Hong Kong vs Singapore as a Cosmetics Trading Hub
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For cosmetics, Hong Kong vs Singapore as a trading hub comes down to two differences. Neither charges customs duty on cosmetics, but Singapore charges 9% GST on imported goods and requires a product notification to the Health Sciences Authority (HSA) before a cosmetic is supplied. Hong Kong has no value added or sales tax and no pre-market notification for ordinary cosmetics.
Neither is better in every case; the right choice depends on where you sell and where you ship next. The table below is built from the two governments’ own published information.
Hong Kong vs Singapore trading hub: comparison table
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| Criterion | Hong Kong | Singapore |
|---|---|---|
| Customs duty on cosmetics | None; dutiable commodities are liquor, tobacco, hydrocarbon oil and methyl alcohol | None; dutiable goods are intoxicating liquors, tobacco products, motor vehicles, and petroleum products and biodiesel blends |
| VAT or sales tax | No value added or general services tax | GST on all imported goods; current rate 9% |
| Notification before sale | None for ordinary cosmetics | Manufacturers and importers notify HSA before supply (via PRISM); each variant such as a shade or scent is notified separately |
| Governing rules | Consumer Goods Safety Ordinance (Cap. 456)1; Trade Descriptions Ordinance (Cap. 362)2 | Health Products Act and cosmetic regulations aligned with the ASEAN Cosmetic Directive |
| Ingredient rules | No statutory ingredient list; Customs refers to reasonable standards such as EU, US and mainland standards | Prohibited and restricted lists in the ASEAN Cosmetic Directive annexes |
| Label language | Only warnings and cautions must be in both English and Chinese | Required label particulars in English; other languages may be added |
| Post-market duties | Customs can issue notices to warn, prohibition notices and recall notices | Keep supply records for two years, report adverse events, provide safety and technical data on request, recall if needed |
| Trade declarations | Import and export declarations within 14 days, small charge per declaration | Import permit at clearance with GST payment |
Tax: no duty in either, GST is the difference
Hong Kong Customs describes Hong Kong as a free port that levies no customs tariff on imports and exports and has no tariff quota or surcharge, and no value added or general services taxes. Excise duty applies only to liquor, tobacco, hydrocarbon oil and methyl alcohol.
Singapore Customs lists four categories of dutiable goods (intoxicating liquors, tobacco products, motor vehicles, and petroleum products and biodiesel blends), so cosmetics are not dutiable there either.
However, Singapore Customs states that all goods imported into Singapore are subject to GST at the prevailing rate, and IRAS gives that rate as 9%. Import GST is calculated on the customs value plus any duties.
Notification before sale: required in Singapore
According to HSA, manufacturers and importers must notify cosmetic products before supplying them in Singapore. A notification is needed even if another company has already notified the same product from the same manufacturer, and each variant, such as a lipstick shade or shampoo scent, is notified separately.
HSA also points out that the acknowledgement is not an endorsement or certification of the product’s safety or quality.
Hong Kong has no equivalent step. Ordinary cosmetics must meet the general safety requirement of the Consumer Goods Safety Ordinance, and warnings must be bilingual.
Which hub suits which buyer
- Selling mainly into Hong Kong, mainland China or Taiwan: Hong Kong’s lack of duty, VAT and pre-market notification keeps holding and re-exporting stock simple. Goods for the mainland still need NMPA registration or filing there.
- Selling mainly in Singapore and the wider ASEAN region: Singapore’s rules follow the ASEAN Cosmetic Directive, so aligning ingredients and labels to ASEAN requirements also helps with neighbouring markets. Stock released in Singapore needs HSA notification and GST.
SEONGWOO GLOBAL has a Hong Kong company, SEONGWOO GLOBAL LIMITED (BR 81375387), and can contract and invoice under Hong Kong rules.
Sources
- Hong Kong Customs, cargo clearance (free port, no VAT): https://www.customs.gov.hk/en/service-enforcement-information/cargo-clearance/index.html
- Singapore Customs, duties and dutiable goods: https://customs.gov.sg/businesses/valuation-duties-taxes-and-fees/duties-and-dutiable-goods/
- Singapore Customs, GST on imports: https://www.customs.gov.sg/businesses/valuation-duties-taxes-fees/goods-and-services-tax-gst/
- IRAS, current GST rate: https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates
- HSA, cosmetic products overview: https://www.hsa.gov.sg/cosmetic-products/overview and notification: https://www.hsa.gov.sg/cosmetic-products/cosmetic-product-notification/submit/
- Hong Kong Cap. 456A: https://www.elegislation.gov.hk/hk/cap456A!en
Related reading: Re-export via Hong Kong · How to import cosmetics into Hong Kong · Hong Kong vs China cosmetics rules
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Notes
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Hong Kong Department of Justice, Consumer Goods Safety Ordinance (Cap. 456), verified 2026-10-25. ↩
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Hong Kong Department of Justice, Trade Descriptions Ordinance (Cap. 362), verified 2026-10-25. ↩