APPENDIX TABLESSingapore WT/TPR/S/67
Page 133
Table AI.1
Foreign direct investment in Singapore, 1993-97a
(S$ billion and percentage)
1993 1994 1995 1996 1997
Total (S$ billion) 62.8 74.6 84.3 94.0 112.1
(Percentage change) 10.8 18.9 13.0 11.6 19.3
Per cent of total
Asia 35.0 34.6 33.7 33.0 30.1
ASEAN 6.1 6.6 6.7 6.3 6.0
China 0.4 0.3 0.4 0.5 0.5
Chinese Taipei 0.8 1.0 1.1 1.1 1.6
Hong Kong, China 6.0 4.9 4.6 4.4 3.4
Japan 21.5 21.2 20.1 20.4 18.1
Korea, Republic of -0.2 0.1 0.3 0.0 0.0
Other 0.5 0.5 0.4 0.4 0.5
Europe 28.4 30.0 29.4 31.6 30.2
EU 22.0 21.2 20.6 21.9 20.3
Australia 5.0 4.4 3.7 3.4 2.9
Canada 3.1 3.8 3.4 3.2 3.3
United States 17.9 16.2 16.9 16.8 18.4
New Zealand 0.3 0.1 0.1 0.1 0.1
a Year-end stock.
b Preliminary estimate.
Source: Singapore Department of Statistics.
Table AI.2
Foreign direct investment in Singapore by industry, 1993-97a
(S$ million and per cent)
1993 1994 1995 1996 1997
Total (S$ million) 62,766.9 74,605.2 84,267.0 94,005.3 112,130.6
Per cent of total
Manufacturing 35.7 36.4 36.3 35.3 34.7
Construction 0.8 0.8 1.1 1.1 1.0
Commerce 14.5 15.4 13.9 13.7 13.0
Transport, storage and
communications3.1 3.4 3.2 3.3 3.3
Financial and insurance services 38.7 37.9 39.2 40.0 40.6
Real estate 4.1 3.2 3.5 4.1 3.7
Business services 2.8 2.9 2.7 2.4 3.3
Others 0.2 0.1 0.1 0.2 0.1
a Year-end.
b Preliminary estimate.
Source: Singapore Department of Statistics.WT/TPR/S/67 Trade Policy Review
Page 134
Table AI.3
Foreign direct investment by Singapore, 1993-97a
(S$ million and percentage)
1993 1994 1995 1996 1997
Total (S$ million) 22,181 29,765 39,145 42,224 53,514
Per cent of total
Asia 52.5 58.3 59.4 57.0 52.3
ASEAN 27.5 32.5 33.2 29.5 24.8
China 2.9 5.1 7.9 12.0 12.7
Chinese Taipei 1.8 1.7 1.5 1.2 1.1
Hong Kong, China 17.3 16.6 13.8 11.1 10.5
Japan 0.4 0.6 1.0 0.8 0.9
Other 2.5 1.8 2.1 2.3 2.3
Europe 7.1 7.4 9.9 12.8 13.9
Netherlands 2.2 1.5 1.1 1.1 0.8
United Kingdom 1.5 3.1 6.3 9.4 10.8
Others 3.3 2.7 2.5 2.4 2.3
Australia 2.6 3.4 3.2 2.9 2.3
United States 8.0 5.6 5.3 5.4 4.9
Others 29.8 25.3 22.1 21.9 26.7
a Year-end.
b Preliminary estimate.
c Data prior to 1994 exclude investment undertaken by financial institutions such as banks, finance companies, and insurance 
companies.
Source: Singapore Department of Statistics.
Table AI.4
Foreign direct investment abroad by Singapore, 1993-97a
(S$ million and percentage)
1993 1994 1995 1996 1997
Total (S$ million) 22,181 29,765 39,145 42,224 53,514
Per cent of total
Manufacturing 20.5 23.7 26.1 21.4 18.6
Construction 0.8 0.8 1.1 0.7 0.5
Commerce 10.3 9.4 9.6 8.5 7.1
Transport and storage 2.5 3.0 3.1 2.8 3.6
Financial 55.1 52.0 50.1 57.3 60.4
Real estate 6.4 6.7 6.8 7.1 6.5
Business services 3.5 3.4 2.3 1.3 2.7
Other 0.9 1.1 0.9 0.9 0.7
a Year end.
b Preliminary estimate.
c Data prior to 1994 exclude investment undertaken by financial institutions such as banks, finance companies, and insurance
companies.
Source: Singapore Department of Statistics.Singapore WT/TPR/S/67
Page 135
Table AIII.1
Concessional duties and end-use concessions
HS Code Description Authorized users
2203
2203.00 100
2203.00 200Beer made from malt
Stout and porter
Other beer, including aleThe President.
Embassy, High Commission, Consulate or accredited Trade Mission in
Singapore and persons who have been accorded diplomatic and consular
privileges and immunities by the Singapore Government
Organization declared under section 2(1) of the International Organizations(Immunities and Privileges) Act (Chapter 145) by an Order of the President to
be an organization of which the Singapore Government and the government or
governments of one or more sovereign powers are members.
Members of the Commonwealth Armed Forces serving on full pay in Singapore.
Officers and men serving in ships of the Commonwealth Navies in full
commission.
Members of Australian, New Zealand or United Kingdom (ANZUK) Forces andthe civilian components and their dependents (for imports by parcel post only).
Navy, Army and Air Force Institute (NAAFI) and any other approved
organization providing similar services for ANZUK forces.
Members of the Gurkha Contingent of the Singapore Police Force and the
Prisons Gurkha Unit.
Up to one litre for bona fide traveller other than a traveller below 18 years ofage or arriving from Malaysia.
Up to one litre for bona fide crew members.
Lessee of any Malayan Railway Restaurant Car.
National Council of Social Service (unclaimed goods donated by the Port of
Singapore Authority only).
22082208.90 310
2208.90 390Samsoo (Medicated)
Samsoo (Other)The President.
Embassy, High Commission, Consulate or accredited Trade Mission in
Singapore and persons who have been accorded diplomatic and consular
privileges and immunities by the Singapore Government.
Organization declared under section 2(1) of the International Organizations(Immunities and Privileges) Act (Chapter 145) by an Order of the President tobe an organization of which the Singapore Government and the government or
governments of one or more sovereign Powers are members.
Officers and men serving in ships of the Commonwealth Navies in fullcommission.
Members of Australian, New Zealand or United Kingdom (ANZUK) Forces andthe civilian components and their dependants (for imports by parcel post).
Up to one litre for bona fide traveller other than a traveller below 18 years of
age or arriving from Malaysia.
Up to one quarter of a litre for bona fide crew members.
Lessee of any Malayan Railway Restaurant Car.
National Council of Social Service (unclaimed goods donated by the Port ofSingapore Authority only).
Source:   Government of Singapore.WT/TPR/S/67 Trade Policy Review
Page 136
Table AIII.2
Excise tax rates, 1999
HS Code Product description Rate
2106.90510 Non-odoriferous alcoholic preparations in liquid form $70.00 per litre of alcohol
2106.90590 Non-odoriferous alcoholic preparations in other forms e.g. (powder, paste, etc.) $65.00 per kg.
3302.90110 Odoriferous alcoholic preparations in liquid form $70.00 per litre of alcohol
3302.90190 Odoriferous alcoholic preparations in other forms e.g. (powder, paste, etc.) $65.00 per kg.
2203.00100 Stout and porter $3.10 per litre
2203.00200 Beer and ale $2.80 per litre
2204.10000 Sparkling wine, 2 ltr. or less $13.00 per litre
2204.21100 Still wine, 2 ltr. or less $9.50 per litre
2204.21200 Grape must, 2 ltr. or less $70.00 per litre of alcohol
2204.29100 Still wine, more than 2 ltr. $9.50 per litre
2204.29200 Grape must, more than 2 ltr. $70.00 per litre of alcohol
2204.30000 Other grape must $70.00 per litre of alcohol
2205.10000 Vermouth and other flavoured grape wine, 2 ltr. or less $9.50 per litre
2205.90000 Vermouth and other flavoured grape wine, more than 2 ltr. $9.50 per litre
2206.00100 Cider and perry $3.30 per litre
2206.00200 Sake (rice wine) $36.00 per litre of alcohol
2206.00410 Shandy exceeding 0.5% vol. but not exceeding 1% vol. $1.00 per litre
2206.00420 Shandy exceeding 1% vol. but not exceeding 3% vol. $1.10 per litre
2206.00900 Mead and other fermented beverages $70.00 per litre of alcohol
2207.10000 Ethyl alcohol, undenatured, 80% vol. or higher $70.00 per litre of alcohol
2208.20110 Brandy, not exceeding 46% vol. $30.00 per litre
2208.20190 Brandy, exceeding 46% vol. $70.00 per litre of alcohol
2208.30100 Whisky, not exceeding 46% vol. $30.00 per litre
2208.30900 Whisky, exceeding 46% vol. $70.00 per litre of alcohol
2208.40100 Rum and tafia, not exceeding 46% vol. $30.00 per litre
2208.40900 Rum and tafia, exceeding 46% vol. $70.00 per litre of alcohol
2208.50100 Gin and Geneva, not exceeding 46% vol. $30.00 per litre
2208.50900 Gin and Geneva, exceeding 46% vol. $70.00 per litre of alcohol
2208.60100 Vodka, not exceeding 46% vol. $30.00 per litre
2208.60900 Vodka, exceeding 46% vol. $70.00 per litre of alcohol
2208.70100 Liqueurs and cordials, not exceeding 57% vol. $30.00 per litre
2208.70900 Liqueurs and cordials, exceeding 57% vol. $70.00 per litre of alcohol
2208.90210 Bitters and similar beverages, not exceeding 57% vol $30.00 per litre
2208.90290 Bitters and similar beverages, exceeding 57% vol $70.00 per litre of alcohol
2208.90310 Medicated samsoo $19.00 per litre of alcohol
2208.90390 Other samsoo $19.00 per litre of alcohol
2208.90400 Arrack and pineapple spirit $25.00 per litre of alcohol
2208.90900 Other spirituous beverages $70.00 per litre of alcohol
2401.10100 Tobacco leaf, unstripped, Virginia type $70.00 per kg.
2401.10900 Tobacco leaf, unstripped, other type $70.00 per kg.
2401.20100 Tobacco leaf, partly stripped, Virginia type $70.00 per kg.
2401.20900 Tobacco leaf, partly stripped, other type $70.00 per kg.
2401.30000 Tobacco refuse $70.00 per kg.
2402.10000 Cigars, cheroots and cigarillos with tobacco $130.00 per kg.
Table AIII.2 (cont'd)Singapore WT/TPR/S/67
Page 137
HS Code Product description Rate
2402.20000 Cigarettes with tobacco $130.00 per kg.
2402.90100 Cigarettes with tobacco substitutes $130.00 per kg.
2402.90900 Cigars, cheroots and cigarillos with tobacco substitutes $130.00 per kg.
2403.10100 Pipe tobacco/shag tobacco $130.00 per kg.
2403.10910 Cut tobacco for cigarettes $70.00 per kg.
2403.10990 Other cut tobacco $130.00 per kg.
2403.91000 "Homogenized" tobacco $130.00 per kg.
2403.99100 Beedies $26.00 per kg.
2403.99200 Snuff $130.00 per kg.
2403.99810 "Ang Hoon" $14.00 per kg.
2403.99820 Smokeless tobacco (chewing/sucking tobacco) $14.00 per kg.
2403.99890 Other manufactured tobacco $130.00 per kg.
2403.99900 Tobacco (not elsewhere specified) $130.00 per kg.
2710.00210 Premium petrol – leaded 46% + $0.78 per dal or
$7.10 per dal
2710.00220 Premium petrol – unleaded 40% or $5.00 per dal
2710.00230 Regular petrol – leaded 46% + $0.78 per dal or
$6.30 per dal
2710.00240 Regular petrol – unleaded 40% or $4.20 per dal
2710.00250 Other petrol – leaded 46% + $0.78 per dal or
$6.80 per dal
2710.00260 Other petrol – unleaded 40% or $4.70 per dal
8703.10100 Snow vehicles and golf cars for the transport of eight people or less, including
the driver31%
8703.21100 Passenger vehicles, petrol, not exceeding 1000 cc, for the transport of eight person
or less, including the driver31%
8703.22100 Passenger vehicles, petrol, exceeding 1000 cc but not exceeding1500 cc, for the
transport of eight persons or less, including the driver31%
8703.23100 Passenger vehicles, petrol, exceeding 1500 cc but not exceeding3000 cc, for the
transport of eight persons or less, including the driver31%
8703.24100 Passenger vehicles, petrol, exceeding 3000 cc, for the transport of eight persons or
less, including the driver31%
8703.31100 Passenger vehicles, diesel, not exceeding 1500 cc, for the transport of eight person
or less, including the driver31%
8703.32100 Passenger vehicles, diesel, exceeding 1500 cc, but not exceeding 2500 cc, for the
transport of eight person or less, including the driver31%
8703.33100 Passenger vehicles, diesel, exceeding 2500 cc, for the transport of eight person or
less, including the driver31%
8703.90100 Other passenger vehicles, for the transport of eight person or less, including the
driver31%
8706.00100 Chassis with engines for passenger vehicles 31%
8707.10000 Bodies for passenger vehicles 31%
8711.10100 Motor cycles, not exceeding 50 cc 12%
8711.10200 Motor scooters, not exceeding 50 cc 12%
8711.10900 Other motorized cycles, not exceeding 50 cc 12%
8711.20100 Motor cycles, exceeding 50 cc but not exceeding 250 cc 12%
8711.20200 Motor scooters, exceeding 50 cc but not exceeding 250 cc 12%
8711.20900 Other motorized cycles, exceeding 50 cc but not exceeding 250 cc 12%
8711.30000 Motor cycles, exceeding 250 cc but not exceeding 500 cc 12%
Table AIII.2 (cont'd)WT/TPR/S/67 Trade Policy Review
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HS Code Product description Rate
8711.40000 Motor cycles, exceeding 500 cc but not exceeding 800 cc 12%
8711.50000 Motor cycles, exceeding 800 cc 12%
8711.90100 Other motor cycles 12%
8711.90200 Other motor scooters 12%
8711.90900 Other motorized cycles 12%
Note: Although the excise tax rate for taxis is 7%, this rate is not indicated in the table as there are no separate HS codes fo r taxis.
Taxis are classified along with other diesel-driven passenger vehicles under HS codes 870331100, 87033210 or 870333100,
depending on their engine capacity.
Source: Customs and Excise Authority, (Internet address:  www:gov.sg/customs/trade/).
Table AIII.3
Value of annual Government procurement, 1995-99
1995 1996 1997 1998 1999a
Value (S$ million) 7,033.0 9,066.9 5,350.4 4,964.5 5,580
As a per cent of GDP 5.8 6.4 3.8 3.5 9.0
a Estimated.
Source: Data provided by the Singapore authoritiesSingapore WT/TPR/S/67
Page 139
Table AIV.1
Taxes applied to motor vehicles
Tax Up to 31 March 1998 From 1 April 1998
Motor cars
Excise Tax 41% of open market value Unchanged (this was further reduced to
31% of open market value from
25 November 1998)
Goods and Services Tax 3% of open market value Unchanged
Certificates of Entitlement (COE) Varies depending upon the value of the
lowest successful bid for a COE in each
categoryUnchanged
Registration fee S$1,000 S$140
Additional registration fee 150% of open market value 140% of open market value
Annual road tax Varies depending on the engine capacity of
the carVaries depending on the engine capacity
of the car
Motorcycles
Excise Tax 12% of open market value Unchanged
Goods and Services Tax 3% of open market value Unchanged
Certificate of Entitlement Varies depending upon the value of the
lowest successful bid for a COE in each
categoryUnchanged
Registration fee S$5 S$140
Additional registration fee 15% of open market value Unchanged
Annual road tax Varies depending on the engine capacity of
the motorcycleVaries depending on the engine capacity
of the motorcycle
Goods vehicles
Excise Tax Exempt Unchanged
Goods and Services Tax 3% of open market value. Unchanged
Certificate of Entitlement Varies depending upon the value of the
lowest successful bid for a COE in each
category.  Exemption for engineering plant
vehiclesUnchanged
Registration fee S$7,000 for light goods vehicle S$140 for all vehicle categories
S$14,000 for heavy goods vehicle
S$15 for others
Additional registration fee 150% of open market value for
Goods-cum-passenger vehicles140% of open market value for
Goods-cum-passenger vehicles
5% of open market value for engineering
plant vehiclesExemption for engineering plant vehicles
5% of open market value for others No change for others
Annual road tax Varies depending on the vehicle category
and maximum laden weightVaries depending on the vehicle category
and maximum laden weight
Buses
Excise Tax 41% of open market value for buses with 8
seats or lessUnchanged
Exempted for buses with 9 seats or more
Goods and Services Tax 3% of open market value Unchanged
Certificate of Entitlement Varies depending upon the value of the
lowest successful bid for a COE in eachcategory.  Exemption for specific purpose
busesUnchanged
Registration fee S$15 S$140
Table AIV.1 (cont'd)WT/TPR/S/67 Trade Policy Review
Page 140
Tax Up to 31 March 1998 From 1 April 1998
Additional registration fee 55% of open market value for excursion and
private buses5% of open market value for excursion
and private buses
Varies for other bus categories, depending
on the seating capacity5% of open market value for all other bus
categories
Annual road tax Varies depending on the vehicle category
and maximum laden weightVaries depending on the vehicle category
and maximum laden weight
Source: Government of Singapore.
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