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HS Code 9614.00 : Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

The 6-digit Harmonized System (HS) code for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof is 9614.00. Under the 2026 Singapore (Singapore Customs), the representative MFN general duty rate is 0% [Singapore Customs].

Chapter

Ch 96

Heading

9614

Subheading

9614.00

SG MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 96

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

Heading 9614

9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

Subheading .00

.00

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Singapore (Singapore Customs / Freeport 2026)

9614.00

Customs Duty (Ad Valorem)

0% (Free Port)

Verified July 2026 · Singapore Customs

MODULE 5: SINGAPORE FREEPORT & GST BREAKDOWN

Customs Duty Rate

0.00 %

Free Port Policy [Customs]

Import GST Rate

9.00 %

CIF + Duty Base [IRAS GST]

De Minimis GST Threshold

None (0.00)

9% GST All Imports

SINGAPORE FREE PORT REGIME

0% customs duty — Singapore is a free port. Standard commercial imports enter customs-duty free, subject only to 9% GST calculated on CIF value.

Notice: Singapore customs clearance, 9% GST assessment, and specific excise duty (liquors, tobacco, petroleum, motor vehicles) are governed by Singapore Customs and IRAS. Verify declarable trade permits at customs.gov.sg prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9614.00

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 9614.00.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

MODULE 11: Singapore Customs Advance Tariff Ruling

Legally binding advance classification rulings issued by Singapore Customs for HS 9614.00.

Query official Singapore Customs portal:

Search Official Singapore Customs Portal for 9614.00 →

Singapore Declarable Tariff Lines (9614.00)

National line-level (8/10-digit) detail for Singapore (Singapore Customs): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Singapore Customs).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action

Official Primary Sources & Authority References

Singapore Customs Official Trade Portal ↗

Official Singapore free port schedule, GST 9% rules, and dutiable goods excise rates.

Singapore Customs Advance Classification Ruling System ↗

Singapore Customs binding advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Singapore (Singapore Customs) general duty for Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof?

Under WCO Harmonized System 2022 and Singapore (Singapore Customs), Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof is classified under HS 9614.00 (Heading 9614, Chapter 96). The representative SG MFN general duty rate is 0%.

How is HS 9614.00 distinguished within Heading 9614 (Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof)?

Heading 9614 covers Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. Subheading 9614.00 specifically isolates Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9614.

What are the primary candidate subheadings related to HS 9614.00?

Related subheadings under Heading 9614 include . Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 9614.00 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof?

Commercial shipments of Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 9614.00?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

Does Singapore levy customs duty on imports of HS 9614.00?

Singapore is a free port and levies 0% ad-valorem customs duty on virtually all goods. However, a 9% Goods and Services Tax (GST) applies to all imports, and specific excise duty applies to alcohol (Ch 22), tobacco (Ch 24), petroleum (Ch 27), and motor vehicles (Ch 87).

What is Singapore's de minimis GST exemption threshold?

Singapore has NO de minimis GST exemption since 2023. All imported goods, including low-value goods (LVG) purchased online, are subject to 9% GST.

Which agency regulates customs entry and GST in Singapore?

Customs permits, 9% GST assessment, and advance tariff classification rulings are administered by Singapore Customs under the Ministry of Finance.

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