042026 NOTIFICATION OF TARIFF CHANGES

Singapore Customs

55 Newton Road #07-01

Revenue House

Singapore 307987

Tel: (65) 6355 2000

E-mail: customs_documentation@customs.gov.sg

www.customs.gov.sg

Circular No: 04/2026 12 Feb 2026

Traders and Declaring Agents

Dear Sir/Madam

NOTIFICATION OF TARIFF CHANGES

Please be informed that the following duty revision will take effect from 12 February 2026, at

5.00 p.m.:

HS Code Description Excise Duty

OLD NEW

Cigarettes and Other Manufactured Tobacco:

2402.20.20 Clove cigarettes 49.1 cents for 58.9 cents for

2402.20.90 Other cigarettes containing every gram or every gram or

tobacco part thereof of part thereof of

2402.90.20 Cigarettes of tobacco substitutes each stick of each stick of

cigarette cigarette

2402.10.00 Cigars cheroots & cigarillos $491/kgm $589/kgm

containing tobacco

2402.90.10 Cigars cheroots & cigarillos of

tobacco substitutes

2403.11.10 Water pipe tobacco packed for

retail sale

2403.11.90 Water pipe tobacco not packed for

retail sale

2403.19.19 Other smoking tobacco packed for

retail sale

2403.19.99 Other smoking tobacco not packed

for retail sale

2403.91.10 Homogenised or reconstituted

tobacco packed for retail sale

2403.91.90 Homogenised or reconstituted

tobacco not packed for retail sale

2403.99.30 Manufactured tobacco substitutes

2403.99.40 Snuff whether or not dry

2403.99.90 Other manufactured tobacco not

for smoking

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2404.11.00 Products containing tobacco or

reconstituted tobacco, intended

for inhalation without combustion

2404.19.10 Products containing tobacco

substitutes, intended for

inhalation without combustion

Beedies, Ang Hoon and Smokeless Tobacco:

2402.20.10 Beedies $378/kgm $454/kgm

2403.19.11 Ang Hoon packed for retail sale

2403.19.91 Ang Hoon not packed for retail sale

2403.99.50 Chewing and sucking tobacco

excluding snuff

Unmanufactured and Cut Tobacco and Other Tobacco Refuse:

2401.10.10 Tobacco, unmanufactured, not $446/kgm $535/kgm

stemmed/ stripped, Virginia type,

flue-cured

2401.10.20 Tobacco, unmanufactured, not

stemmed/ stripped, Virginia type,

other than flue-cured

2401.10.40 Tobacco, unmanufactured, not

stemmed/ stripped, Burley type

2401.10.50 Other tobacco, unmanufactured,

not stemmed/ stripped, flue-cured

2401.10.90 Other tobacco, unmanufactured,

not stemmed/ stripped, other than

flue-cured

2401.20.10 Tobacco, unmanufactured,

partly or wholly stemmed/

stripped, Virginia type, flue-cured

2401.20.20 Tobacco, unmanufactured, partly

or wholly stemmed/ stripped,

Virginia type, other than flue-

cured

2401.20.30 Tobacco, unmanufactured, partly

or wholly stemmed/ stripped,

Oriental type

2401.20.40 Tobacco, unmanufactured, partly

or wholly stemmed/ stripped,

Burley type

2401.20.50 Other tobacco, unmanufactured,

partly or wholly stemmed/

stripped, flue-cured

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2401.20.90 Other tobacco, unmanufactured,

partly or wholly stemmed/

stripped, other than flue-cured

2401.30.10 Tobacco stems

2401.30.90 Other tobacco refuse

2403.19.20 Other manufactured tobacco for

the manufacture of cigarettes

2 For more information, please refer to our website for the List of Dutiable Goods.

Yours faithfully

Raine Ng

Assistant Director-General (Trade)

for Director-General of Customs

Singapore Customs

(This is a computer-generated circular. No signature is required.)

We hope that this circular has been written in a way that is clear to you. If not, please let us have suggestions on how

to improve this circular at customs_documentation@customs.gov.sg.

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