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.

Duty and Tax Free Privileges When Returning to the Philippines

Duty and Tax Free Privileges in accordance with the provisions of Section 105 of the Tariff and Customs Code of the Philippines (TCCP), as amended by Executive Order No. 206

Who are entitled to Duty and Tax Free Privileges?

• Returning Residents
• Overseas Filipino Worker is a Filipino national who works in a foreign country under an employment contract. Only OFWs who have an uninterrupted stay abroad for more than six (6) months are entitled to duty and tax free privileges.
• Former Filipinos

What is the extent of duty and tax free privilege of returning Filipinos/Balikbayans?

The extent varies as follows:

• Returning Resident. Personal effects and household goods used by him abroad for at least six (6) months and the dutiable value of which is not more than Ten Thousand Pesos (Php10,000.00) are exempt from duties and taxes. Any amount in excess of Php10,000.00 is subject to 50% duty to the first Php10,000.00 exemption across the board as provided for under Section 105 (F) of the TCCP.
• Overseas Filipino Worker (OFW). In addition to the privileges granted to Returning Residents as described above, an OFW may be allowed to bring in, duty and tax free Ten Thousand (Php10,000.00) of USED home appliances, provided:
  • The quantity is limited to one of each kind
  • The privilege has not been enjoyed previously during the calendar year which fact must be declared under oath by the owner
  • The owner’s passport is presented at the port/airport of entry
  • Tany amount in excess of Php10,000.00 will be subject to duty and tax

You may also visit the website of the Philippine Bureau of Customs on the matter.

Singapore Bound: Tax Exemptions and Reduced Travel Tax Info

The travel tax is a levy imposed by the Philippine government on the following individuals:

• Philippine Citizens
• Permanent resident aliens
• on-resident aliens who have stayed in the Philippines for more than one(1) year

who are leaving the country irrespective of the place where the air ticket is issued and the form or place of payment, as provided for by Presidential Decree (PD) 1183 

 

Travel Tax Exemptions

1. Singapore Permanent Resident Card Holder For Migrant Filipinos

• NOTE:  Certification from Embassy NOT required
• Requirements by PTA:

  Original & photocopy of the Singapore Blue IC and/or the Re-entry permit stamped on the passport which is valid for multiple journeys within three years from date the travel document is valid.  Holder is authorized to re-enter Singapore for permanent resident so long as the permit is valid;

  Original & photocopy of the passport (first page & latest arrival/departure stamps in RP.

2. Overseas Filipino Workers Who Are Direct Hires And Did Not Pass Through POEA In Manila But Later Become OWWA Member In Singapore

• NOTE:  For Employment Pass card holders
• Travel tax exemption could be availed of provided one of the following requirements by PTA is submitted:

  - Possession of an Overseas Employment Certificate (OEC) and/or E-card
  - Possession of valid employment contract duly authenticated by the Embassy
  - Possession of Certificate of Employment issued by the Embassy 

• A certificate of employment from the local company should be presented together with the copies of the valid employment pass card and first page of passport.

3. Dependents Of OFWS

• NOTE:  Certification from Embassy NOT required
• Travel tax exemption could be availed of under BALIKBAYAN LAW provided the following PTA requirements were met:

  - At least 1 YEAR away from the Philippines as evidenced by the latest departure from and latest arrival in the Philippines.
  - Copy of plane ticket used in traveling to the Philippines.

Reduced Travel Tax For:

• Legitimate spouse
• Legitimate children below 21 years of age

  Reduced travel tax could be availed of provided the following PTA requirements were met:
  - Original & photocopy of marriage contract
  - Original & photocopies of birth certificates
  - Copy of the worker’s valid Overseas Employment Certificate (OEC)/Exit Pass and/or E-card

 

TRAVEL TAX RATES:

	First class (ticket)	Economy class (ticket)
Full rate	P 2,700	P 1,620
Standard Reduced	P 1,350	P    810
Reduced rate for dependents of OFWs	P    400	P   300

*Processing fee for every certificate issued by the PTA is P200.00

 

Sources: Philippine Embassy Singapore And Philippine Tourism