Surgical Masks Import Duty & Landed Cost: Vietnam to Singapore

2026 Tariff & Cost Breakdown for Importing Surgical Masks

Singapore Customs requires a 10.5% customs duty rate on Surgical Masks from Vietnam, calculated on the CIF value in SGD. Additionally, a 20% VAT rate is applied to the sum of the CIF value and customs duty, resulting in a total landed cost.

HS Code Classification for Surgical Masks

Primary HS Code: 6307.90 — What It Covers

HS code 6307.90 classifies Surgical Masks and other made-up articles of textile materials. This classification is crucial for determining the correct duty rate and compliance with Singapore regulations.

Why Misclassification Carries Risk in Singapore

Misclassification of Surgical Masks can lead to duty reassessment and fines enforced by Singapore Customs. Accurate HS code classification is essential to avoid penalties and ensure smooth customs clearance.

Step-by-Step Guide: Importing Surgical Masks from Vietnam to Singapore

Step 1: Verify Your HS Code & Product Description

Use the Singapore tariff lookup tool to verify the HS code and product description for Surgical Masks. Binding tariff information may be available to ensure accuracy.

Step 2: Gather Required Import Documents

Commercial Invoice Requirements

The commercial invoice for Surgical Masks must include specific fields, such as the HS code, product description, quantity, and CIF value in SGD.

Certificate of Origin

A Certificate of Origin is required for Surgical Masks imported from Vietnam, and Singapore accepts the Vietnam - Singapore Free Trade Agreement origin certificate.

Packing List & Shipping Documents

The bill of lading or airway bill for Surgical Masks must comply with Singapore requirements, including accurate description and quantity of goods.

Step 3: Calculate Your Landed Cost

Calculate the landed cost of Surgical Masks using the formula: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in SGD.

Step 4: Submit to Singapore Customs Authority

Submit the import declaration for Surgical Masks through the Singapore Customs declaration system, and obtain a license from the Health Sciences Authority for certain medical devices, including Surgical Masks, under the Singapore Medical Device Regulations.

Step 5: Pay Duties & Clear Goods

Pay the duties and taxes for Surgical Masks using accepted payment methods, and clear the goods within the typical clearance timeline of a few days.

How to Legally Reduce Duty on Surgical Masks Imports into Singapore

Applicable Free Trade Agreements in 2026

The Vietnam - Singapore Free Trade Agreement, CPTPP, and RCEP provide duty reduction benefits for qualifying goods, including Surgical Masks.

Duty Deferral Options: Bonded Warehouses & FTZs

Singapore Free Trade Zones offer duty deferral options for Surgical Masks, allowing importers to delay duty payment until the goods are released into the domestic market.

Preferential Tariff Programs

No preferential tariff programs currently apply to Surgical Masks imported from Vietnam.

Singapore Customs Compliance Rules for Surgical Masks

Singapore Customs Requirements for Surgical Masks

Singapore Customs requires specific filing and documentation, including HSA approval and ISO 13485 certification, for Surgical Masks imports.

De Minimis Threshold

The de minimis threshold of 400 SGD applies to Surgical Masks imports, meaning that shipments below this value are exempt from certain customs requirements.

Frequently Asked Questions About Surgical Masks Import Duty from Vietnam to Singapore

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.