Chinese exports to Singapore are not duty free, Singapore is a free port and most goods have zero tariffs at the time of import and export.
Chinese customs duties are levied on exported goods and articles. The China Customs Import and Export Tariff Code currently provides for the imposition of export tariffs on goods involving some 47 tariff codes. The tariff rates for exported goods are under a single tariff system, i.e., only one tariff rate is used. Currently, the nominal export tariff rate ranges from a maximum of 100 percent to a minimum of 10 percent.
Singapore is a free port and as such, most goods are imported and exported with zero tariff. Import duties are levied only on very few products, such as tobacco, alcohol, petroleum and automobiles. Singapore exports all goods duty-free, and companies or organizations that export up to a certain limit can apply for tax relief on their export earnings.
Singapore became a party to the Agreement on Import Licensing Procedures of the GATT, the predecessor to the WTO, as early as 1984, and is committed to keeping the number of import licenses to a minimum and not to include quantitative restrictions as part of the import licenses, so that there are no quota restrictions on most imports, and no need for import licenses.
The number of commodities whose export is severely restricted is minimal. Under the new Regulation of Imports and Exports Act, licenses are required for the export of certain goods only when there are safety or health requirements. In addition, for certain agricultural products, Singapore also adopts stringent export restrictions and regulations for the purpose of ****similar control of pests and diseases.
Extended information:
Singapore has eight "Free Trade Zones" (FTZs) adjacent to the port and airport ****. These "Free Trade Zones" are operated and managed by three companies.
The Port of Singapore Authority (PSA) is responsible for the management of five FTZs located at Brani Wharf, Keppel Logistics Park, Pasir Panjang Wharf, Sembawang Wharf and Tanjong Pagar Wharf; and Changi Airport Group (CAG) is responsible for the management of five FTZs located at Airport Logistics Park and Changi Airport. Changi Airport Group manages two FTZs at Airport Logistics Park and Changi Airport Cargo Center.
Jurong Port Corporation (JPC) manages one FTZ at Jurong Port. 8 FTZs have been corporatized, which has greatly improved the efficiency and service level of the FTZs. The enterprise operation of the eight FTZs has greatly improved the efficiency and service level of the FTZs.
Baidu Encyclopedia - Export Taxes
Counselor's Office for Economic and Commercial Affairs of the Chinese Embassy in Singapore - An Introduction to Singapore's Major Trade Policies