Excise duties will be raised by 15% across all tobacco products. These tax changes will take effect on and after 14 February 2023:
| Harmonised System (”HS”) Code | Product Description | Current Excise Rate | New Excise Rate | | --- | --- | --- | --- | | Cigars, Cheroots, Cigarillos and Cigarettes, and Other Manufactured Tobacco: | | | | | 2402.20.20 | Clove cigarettes | 42.7 cents for every gram or part thereof of each stick of cigarette | 49.1 cents for every gram or part thereof of each stick of cigarette | | 2402.20.90 | Other cigarettes containing tobacco | 42.7 cents for every gram or part thereof of each stick of cigarette | 49.1 cents for every gram or part thereof of each stick of cigarette | | 2402.90.20 | Cigarettes of tobacco substitutes | 42.7 cents for every gram or part thereof of each stick of cigarette | 49.1 cents for every gram or part thereof of each stick of cigarette | | 2402.10.00 | Cigars, cheroots, and cigarillos, containing tobacco | S$427/kgm | S$491/kgm | | 2402.90.10 | Cigars, cheroots, and cigarillos of tobacco substitutes | S$427/kgm | S$491/kgm | | 2403.11.10 | Water pipe tobacco packed for retail sale | S$427/kgm | S$491/kgm | | 2403.11.90 | Water pipe tobacco not packed for retail sale | S$427/kgm | S$491/kgm | | 2403.19.19 | Other smoking tobacco packed for retail sale | S$427/kgm | S$491/kgm | | 2403.19.99 | Other smoking tobacco not packed for retail sale | S$427/kgm | S$491/kgm | | 2403.91.10 | Homogenised or reconstituted tobacco packed for retail sale | S$427/kgm | S$491/kgm | | 2403.91.90 | Homogenised or reconstituted tobacco not packed for retail sale | S$427/kgm | S$491/kgm | | 2403.99.30 | Manufactured tobacco substitutes | S$427/kgm | S$491/kgm | | 2403.99.40 | Snuff, whether or not dry | S$427/kgm | S$491/kgm | | 2403.99.90 | Other manufactured tobacco not for smoking | S$427/kgm | S$491/kgm | | 2404.11.00 | Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion | S$427/kgm | S$491/kgm | | 2404.19.10 | Products containing tobacco substitutes, intended for inhalation without combustion | S$427/kgm | S$491/kgm | | Beedies, Ang Hoon, and Other Smokeless Tobacco: | | | | | 2402.20.10 | Beedies cigarettes | S$329/kgm | S$378/kgm | | 2403.19.11 | Ang hoon packed for retail sale | S$329/kgm | S$378/kgm | | 2403.19.91 | Ang hoon not packed for retail sale | S$329/kgm | S$378/kgm | | 2403.99.50 | Chewing and sucking tobacco excluding snuff | S$329/kgm | S$378/kgm | | Unmanufactured and Cut Tobacco, and Other Tobacco Refuse: | | | | | 2401.10.10 | Unmanufactured tobacco, not stemmed/stripped, Virginia type, flue-cured | S$388/kgm | S$446/kgm | | 2401.10.20 | Unmanufactured tobacco, not stemmed/stripped, Virginia type, other than flue-cured | S$388/kgm | S$446/kgm | | 2401.10.40 | Unmanufactured tobacco, not stemmed/stripped, Burley type | S$388/kgm | S$446/kgm | | 2401.10.50 | Other unmanufactured tobacco, not stemmed/stripped, flue-cured | S$388/kgm | S$446/kgm | | 2401.10.90 | Other unmanufactured tobacco, not stemmed/stripped, other than flue-cured | S$388/kgm | S$446/kgm | | 2401.20.10 | Unmanufactured tobacco, partly or wholly stemmed/ stripped, Virginia type, flue-cured | S$388/kgm | S$446/kgm | | 2401.20.20 | Unmanufactured tobacco, partly or wholly stemmed/stripped, Virginia type, other than flue-cured | S$388/kgm | S$446/kgm | | 2401.20.30 | Unmanufactured tobacco partly or wholly stemmed/stripped, Oriental type | S$388/kgm | S$446/kgm | | 2401.20.40 | Unmanufactured tobacco, partly or wholly stemmed/stripped, Burley type | S$388/kgm | S$446/kgm | | 2401.20.50 | Other unmanufactured tobacco, partly or wholly stemmed/stripped, flue-cured | S$388/kgm | S$446/kgm | | 2401.20.90 | Other unmanufactured tobacco, partly or wholly stemmed/stripped, other than flue-cured | S$388/kgm | S$446/kgm | | 2401.30.10 | Tobacco stems | S$388/kgm | S$446/kgm | | 2401.30.90 | Other tobacco refuse | S$388/kgm | S$446/kgm | | 2403.19.20 | Other manufactured tobacco for the manufacture of cigarettes | S$388/kgm | S$446/kgm |
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