Singapore Adjusts HS Codes for Biological Agents and Tobacco, Impacting Health Sector and Import Duties

The Singaporean government has announced two significant modifications to its Harmonized System (HS) code classifications, affecting importers of regulated biological materials and tobacco products. The changes, which include a technical reclassification for biosafety and a sharp increase in excise duties, underscore the dual role of the HS system in both regulatory enforcement and fiscal policy.

The Ministry of Health’s Biosafety office has mandated a change in the HS code for biological materials regulated under the Biological Agents and Toxins Act (BATA). Effective March 1, 2026, the HS code for these items will switch from 30029000 to 30024900. This revision applies to all BATA-regulated biological agents and toxins, with the sole exception of biological agents identified as yeast, which will remain under HS code 21021000. The government has advised traders and declaring agents to use the new code for all permit applications starting March 1 to prevent processing delays or rejections. Existing permits issued before this date will stay valid until they expire.

In a separate move announced during the Budget 2026 speech, Singapore’s Prime Minister and Finance Minister Lawrence Wong confirmed a 20% increase in the tobacco excise duty across all tobacco products. This change took effect from February 12, 2026. The duty hike affects numerous products classified under Chapter 24 of the HS code system. For example, duties on unmanufactured tobacco under HS codes starting with 2401 were raised from S$446 per kilogram to S$535 per kilogram. Similarly, the duty on many cigarettes and cigars increased from 49.1 cents to 58.9 cents per stick. The stated aim of this significant tax increase is to discourage smoking.

These two updates from Singaporean authorities serve as a critical reminder for the trade community. The reclassification of biological agents is a technical but crucial change for compliance in the life sciences and healthcare sectors. Meanwhile, the substantial duty increase on tobacco products will have immediate financial implications for importers and distributors in that industry. Both actions demonstrate how governments utilize the specificity of the HS code system to implement targeted health, safety, and fiscal policies.