GST relief or duty-free concession. It is an offence to proceed to the Green Channel for clearance if you have items that are subject to payment of duty/GST. See the GST relief and duty-free concession.

To avoid committing customs offences, travelers and members of the public need to comply with Customs rules and regulations. Those found committing customs offences may be offered the following composition amounts.

Check the complete list of dutiable goods here.

Controlled Goods

Certain goods are controlled and allowed entry into Singapore only when you produce the IN permit or authorization from the relevant authorities.

1. Agri-food and Veterinary Authority of Singapore
   • Animals, birds and their by-products
   • Endangered species of wildlife and their by-products
   • Meat and meat products
   • Fish and seafood products
   • Fruits and vegetables
2. Singapore Police Force
   • Arms and explosives
   • Bullet-proof clothing
   • Toy guns, pistols and revolvers
   • Weapons, kris, spears and swords
3. Media Development Authority
   • Films, video and video games
   • Publications and audio records
4. Health Sciences Authority
   • Pharmaceuticals
   • Medicines - If you need to bring in medicines for your physical well-being while traveling, you must possess a physician's prescription certifying so.
   • Poisons
5. The Infocomm Development Authority of Singapore
   • Telecommunication and Radio Communication Equipment
   • Toy walkie-talkies

If you wish to know more about these items, please click here.

 

Prohibited Goods

The following items are NOT allowed to be imported into Singapore:

• Chewing gum (except oral dental and medicated gum)
• Chewing tobacco and imitation tobacco products
• Cigarette lighters of pistol or revolver shape
• Controlled drugs and psychotropic substances
• Endangered species of wildlife and their by-products
• Firecrackers
• Obscene articles, publications, video tapes/discs and software
• Reproduction of copyright publications, video tapes, video compact discs, laser discs, records or cassettes
• Seditious and treasonable materials

It is an offence if you attempt to bring any of the items listed above into Singapore.

Source: Singapore Customs