Tobacco productsĪ) All tobacco products except cigarettesĭuties payable = Total weight (in kilogrammes) x Excise duty rateĬompany A imports 100 kilogrammes (kgm) of tobacco stems. If 1 kilogramme of alcoholic composite concentrates contains 0.2 kilogramme of powdered alcohol, The duties payable = 75 x (S$16 + 60) x 5% = S$285ī) For alcoholic products with duty rates based on dutiable content (weight/volume)ĭuties payable = Total dutiable quantity in kilogrammes x Customs duty rate Assuming the customs and excise duties for stout is S$16 and S$60 per litre of alcohol respectively:Īs both customs and excise duties are levied on the import of stout, Intoxicating liquorsĪ) For alcoholic products with duty rates based on per litre of alcoholĭuties payable = Total quantity in litres x Customs and/or excise duty rate x Percentage of alcoholic strengthĬompany A imports 75 litres of stout with alcoholic strength of 5%. All other products are non-dutiable.Įxamples on the calculation of duties payable: 1. Please refer to the list of dutiable goods for their respective duty rates.