
The provided information from the Singapore Customs website confirms that alcohol is a dutiable good, meaning it is subject to . However, the context does not contain the specific tax rates or calculation methods.
Based on official regulations, the alcohol tax in Singapore, known as excise duty, is not a simple percentage of the price but is calculated based on the volume of pure alcohol in the beverage. The rates vary depending on the type of liquor.
For most intoxicating liquors, such as wine, spirits, and sake, the excise duty is S$88 per litre of pure alcohol. For beer and stout, the duty rate is S$60 per litre of pure alcohol. To determine the total duty payable, you multiply the beverage's total volume in litres by its alcohol by volume (ABV) percentage and then by the applicable duty rate.
In addition to this excise duty, a Goods and Services Tax (GST) is also levied. The GST is calculated on the sum of the item's value (including cost, insurance, and freight) plus the excise duty payable. Therefore, the total tax on alcohol in Singapore is a combination of both the excise duty and the GST.


