CUSTOMS ACT 1960
2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021. Prepared and Published by THE LAW REVISION COMMISSION UNDER THE AUTHORITY OF THE REVISED EDITION OF THE LAWS ACT 1983
An Act relating to customs and excise. [33/2000] [26 September 1960]
ARRANGEMENT OF SECTIONS PART 1 PRELIMINARY Section 1. Short title 2. Scope of Act 3. Interpretation PART 2 APPOINTMENT OF OFFICERS 4. Appointment of Director‑General and other officers 5. Powers of Director‑General to delegate 6. Officers of customs to be public servants 6A. Officers of customs to be armed 7. Powers of police officers 8. Authority card to be produced 9. Persons employed on customs duty to be deemed proper officers of customs PART 3 LEVYING OF DUTY AND TAX 10. Levying of duties 11. Power of Director‑General to waive duty, etc. 12. Measuring and testing by proper officers of customs 13. Power of Minister to exempt 14. Reimposition of customs duty or excise duty 15. Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control 16. Rebate for motor cars 17. Tax on motor vehicles using heavy fuel oil, etc. 17A. Exemption from, and other changes in liability to, special tax 17B. Presumptions relating to special tax 18. Recovery of special tax in arrears Section 19. Claims for duties, taxes, fees and other charges overpaid or erroneously paid 20. Payment of duty, etc., short levied or erroneously refunded 21. Calculation of duty 22. Value of imported or locally-manufactured goods, other than motor spirit, for excise duty 22A. Value of imported goods for customs duty 22B. Objection and appeal on valuation 23. Value of imported and locally-manufactured motor spirit 24. Value of motor spirit where variation in price 25. Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available 26. Question as to price of motor spirit to be decided by Director‑General 27. Removal of dutiable goods from customs control 28. Time of importation when duty is imposed 29. Customs rulings 30. Import of trade samples PART 4 IMPORTATION AND EXPORTATION 31. Place of import, export or transhipment 32. Registration of importers and agencies in respect of goods made dutiable 33. Import and export to be in accordance with regulations 34. Permit to remove goods 35. [Repealed] 36. Goods removed in accordance with declaration not to be relanded 37. Declaration 38. Power to prohibit imports and exports 39. Particulars of goods inwards to be furnished 40. Correction to be made on completion of discharge 41. Particulars of goods exported to be furnished 42. Liability in respect of duty for goods unaccounted for, etc. PART 5 GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS Section 43. Master of vessel to obey signals from preventive vessels and instructions by officer of customs 44. Goods not specified in manifest to be deemed uncustomed 45. Missing goods deemed to have been illegally landed 46. Accommodation in vessel to be provided for proper officer of customs 47. Power to lock up goods dutiable on import 48. Prohibition of carriage of dutiable goods in local craft PART 6 WAREHOUSING 49. Government warehouses 50. [Repealed] 51. Licensed warehouses 52. Dutiable goods to be deposited in free trade zone 53. Warehouse deposit receipts 54. Power to open and examine goods or packages 55. Detention of goods where doubt exists 56. Protection of Government from liability 57. Protection of officers of customs from liability 58. Payment of warehouse rent 59. Removal of dutiable goods from customs control 60. Landing of dutiable goods for transhipment 61. Storage of dutiable goods 62. Weighing and handling PART 7 MANUFACTURE AND BOTTLING 63. Licence to manufacture dutiable goods 64. No person except licensee to keep a still, etc. 65. [Repealed] 66. Bottling warehouse 67. Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc. 68. Exemption Section 69. Power to enter licensed premises PART 8 70. to 77. [Repealed] PART 9 DRAWBACK 78. Drawback on imported tobacco manufactured in Singapore 79. Drawback on imported goods on which duty has been paid 80. Declaration by claimant 81. Drawback on goods used in manufacture PART 10 DUTY FREE SHOPS FOR TOURISTS 82. Duty free shops for tourists PART 11 COMPOSITE LICENCE 83. Grant of composite licence 84. [Repealed] PART 12 MISCELLANEOUS PROVISIONS 85. Documents to be produced on demand 86. Computer service 87. Preservation of records 88. Power of Director‑General to obtain information and furnishing of information 89. Information not to be published or disclosed 90. Retention of trade documents 91. Persons bound to give information or produce documents 92. Service of notices 93. Baggage of passengers 94. Proper officer of customs may take samples 95. Addition or deduction of new or altered duties in the case of contract 96. Declarations to give a full and true account Section 97. Agents and employees 98. Director‑General may charge rates, etc. 98A. Late payment charges and interest 98B. Power to appoint agent, etc., for recovery of duty 98C. Indemnification of agent 99. Securities for payment of duty and compliance with this Act 100. Appeal from decision of Director‑General PART 13 SEARCH, SEIZURE AND ARREST 101. Issue of search warrant 102. Power of Magistrate, etc., to enter and search 103. When search may be made without warrant 103A. Power to have access to, inspect and check operation of computer and other apparatus 104. Power to search vessels and aircraft 105. Senior officer of customs to exercise powers of search 106. Officers of customs may stop and search conveyances 107. Road barrier 108. Power to open packages and examine goods 109. Search of persons arriving in Singapore 110. Seizure of goods the subject of an offence 111. Release of vehicle, vessel or aircraft under bond 112. Powers of arrest PART 14 PROVISIONS AS TO TRIALS AND PROCEEDINGS 113. Who may prosecute 114. Jurisdiction of court 115. Burden of proof 115A. Presumptions of possession of dutiable, prohibited or uncustomed goods 116. Proportional examination or testing of goods seized to be accepted by courts 117. Proof as to registration or licensing of vehicles, vessels and aircraft 118. Analyst’s certificate 119. Imprisonment for non-payment of fine Section 120. Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court 121. Protection of informers from discovery 122. Goods liable to seizure liable to forfeiture 123. Court to order disposal of goods seized 124. Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month 125. Conviction under other law 125A. Customs ticket notice 126. Composition of offences 127. No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause PART 15 OFFENCES AND PENALTIES 128. Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents 128A. Offences in relation to falsifying documents 128B. Offences in relation to failure to make declarations 128C. Offences in relation to failure to produce trade documents 128D. Offences in relation to fraudulent evasion 128E. Offences in relation to goods found in person’s baggage or upon his or her person, etc. 128F. Offences in relation to importation of uncustomed or prohibited goods 128G. Offences in relation to exportation of uncustomed or prohibited goods 128H. Offences in relation to shipping, unshipping, loading, unloading, etc., of uncustomed or prohibited goods 128I. Offences in relation to possession, storage, conveying and harbouring of goods 128J. Offences in relation to duty-free allowances 128K. Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence 128L. Penalty for various offences 129. Penalty on refusing to answer questions or on giving false information or false document 130. [Repealed] 131. Evading duty by unauthorised modification of computer program or data Section 132. Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods 133. Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor 134. Offence in connection with claims for drawback 135. Penalty for possession of a still, etc. 136. Motor vehicle leaving Singapore without prescribed amount of motor fuel 137. Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody 138. Penalty for offering or receiving bribes 139. Penalty for offences not otherwise provided for 140. Attempts and abetments 141. Offences by bodies of persons and by agents and employees 142. Action of officers no offence PART 16 REGULATIONS 143. Power to make regulations 144. References in written laws and documents The Schedule — Customs Rulings
This Act is the Customs Act 1960.
(a) such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufacture or use of motor fuel; and (b) subject to the provisions of this Act or any other written law, any act or thing lawfully done or permitted to be done within a free trade zone. [29/2018]
“agent”, in relation to a vessel, includes a chinchew and a comprador; “aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air; “alcohol” means ethanol; “authentication code” means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service mentioned in section 86 for the purposes of identifying and authenticating the access to and use of the computer service by the registered user; “bottle” includes any container for intoxicating liquors capable of being corked or sealed; “bottling”, in the case of intoxicating liquors, includes blending, compounding and varying any intoxicating liquor with intent that the blend, compound or varied intoxicating liquor so formed be sold for human consumption, but does not include any such blend, compound or varied intoxicating liquor prepared at the order of a purchaser, and for immediate consumption; “bottling warehouse” means a warehouse licensed by the Director‑General for the bottling, blending, compounding or varying of intoxicating liquor under section 66(1) or 83(4); “captain of an aircraft” means every person having or taking command or charge of an aircraft; “complete month” means the period from the first day of a month to the last day of the month, both days inclusive; “customs airport” means any place which has been designated as a customs airport; “customs duty” means duty on goods imported into Singapore, excluding any excise duty; “customs territory” means Singapore and the territorial waters thereof but excluding any free trade zone; “database report” means any automatic log, journal or other report which is automatically generated by the computer service mentioned in section 86 for the purposes of recording the details of a transaction relating to an electronic notice including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice; “deleterious substance” means any matter — (a) which is unfit for human consumption; or (b) the consumption of which is harmful to human beings, as certified by an analyst employed by such laboratory as the Director‑General may specify; “denatured” means rendered unfit for human consumption to the satisfaction of the Director‑General; “Director‑General” means the Director‑General of Customs appointed under section 4(1); “dutiable goods” means any goods subject to the payment of customs duty or excise duty on entry into customs territory or manufactured in Singapore (including any free trade zone) and on which customs duty or excise duty has not been paid and includes goods manufactured in a free trade zone from materials of a class dutiable on entry into customs territory for consumption within the customs territory; “electronic notice” has the meaning given by section 86(1); “excise duty” means duty on goods whether manufactured in Singapore or elsewhere; “export” means to take or cause to be taken out of the customs territory by any means or to place goods in any form of conveyance for the purpose of taking the goods out of the customs territory by any means to any place including a free trade zone; except that goods bona fide in transit, including goods which have been transhipped, are not deemed to be exported unless they are or become uncustomed goods; “free trade zone” means any area in Singapore which has been declared to be a free trade zone under the Free Trade Zones Act 1966; “goods” includes animals, birds, fish, plants and all kinds of movable property; “Government warehouse” means a warehouse established by the Director‑General under section 49 for the deposit of dutiable goods; “Green Channel” means any passage or area in a customs airport or customsstation clearly indicated with a sign in the shape of a regular octagon and marked in green with the words “Customs” and “Nothing To Declare”; “heavy oil or diesel oil” includes any liquid, other than petroleum, which is or may be used as a fuel in the engine of a traction engine or motor vehicle; “import” means to bring or cause to be brought into the customs territory by any means from any place including a free trade zone; except that goods bona fide in transit, including goods which have been taken into any free trade zone from outside the customs territory or transhipped, are not, for the purpose of the levy of customs duties or excise duties, deemed to be imported unless they are or become uncustomed goods; “importer” includes and applies to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until the goods are duly removed from customs control; “intoxicating liquor” means — (a) a mixture of alcohol and some other substances containing more than 0.5 per cent alcohol by mass; or (b) a mixture of alcohol and water containing more than 0.5 per cent alcohol by volume, which is fit, or intended, or can by any means be converted, for use as a beverage, but does not include denatured spirit; “in transit” means taken out or sent from any country and brought into Singapore by land, sea or air (whether or not landed or transhipped in Singapore) for the sole purpose of being carried to another country either by the same or another conveyance; “licensed FTZ operator” has the meaning given by section 2 of the Free Trade Zones Act 1966; [Act 33 of 2023 wef 01/03/2024] “licensed warehouse” means a warehouse or other place licensed or deemed to be licensed under section 51(1), 63(1), or 83(4) (if the licence granted under section 83(3) covers an activity for which a licence under section 51(1), 63(1) or 66(1) is required); “local craft” means any junk, tongkang, prahu, or other similar type of vessel, and any steam or motor vessel under 75 net registered tons and includes any type of motor vessel whether fitted with inboard engine or outboard motor; “manufacture” — (a) in the case of intoxicating liquors, includes the process of distillation, fermentation and any process of converting raw materials into an intoxicating liquor, but does not include blending, compounding and varying of any intoxicating liquor; (b) in the case of tobacco, includes the process of converting any raw or leaf tobacco into tobacco fit for smoking, snuffing or chewing and the making of cigarettes by power‑operated machinery; and (c) in the case of any other goods or substitutes thereof, includes any process of production, assembly, purification, blending or conversion of materials, substances or components of such goods or substitutes into a finished product; “master” means any person (except a pilot or harbour master) having for the time being control or charge of a vessel; “motor fuel” means any fuel used in the propulsion of any conveyance; “motor spirit” includes gasoline, petrol or any inflammable hydrocarbon liquid fuel for spark ignited engines; “motor vehicle” means a mechanically-propelled vehicle primarily intended or adapted for use in the conveyance of goods or in the carriage of passengers (including any person driving the vehicle) on roads maintained at the public expense, and includes any vehicle constructed to tow any other vehicle along such roads, but does not include such vehicles as excavators, crawlers, bulldozers, tractors and any similar vehicles which are not primarily intended for use on such roads; “officer of customs” means — (a) the Director‑General; (b) any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2); (c) any senior officer of customs appointed under section 4(4); (d) any officer of customs appointed under section 5(2); and (e) any police officer; “owner” includes a hirer under a hire-purchase agreement; “per cent alcohol by mass” means the measure of alcoholic strength of a mixture of alcohol and some other substances shown by the ratio, expressed as a percentage, of the mass of alcohol present in the mixture to the total mass of the mixture; “per cent alcohol by volume” means the measure of alcoholic strength of a mixture of alcohol and water shown by the ratio, expressed as a percentage, of the volume of alcohol present in the mixture at a temperature of 20 degrees Celsius to the total volume of the mixture; “petroleum” includes the liquids commonly known by the names of rock oil, Rangoon oil, Burma oil, kerosene and kerosene substitutes, paraffin oil, petrol, gasoline, benzol, benzoline, benzine, naphtha and any other similar inflammable liquid, whether a natural product or one that is made from petroleum, coal, schist, shale or any other bituminous substance, or from any products thereof; “preventive vessel” means any vessel employed for the prevention of smuggling or for any other purpose relating to this Act; “prohibited goods” means goodsthe import or export of which is prohibited, either conditionally or absolutely, by notification made under section 38; “proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication; “Red Channel” means any passage or area in a customs airport or customsstation clearly indicated with a sign in the shape of a square marked in red with the words “Customs” and “Goods To Declare”; “registered user” means a person who has been registered with and authorised by the Director‑General to gain access to and use the computer service mentioned in section 86; “Registrar” means the Registrar of Vehicles or a Deputy Registrar of Vehicles or an Assistant Registrar of Vehicles appointed under the Road Traffic Act 1961; “senior officer of customs” means — (a) the Director‑General; (b) any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2); (c) any senior officer of customs appointed under section 4(4); (d) any officer of customs conferred with the powers of a senior officer of customs under section 5(3); and (e) any police officer having the powers of a senior officer of customs by virtue of section 7(a); “tobacco” includes all tobacco other than growing tobacco, whether manufactured or not; “toddy” means the fermented juice of coconut or other palm; “tourist” means any person whose entry into Singapore is dependent upon the presentation of a passport or other travel document and whose stay in Singapore does not exceed 6 months, and includes persons in transit and such other class of persons as the Director‑General may, by notification in the Gazette, specify; “uncustomed goods” means goods in respect of which a breach of the provisions of this Act has been committed. [3/2008; 25/2011; 29/2018; S 270/71]
(a) document or record kept on any magnetic, optical, chemical or other medium; (b) photograph; (c) map, plan, graph, picture or drawing; (d) film (including a microfilm and a microfiche), negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom.
All officers of customs are deemed to be public servants within the meaning of the Penal Code 1871.
Every officer of customs must be provided with such batons, arms, ammunition and other accoutrements as may be necessary for the effective discharge of his or her duties. [Act 31 of 2022 wef 01/11/2022]
(a) all police officers not below the rank of sergeant have and may exercise all the powers conferred by this Act on senior officers of customs; and (b) all police officers below the rank of sergeant have and may exercise all the powers conferred by this Act on officers of customs.
The Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the payment, or recovery of payment, of the whole or any part of any customs duties, excise duties, taxes, fees or other charges, except that the amount which may be waived must not exceed $20 or any other amount that the Minister may by order prescribe. [29/2018]
(a) any provision of this Act; or (b) the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable. [3/2008]
(a) exempt any person from — (i) any provision of this Act; or (ii) the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable by that person; or (b) direct the remission or refund of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable or which may have been paid by any person. [3/2008]
(a) deemed to be dutiable goods until the conditions (if any) subject to which the exemption from customs duties, excise duties, taxes, fees or other charges was granted are fulfilled; and (b) liable to all other charges, not being customs duties, excise duties, taxes, fees or other charges, to which they would be subject if no such exemption had been granted.
(a) customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and (b) any condition to which the exemption is subject is contravened, then the goods, upon the contravention, become liable to customs duty or excise duty in accordance with the rate and valuation (if any) specified in the exemption. [29/2018]
(a) that would have applied if not for the exemption; or (b) in force on the date on which the condition of the exemption is contravened. [29/2018]
(a) to pay customs duty or excise duty at a preferential rate; or (b) that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the customs duty or excise duty on such goods, or any other factor affecting the goods, is incorrect, unless written notice of the claim has been given at or before the time of the removal.
(a) grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a motor car; and (b) direct that the rebate must not be refunded but may only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act 1961.
(a) of an amount that the Minister may prescribe and the Minister may prescribe different rates for motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes; (b) chargeable by reference to such tax period as the Minister may prescribe; and (c) payable in advance at such time and in such manner as the Minister may prescribe. [29/2018]
(a) to be chargeable with the like special tax as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the motor vehicle under the Road Traffic Act 1961, and to be so chargeable by reference to the prescribed rate as applicable to the motor vehicle on that occasion; or (b) if no vehicle licence has been issued for the motor vehicle under that Act, to be chargeable by reference to the prescribed rate applicable to the motor vehicle.
(a) by the person; or (b) with the person’s consent, and there is no vehicle licence in force for the motor vehicle at that time. [29/2018]
(a) after the latest date appointed for payment of the special tax until the tax has been paid; and (b) at any time during the notified period. [29/2018]
(a) prescribe an exemption from section 17 (including from the special tax chargeable under section 17 or any part of the special tax), for any motor vehicle according to class, category, description or use; or (b) exempt, in any particular case, any motor vehicle from section 17 (including from the special tax or part of the special tax). [29/2018]
(a) only applies to tax periods that commence after the time the regulations prescribing the new rate come into operation (called in this section the commencement time); or (b) applies not only for the tax periods mentioned in paragraph (a), but also to any current tax period. [29/2018]
(a) if the old rate is higher than the new rate, the special tax for that current tax period is reduced by the amount in subsection (6); and (b) if the old rate is lower than the new rate, the special tax for that current tax period is increased by the amount in subsection (6). [29/2018]
(a) A is the higher of the following amounts: (i) the special tax that would have been payable for the whole of the current tax period at the old rate; (ii) the special tax that would have been payable for the whole of the current tax period at the new rate; (b) B is the lower of the following amounts: (i) the special tax that would have been payable for the whole of the current tax period at the old rate; (ii) the special tax that would have been payable for the whole of the current tax period at the new rate; and (c) C is the proportion which the part of the current tax period that starts from the commencement time up to the end of the period, bears to the whole of the period. [29/2018]
(a) where there is an overpayment of the special tax on a motor vehicle due to an exemption from, or a reduction in the rate of, the special tax, or for any other reason — (i) the time when the refund may be given; and (ii) the manner in which the refund may be given, including by any or a combination of any of the following: (A) as a rebate or reduction of any amount of the special tax that is payable or remains unpaid for any tax period in respect of the motor vehicle; (B) by setting off any amount of the refund against any tax, levy or fee payable under the Road Traffic Act 1961 in respect of the motor vehicle; (b) where the special tax becomes payable because of a breach of a condition subsequent of an exemption or pursuant to section 17(5B), or additional special tax is payable due to an increase in the rate of special tax — (i) the time when the special tax must be paid by the person liable for the same; and (ii) the manner of the payment, including by way of setting off any amount of the payment against any sum due and owing to the person under this Act or the Road Traffic Act 1961; (c) any matter necessary for or incidental to the administration of this section and section 17. [29/2018]
“current tax period” means a tax period in which a commencement time falls; “tax period” has the meaning given by section 17(9). [29/2018]
(a) for a motor vehicle registered under the Road Traffic Act 1961, that the person is, at the material time, recorded as the owner of that motor vehicle in a register of vehicles maintained by the Registrar for the purposes of section 10 of that Act; (b) for a motor vehicle the registration of which under the Road Traffic Act 1961 is cancelled or has lapsed under that Act, that the person is last recorded as the owner of that motor vehicle in such register of vehicles; or (c) for a motor vehicle that is not registered under the Road Traffic Act 1961 and is not a motor vehicle mentioned in paragraph (b), that the person has a legal right to possession of the motor vehicle (including any person who has the use of the motor vehicle under a lease or hire‑purchase agreement, but not the lessor while the motor vehicle is being leased under any such agreement). [29/2018]
(a) the sum remains due and unpaid on the day when it should have been paid in advance under section 17(2); or (b) the sum remains due and unpaid on the day when it should have been paid under regulations made for the purpose of section 17A(7)(b)(i). [29/2018]
(a) may seize and sell or otherwise dispose of any vehicle in respect of which the special tax is in arrears; (b) must apply the proceeds of the sale in satisfaction of the arrears and all licence fees and other taxes due and owing in respect of the vehicle under any other written law; and (c) must refund the balance thereof (if any) to the owner of the seized vehicle.
(a) was overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges under this Act; or (b) was erroneously collected for the composition of offences under this Act. [29/2018]
(a) the person makes the claim within 5 years after the overpayment, erroneous payment or erroneous collection; and (b) the Director‑General is satisfied of the overpayment, erroneous payment or erroneous collection. [29/2018]
(a) it is in writing; (b) it is made within 5 years after the date of payment of the duty, tax, fee or other charge stated in the demand as having been short levied or erroneously refunded; (c) it specifies — (i) the amount of the short levy or erroneous refund that the Director‑General requires to be paid or repaid; or (ii) the circumstances or the goods in relation to which the Director‑General has reason to believe the short levy or erroneous refund arose. [29/2018]
(a) in the case of goods lawfully imported or manufactured in Singapore — (i) if the goods are in a Government warehouse or licensed warehouse, the rate and valuation in force at the time when those goods are removed from the Government warehouse or licensed warehouse, as the case may be; (ii) if the goods are imported by post, the rate and valuation in force at the time when customs duty or excise duty is assessed by the proper officer of customs; and (iii) in any other case, the rate and valuation in force at the time when the goods are released by the proper officer of customs; and (b) in the case of uncustomed goods, the rate and valuation in force at the time when the goods became uncustomed goods, if known, or the rate and valuation in force at the time of seizure, whichever is the higher. [3/2008]
(a) to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and (b) to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person.
(a) to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and (b) to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person. [11/97]
For the purposes of this Act, the value of any grade of imported or locally-manufactured motor spirit with a trade name or trade mark is taken to be the price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark prevailing in Singapore at retailers’ motor spirit pumps at the time when excise duty becomes payable.
For the purpose of section 23, if there is any difference in the price of a grade of motor spirit with the same trade name or trade mark, the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark is taken to be the value of that grade of motor spirit.
Despite sections 23 and 24, the value of any grade of motor spirit which is uncustomed or which is not being retailed in Singapore under a trade name or trade mark or which is being retailed in Singapore under a trade name or trade mark but the retailers’ motor spirit pump price is not available, is the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at the retailers’ motor spirit pumps.
If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question is to be decided by the Director‑General.
(a) after payment of the customs duty or excise duty payable thereon; (b) under such conditions as the Director‑General may impose for deposit in a Government warehouse or licensed warehouse; or (c) under such conditions as the Director‑General may impose in any particular case. [3/2008]
(a) in the case of importation by sea, the time at which the vessel importing the goods had actually come within the limits of the port of Singapore to which the goods are consigned; (b) in the case of importation by road or rail, the time at which the goods come within Singapore; (c) in the case of importation by air, the time at which the aircraft lands at a customs airport; (d) in the case of importation from a free trade zone, the time at which the goods enter the customs territory; (e) in the case of exportation by sea, the time at which shipment of the goods on board the vessel by which they were exported commenced; (f) in the case of exportation by road or rail, the time at which the goods leave Singapore; (g) in the case of exportation by air, the time at which the aircraft leaves a customs airport; and (h) in the case of goods removed from the customs territory into a free trade zone for export, the time at which the goods are brought into the free trade zone.
(a) for the purpose of being shown or demonstrated in Singapore to enable manufacturers in Singapore to produce those articles to fulfil orders from abroad or for the soliciting of orders for goods to be supplied from abroad; or (b) by a manufacturer for the purposes of copying, testing or experimenting before the manufacturer produces those articles in Singapore, and which are used solely for the purposes set out in paragraph (a) or (b) and are not sold or consumed or put to normal use or used in any way for hire or reward while in Singapore.
(a) by sea — (i) at such authorised piers and places in Singapore as may be prescribed generally for all goods or in relation to such goods as may be specified; or (ii) at such piers and places in Singapore that the Director‑General, under prescribed circumstances, determines to be authorised piers and places in relation to such goods as the Director‑General may determine; (b) by air, at a customs airport; (c) by rail, at the customs station along the railway; or (d) by road. [25/2011]
Where any goods previously not dutiable have become dutiable by virtue of an order published under section 10(1), a senior officer of customs may require any importer importing the goods or local agency acting on behalf of a foreign exporter of the goods to register the importer’s or local agency’s business particulars at a customs office.
A person must not import or export dutiable goods or tranship goods of a class dutiable on import except under and in accordance with such regulations or restrictions as are prescribed.
(a) from the vessel on which the goods arrived; (b) from the customs airport at which the goods arrived; (c) from the customs station along the railway at which the goods arrived; (d) beyond any customs station at Woodlands or Tuas if the goods were brought into Singapore by road; or (e) from the free trade zone in which the goods were deposited or landed, except under and in accordance with the conditions contained in a permit issued by the proper officer of customs in such form as may be determined by the Director‑General.
(a) by an authority or a licensed FTZ operator administering a free trade zone of any dutiable goods from a vessel directly into the free trade zone, if a full and correct inward manifest as required under section 39 has been furnished to the proper officer of customs; [Act 33 of 2023 wef 01/03/2024] (b) of dutiable goods (other than intoxicating liquors or tobacco) the duty on which does not exceed such amount as the Minister may by order prescribe and which is in the possession or in the baggage of any person arriving in Singapore; (c) of intoxicating liquors or tobacco of such type and quantity as — (i) the Minister may by order prescribe; or (ii) the Director‑General or an officer of customs authorised by the Director‑General for the purpose of this subsection may, subject to any general or special directions of the Minister, determine, and which is in the possession or in the baggage of any person arriving in Singapore; (d) of motor fuel for use in the propulsion of any motor vehicle, aircraft or vessel which — (i) in relation to a motor vehicle — (A) is carried in a fuel supply tank of the motor vehicle; or (B) is of such amount as the Minister may by order prescribe and which is carried in a spare container of the motor vehicle; (ii) in relation to an aircraft, is carried in the fuel supply tank of the aircraft; and (iii) in relation to a vessel, is carried in the fuel supply tank of the vessel; (e) of dutiable goods imported by post unless so required by the proper officer of customs; and (f) of such dutiable goods as the Director‑General may, subject to any general or special directions of the Minister, determine. [3/2008; 25/2011; 29/2018]
(a) from an aircraft into the free trade zone in a customs airport and to be transhipped from that free trade zone directly into another aircraft at the same airport; or (b) from the free trade zone to be transhipped directly to a vessel berthed at the same free trade zone.
[Repealed by Act 4 of 2003]
(a) reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any railway wagon in accordance with any declaration made under section 59; or (b) knowingly neglect or omit to cause the goods to be exported or transhipped (as the case may be) in accordance with the declaration without the prior consent of the proper officer of customs.
(a) the vessel on which the goods arrived; (b) the customs airport at which the goods arrived; (c) the customs station along the railway at which the goods arrived; (d) any customs station at Woodlands or Tuas if the goods were brought into Singapore by road; or (e) the free trade zone in which the goods were deposited or landed, make personally or by an agent to the proper officer of customs a declaration, in accordance with section 96, of the particulars of the goods imported or exported or to be transhipped.
(a) a full and correct inward manifest, certified by the master, pilot, owner, agent or station‑master, containing full particulars as to the quantities, marks and description of goods brought into Singapore; (b) a full and correct statement of goods in transit discharged in Singapore; and (c) if so required by the Director‑General — (i) a full and correct manifest of all goods in transit not landed in Singapore; and (ii) a correct list of sea, air or railway stores on board the vessel, aircraft or train.
(a) within 2 months of the presentation of the amendment or within such longer period as the officer may allow; or (b) in any case where the amendment has not been presented within 3 months of the completion of the discharge of cargo from a vessel or an aircraft or a train, the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station‑master or the person authorised under section 39(2), is liable to pay on demand to the senior officer of customs twice the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000.
(a) a full and correct outward manifest of all goods exported thereon, or which have been taken aboard the vessel or aircraft as sea or air stores; (b) a full and correct statement of all goods transhipped; and (c) a full and correct loadlist in the form approved by the Director‑General and certified by such owner, agent or station‑master to contain full particulars of all the dutiable goods which have been received for loading onto the vessel, aircraft or train.
(a) lawfully removed therefrom for export or entry into customs territory; or (b) received for storage by the authority or licensed FTZ operator administering the free trade zone or the occupier or operator of the premises in which the goods are stored within the zone, [Act 33 of 2023 wef 01/03/2024] at the risk of the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39(2) (as the case may be) as if those goods had not been unshipped. [29/2018]
(a) the authority or licensed FTZ operator administering a free trade zone; or [Act 33 of 2023 wef 01/03/2024] (b) the occupier or operator of the premises in which the goods are stored within a free trade zone, then, the authority, licensed FTZ operator, occupier or operator is liable to pay the customs duty or excise duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs, as if those goods had been imported. [29/2018] [Act 33 of 2023 wef 01/03/2024]
(a) subject to paragraph (b), every relevant person mentioned in subsection (3B) at whose risk the goods remained under subsection (1); (b) if, at the time of their use or consumption, the dutiable goods were stored by — (i) the authority or licensed FTZ operator administering the free trade zone; or [Act 33 of 2023 wef 01/03/2024] (ii) the occupier or operator of any premises within the free trade zone, (b) the authority, licensed FTZ operator, occupier or operator, as the case may be. [29/2018] [Act 33 of 2023 wef 01/03/2024]
(a) in the case of a vessel — the master, owner or agent or person authorised under section 39(2); and (b) in the case of an aircraft — the pilot, owner or agent or person authorised under section 39(2). [29/2018]
(a) the value of any grade of motor spirit which is not being retailed in Singapore under a trade name or trade mark is the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at retailers’ motor spirit pumps; and (b) the value of any grade of motor spirit which is being retailed in Singapore under a trade name or trade mark is determined in accordance with section 23.
The master of any vessel in the territorial waters of Singapore must obey any signal made to the master from a preventive vessel or any instructions given by an officer of customs in uniform from any other vessel or any place requiring the master to stop or to heave to or to perform any other act.
(a) deemed to be uncustomed goods; and (b) liable to seizure and the vessel, aircraft or train may be detained by the proper officer of customs.
(a) unless the contrary is proved, deemed to have illegally removed those goods and landed them in Singapore; and (b) without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient or missing and the vessel, aircraft or train may be detained by the proper officer of customs until the customs duty or excise duty has been paid.
When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the master of the vessel must provide the officer with suitable shelter and accommodation on the vessel while the vessel remains in the territorial waters of Singapore.
(a) has free access to every part of the vessel, aircraft or train; (b) has the power to mark any dutiable goods before landing; and (c) has the power to lock up, seal, mark or otherwise secure any dutiable goods, including sea, air or railway stores on board the vessel, aircraft or train.
(a) a vessel or train must be secured in a locked store specifically provided for the purpose; and (b) an aircraft must be secured in a locked cabin box or other receptacle specifically provided for the purpose.
[Repealed by Act 3 of 2008]
(a) in the absence of proof to the contrary, presumed to have illegally removed the goods; and (b) without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient.
(a) by sea, must on first arrival be landed and deposited by the importer or the importer’s agent in a free trade zone; and (b) by any other means, must on first arrival or landing be deposited by the importer or the importer’s agent in a Government warehouse or licensed warehouse or, if so required, a customs office or customs station or in any other place approved by the Director‑General in writing. [3/2008]
(a) must be deposited in a Government warehouse or licensed warehouse; and (b) are liable to warehouse rent at the prescribed rates applicable to those goods. [3/2008]
(a) by post; and (b) by rail as stores for use in railway restaurant cars.
A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse or customs office or customs station or in any other place approved by the Director‑General in writing be opened, weighed or otherwise examined, and, after the goods or package has been so opened or examined, may cause the same to be sealed or marked in any manner that the senior officer of customs thinks fit. [3/2008]
The Government shall not be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause, while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing or in the lawful custody or control of any officer of customs, unless the loss has been caused by the wilful neglect or default of an officer of customs or of a person employed by the Government in connection with the customs.
No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with the customs unless the loss has been caused by his or her wilful neglect or default.
A person must not store, keep or have in the person’s possession any dutiable goods except under customs control.
(a) such conditions as may be prescribed; and (b) such further conditions as the Director‑General may direct to be endorsed on the licence in any particular case. [3/2008]
(a) a licence for warehousing such dutiable goods as provided for in section 51(1); and (b) where the dutiable goods consist of intoxicating liquors, a licence for the bottling of such intoxicating liquors as provided for in section 66(1). [3/2008]
[Not in use]
(a) any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist in the service of the Government or by any person registered as a pharmacist under the Pharmacists Registration Act 2007 and has in force a valid practising certificate issued under that Act or, with the approval of the Director‑General, by a qualified chemist which is proved to be for genuine medicinal or scientific purposes; and (b) any distillation by a legally qualified medical practitioner or by any chemist in the service of the Government or by any person registered as a pharmacist under the Pharmacists Registration Act 2007 and has in force a valid practising certificate issued under that Act or, with the approval of the Director‑General, by a qualified chemist which is proved to be for genuine medicinal or scientific purposes or, with the approval of the Director‑General, to any distillation of essential oils. [48/2007]
A senior officer of customs, or any officer of customs deputed by him or her for the purpose, has at all times access to any premises licensed under this Part.
[Repealed by Act 5 of 2015]
(a) the tobacco has been manufactured in a factory licensed under section 63(1) or under section 83(3) for manufacturing dutiable goods; (b) provision to the satisfaction of the Director‑General has been made for the control and supervision in the factory of the deposit and issue for use of the tobacco on which duty has been paid; (c) the tobacco has been imported by the manufacturer or purchased by the manufacturer before removal from customs control; (d) the tobacco is re‑exported within 6 months from the date upon which excise duty was paid; and (e) the prescribed monthly supplementary licence fee has been paid before the removal into the factory of the tobacco as it is intended to re‑export after manufacture. [3/2008]
(a) by section 13, unless the Minister otherwise directs; or (b) by section 15 or 28.
(a) the goods are identified to the satisfaction of a senior officer of customs at the Port of Singapore or any customs airport at which goods are shipped or loaded for re‑export, or at the place of re-export; (b) the drawback claimed in respect of any one consignment of re‑exported goods is at least $100; (c) the goods are re‑exported within 6 months of the date upon which the customs duty or excise duty was paid; (d) payment of drawback upon goods of a class to which the goods to be re‑exported belong has not been prohibited by any subsidiary legislation made under this Act; (e) written notice has been given to a senior officer of customs at or before the time of re‑export that a claim for drawback will be made and established to the satisfaction of a senior officer of customs within 3 months of the date of re‑export; (f) the goods have not been used after importation; and (g) a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled. [33/2000]
Every person claiming drawback on any goods re‑exported must, personally or by the person’s agent, make to a senior officer of customs a declaration, in accordance with section 96, that the goods have actually been re‑exported and have not been relanded and are not intended to be relanded at any place in Singapore.
(a) the prescribed goods exported have been manufactured on premises approved by the Director‑General; (b) provision to the satisfaction of the Director‑General has been made for the control and supervision on the premises of the deposit and issue for use of the prescribed goods; (c) such books of account are kept as the Director‑General may require for the purpose of ascertaining the quantity of the prescribed goods used in the manufacture; (d) the prescribed goods are exported within 12 months from the date upon which customs duty or excise duty was paid or within such longer period as may be approved by the Director‑General; and (e) a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled.
(a) the Director‑General; or (b) if any of the specified activities is an activity referred to in paragraph (b) of the definition of “specified activity” in subsection (9), the Director‑General and the Comptroller. [3/2008]
(a) the licensee is not required by this Act or the Goods and Services Tax Act 1993 to take out a separate licence for each of those activities; and (b) the premises in respect of which the composite licence is granted are deemed to be licensed under the relevant provisions of this Act or the Goods and Services Tax Act 1993, as the case may be. [3/2008]
“Comptroller” means the Comptroller of Goods and Services Tax and includes any person authorised by the Comptroller to grant a composite licence; “specified activity” means — (a) in relation to any goods liable to duty — (i) warehousing dutiable goodsfor which a licence is required under section 51; (ii) manufacturing dutiable goods for which a licence is required under section 63; (iii) bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any such intoxicating liquors, for which a licence is required under section 66; or (iv) selling goods to tourists and to returning or departing residents of Singapore free of duty for which a licence is required under section 82; or (b) in relation to any goods liable to goods and services tax on the import of goods into Singapore under the Goods and Services Tax Act 1993, storing goods without payment of such tax for which a licence is required under regulations made pursuant to section 37(5)(b) of that Act. [3/2008; 25/2011]
[Repealed by Act 4 of 2003]
(a) with or without the authority of the registered user; and (b) before the notification to the Director‑General by the registered user in the prescribed manner, of cancellation of the authentication code, that notice is, for the purposes of this Act, presumed to be made by the registered user unless the registered user adduces evidence to the contrary.
(a) certified by the Director‑General to contain all or any information transmitted in accordance with this section; and (b) duly authenticated in the manner specified in subsection (8) or is otherwise duly authenticated by showing that there is no material discrepancy between the electronic notice or copy thereof certified by the Director‑General and the copy of the same electronic notice kept by an independent record keeper appointed under any regulations made under subsection (13), is admissible as evidence of the facts stated or contained therein.
(a) giving the authentication code and other particulars of any user and device (if known) involved in the production and transmission of, and identifying the nature of, the electronic notice or copy thereof; and (b) purporting to be signed by the Director‑General or by a person occupying a responsible position in relation to the operation of the computer service at the relevant time, is sufficient evidence that the electronic notice or copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
(a) prescribing the conditions for subscription to the computer service, including the manner in which the authentication codes are to be assigned; (b) prescribing the manifests, returns, lists, statements, declarations, directions, notices, permits, receipts or any other document which may be transmitted through the computer service including the form and manner in which they are to be transmitted; (c) for the correction of errors in or amendments to electronic notices; (d) prescribing the procedure for use of the computer service including the procedure in circumstances where there is a breakdown or interruption in the service; (e) for the appointment of an independent record keeper to be charged with the duty to maintain for a prescribed period a record of all the electronic notices and transactions made through the data service provider between the Director‑General and the registered users, such a duty to include keeping the database reports; (f) for the independent record keeper to produce a copy of the relevant record pertaining to any electronic notice or a copy thereof to either the Director‑General or the registered user, whose electronic notice is in issue, when requested by either party to do so; (g) for the standards of security, confidentiality, data integrity and conduct of the computer service and for the review of the operations and activities of the data service provider by such authority or expert as may be prescribed; and (h) generally for the better provision of the computer service.
(a) the inspection, copying thereof or extraction therefrom cannot reasonably be performed without taking possession; (b) the books, documents or records may be interfered with or destroyed unless possession is taken; or (c) the books, documents or records may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of customs duty, excise duty, tax or penalty, or in proceedings by way of an appeal against an assessment of customs duty, excise duty or tax.
(a) be published; or (b) be communicated or disclosed to any person, except where it is necessary for the purposes of — (c) a prosecution under this Act or the Goods and Services Tax Act 1993; (d) enabling an officer of customs to enforce a provision of this Act; (e) enabling the Comptroller of Goods and Services Tax or an officer of customs to enforce a provision of the Goods and Services Tax Act 1993; (f) enabling an officer of customs to investigate a suspected offence under this Act; (g) enabling the Comptroller of Goods and Services Tax or an officer of customs to investigate a suspected offence under the Goods and Services Tax Act 1993; (h) a prosecution of such offence under such written law (other than this Act and the Goods and Services Tax Act 1993) as may be prescribed; (i) enabling a public agency to enforce such provision of such written law (other than this Act and the Goods and Services Tax Act 1993) as may be prescribed; (j) enabling a public agency to investigate such suspected offence under such written law (other than this Act and the Goods and Services Tax Act 1993) as may be prescribed; (k) enabling a public agency to take steps to protect individuals and communities from risks or threats to public health or safety, or to protect against risks or threats to the security of Singapore (including her financial and economic security), provided the approval of the Minister has been given for the publication, communication or disclosure for such purpose; or (l) satisfying a request for information under section 353 of the Copyright Act 2021, section 59B or 67D of the Geographical Indications Act 2014, section 68I of the Registered Designs Act 2000* , orsection 85B or 93E of the Trade Marks Act 1998. [25/2011; 3/2014; 34/2018; 22/2021] [*Updated to be consistent with the 2020 Revised Edition] [Act 34 of 2018 wef 21/11/2022]
(a) a specific public agency or a class of public agencies; and (b) a specific request for particulars, information or documents, or requests for particulars, information or documents falling within such class as the Minister may in his or her approval specify. [25/2011]
“Comptroller”, in relation to goods and services tax, has the meaning given by the Goods and Services Tax Act 1993; “public agency” means a public officer, an organ of state or a ministry or department of the Government, or a public authority established by or under any public Act for a public purpose or a member, an officer or an employee, or any department, thereof. [25/2011; 3/2014]
(a) invoices; (b) books of accounts; (c) bills of lading; (d) packing lists; (e) certificates of origin; (f) certificates of analysis; (g) certificates of insurance; (h) any document or record on the terms of trade relating to the purchase, importation, sale or exportation of the goods by the importer or exporter or the importer’s or exporter’s agent; and (i) such other documents or records as may be prescribed. [25/2011]
(a) in relation to goodsin a Government warehouse or licensed warehouse, for a period of at least 5 years from the date those goods are removed from the Government warehouse or licensed warehouse, as the case may be; or (b) in any other case, for a period of at least 5 years from the date on which the goods are released by the proper officer of customs. [2/2007; 3/2008]
(a) by delivering the notice or document to the person; (b) by sending the notice or document by registered post addressed to the person at the person’s usual or last known place of residence or business; (c) where the person is a body of persons or a company — (i) by delivering the notice or document to the secretary or other similar officer of the body of persons or company at its registered office or principal place of business; or (ii) by sending the notice or document addressed to the body of persons or company at its registered office or principal place of business; or (d) by an electronic notice transmitted in accordance with section 86.
(a) declare to the proper officer of customs at the customs station all dutiable goods in his or her possession, whether on his or her person or in any baggage or in any vehicle — (i) which exceed his or her duty free allowance; or (ii) for which no duty free allowance is granted; and (b) pay the customs duty or excise duty leviable thereon before he or she proceeds.
(a) proceed to the Red Channel to declare to the proper officer of customs all dutiable goods in his or her possession, whether on his or her person or in any baggage or in any vehicle — (i) which exceed his or her duty free allowance; or (ii) for which no duty free allowance is granted; and (b) pay the customs duty or excise duty leviable thereon before he or she proceeds.
(a) to ascertain whether they are goods of a description liable to any customs duty or excise duty; (b) to ascertain the customs duty or excise duty payable on the goods; or (c) for such other purposes as the proper officer of customs may consider necessary.
(a) give a full and true account of the particulars for which provision is made in the form; and (b) be in duplicate or in such other number of copies as the person to whom the declaration is required to be made may direct.
(a) a senior officer of customs may refuse to transact business with the agent or employee unless the person or a member of the firm identifies the agent or employee to the officer as empowered to transact the business and deposits with that officer a signed authority authorising the agent or employee to transact the business on behalf of that person or firm; or (b) a senior officer of customs may in addition require that person or firm to give any security that the officer may consider adequate for the faithful and incorrupt conduct of the agent or employee acting on behalf of that person or firm.
(a) is determined by the Director‑General under section 31(1)(a)(ii) to be an authorised pier or place in Singapore reserved for the separate and exclusive import, export and transhipment by sea of goods by a particular person or class of persons associated with the applicant; (b) is prescribed by regulations under section 143 to be a customs airport reserved for the separate and exclusive import, export and transhipment by air of goods by a particular person or class of persons associated with the applicant; or (c) is prescribed by regulations under section 143 to be a customs office or a customs station reserved for the separate and exclusive import, export and transhipment of goods by a particular person or class of persons associated with the applicant, the Director‑General may, with the approval of the Minister, require the applicant to pay to the Director‑General a rate at such intervals and at such amount or rate as may be prescribed, for or in connection with acts required by or under this Act to be done by officers of customs at that place or part thereof. [18/2012]
(a) charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act; and (b) interest payable on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment. [25/2011]
(a) charges for the late payment of any customs duty, excise duty, tax, fee or other charge under this Act; or (b) interest on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment, is deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection. [25/2011]
(a) the person declared by the Director‑General under subsection (1) to be the agent of any person who is an owner of such moneys must — (i) within 14 days after the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and (ii) retain such amount of the moneys as is presumed under paragraph (b) to be owned by the person from whom duty is due and, subject to paragraph (c), within 42 days after the receipt of the notice under subsection (1), or within such longer period as the Director‑General in his or her discretion may allow, pay over the duty due from such amount to the Director‑General; (b) it is presumed, until the contrary is proved, that the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1) and that the joint owners of any immovable property share the proceeds of sale of the property equally; (c) any owner of such moneys who objects to the share presumed under paragraph (b) must give written notice of the owner’s objection to the person declared to be the agent under subsection (1) within 28 days after the receipt of the notice of the agent under paragraph (a)(i), or within such longer period as the Director‑General in his or her discretion may allow, and furnish proof as to the owner’s share of the moneys; (d) where an objection under paragraph (c) has been received, the person declared to be the agent must — (i) retain the amount of such moneys mentioned in paragraph (a)(ii) until such time as the Director‑General by notice under paragraph (e) informs the person of the Director‑General’s decision on the objection; and (ii) inform the Director‑General of the objection within 7 days after the receipt of the objection; (e) the Director‑General must consider the objection and must by written notice inform the person declared to be the agent of the Director‑General’s decision and the agent must, despite any appeal under paragraph (f), pay over any duty due from the share of moneys decided by the Director‑General as the amount, not exceeding the amount presumed under paragraph (b) to be the share of the person by whom the duty is payable, held by the agent for or due by the agent to the person; (f) any owner of such moneys aggrieved by the decision of the Director‑General under paragraph (e) may, despite section 100, appeal against the decision to the General Division of the High Court; and (g) for the purpose of this subsection, “joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders. [25/2011; 40/2019]
(a) the agent is deemed to have been acting under the authority of the person by whom the duty is payable (called in this section the person in default); (b) the amount of the duty due from the person in default is reduced by the amount paid by the agent to the Director‑General; and (c) the amount of the reduction is, to the extent of that amount, deemed to have been paid to the person in default in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the person in default. [25/2011]
(a) an amount of duty is due from any person under this Act otherwise than as an agent under this section; (b) except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the person in default by or under any written law, contract or scheme; and (c) before payment of the amount mentioned in paragraph (b) is made to the person in default, the Director‑General serves notice on any public officer by whom the payment is to be made that the duty is due from the person in default, then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the duty mentioned in paragraph (a), and if the public officer makes such a reduction — (d) the amount of the duty mentioned in paragraph (a) is reduced by the amount of the reduction; and (e) the amount of the reduction is, to the extent of such amount, deemed to have been paid to the person in default in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph (b) to the person in default. [25/2011]
Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the duty; and is to be indemnified against any person for all payments made by the firstmentioned person in pursuance and by virtue of this Act [25/2011]
Where it is provided in this Act that the decision on any matter rests with the Director‑General then unless it is specifically provided that the decision is at the discretion of the Director‑General, any person aggrieved by the Director‑General’s decision may appeal to the Minister whose decision is final.
(a) dutiable or uncustomed goods; (b) goods liable to forfeiture under this Act; (c) goods as to which any offence under this Act has been committed; or (d) books, records, documents or other articles, directly or indirectly, relating to any transaction or dealing in any of the goods mentioned in this subsection, the Magistrate or the senior officer of customs may issue a warrant authorising any officer of customs, named therein, by day or by night and with or without assistance — (e) to enter the dwelling house, shop or other building or place and there to search for and seize any goods reasonably suspected of being dutiable or uncustomed goods, or goods liable to forfeiture under this Act, or goods as to which any offence under this Act is suspected to have been committed, or any books, records, documents or other articles which may reasonably be believed to be, directly or indirectly, relating to any transaction or dealing in any of the goods mentioned in this subsection; (f) to arrest any person or persons being in such dwelling house, shop, building or place, in whose possession the goods, books, records, documents or other articles may be found, or whom the officer may reasonably suspect to have concealed or deposited the goods, books, records, documents or other articles; and (g) to make copies of and take any reasonable steps to preserve any books, records, documents or other articles mentioned in sub‑paragraph (e).
(a) break open any outer or inner door of the dwelling house, shop or other building or place and enter therein; (b) forcibly enter that place and every part thereof; (c) remove by force any obstruction to such entry, search, seizure and removal as that officer is empowered to effect; and (d) detain every person found in that place until that place has been searched.
A Magistrate orsenior officer of customs not below the rank of Assistant Director‑General of Customs may himself or herself do what he or she may under section 101 empower an officer of customs to do whenever the Magistrate or senior officer of customs is competent to issue a warrant under that section.
(a) dutiable or uncustomed goods; (b) goods liable to forfeiture under this Act; (c) goods as to which any offence under this Act has been committed; or (d) books, records, documents or other articles, directly or indirectly, relating to any transaction or dealing in any of the goods mentioned in this subsection, and if the officer has reasonable grounds for believing that by reason of the delay in obtaining a search warrant the goods, books, records, documents or other articles are likely to be removed, the officer may exercise in, upon and in respect of that dwelling house, shop or other building or place all the powers mentioned in section 101 as if the officer were authorised to do so by a warrant issued under that section.
(a) is entitled at any time to have access to, and inspect and check the operation of, any computer and any associated device, apparatus or material which is or has been in use in connection with any data or document to which section 102 or 103 applies; and (b) may require — (i) the person by whom or on whose behalf the computer is or has been so used; or (ii) any person having charge of, or otherwise concerned with the operation of, the computer, device, apparatus or material, (b) to provide the Magistrate or the senior officer of customs with such reasonable assistance as he or she may require for the purposes of paragraph (a).
(a) go on board any vessel or aircraft in the Port of Singapore or in any customs airport or place or within the territorial waters of Singapore and remain on board as long as the vessel or aircraft remains in Singapore; (b) require the master of the vessel or the captain of the aircraft to give such information relating to the vessel or aircraft, cargo, stores, crew, passengers or voyage as the officer may consider necessary; (c) rummage and search all parts of the vessel or aircraft for uncustomed goods; (d) examine all goods on board and all goods then being loaded or unloaded; (e) demand all documents which ought to be on board the vessel or aircraft; (f) require all or any such documents to be brought to the officer for inspection; and (g) if necessary, retain any such documents brought to the officer for inspection.
(a) stop the vehicle and allow the officer to examine it or move his or her vehicle to another place for examination; and (b) not proceed until permission to do so has been given by the officer.
(a) open all parts of the vehicle for examination by the officer; and (b) take all measures necessary to enable any examination that the officer considers necessary to be made.
(a) erect or place barriers in or across any public road or street or in any public place in such manner as the officer may think fit; and (b) take all reasonable steps to prevent any vehicle from being driven or ridden past any such barrier mentioned in paragraph (a).
(a) examine any goods in the course of being imported or exported or intended to be imported or exported; (b) for the purposes of such examination direct the goods to be brought to a customs office or a customs station; and (c) open any package or receptacle.
(a) permit his or her person, goods and baggage to be searched by the officer; or (b) together with the goods and baggage accompany the officer to a customs office or customs station or police station and there permit his or her person, goods and baggage to be searched by an officer of customs.
(a) the seizure of goods apply to all the contents of any package or receptacle in which the same are found and to any article used to conceal the same; (b) the seizure of any vessel or aircraft apply also to the tackle, equipment and furnishings of the vessel or aircraft; and (c) the seizure of conveyances apply to all equipment thereof and to any animal by which the same is drawn.
When any vehicle, vessel or aircraft has been seized under this Act, a senior officer of customs may temporarily return the vehicle, vessel or aircraft to the owner of the same on security being furnished to the satisfaction of the officer that the vehicle, vessel or aircraft will be surrendered to the officer on demand.
(a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence under this Act; (b) any person whom the officer may reasonably suspect to have in the person’s possession any dutiable or uncustomed goods or any goods liable to seizure under this Act; or (c) any person against whom a reasonable suspicion exists that the person has been guilty of an offence under this Act, and may search or cause to be searched, any person so arrested.
Prosecutions, in respect of offences committed under this Act, may, with the authorisation of the Public Prosecutor, be conducted by a senior officer of customs or any officer of customs specially authorised in writing in that behalf by the Director‑General. [15/2010]
Despite any written law to the contrary, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act and has the power to impose the full penalty or punishment in respect of the offence.
(a) whether the customs duties or excise duties have been paid in respect of those goods; (b) whether they have been lawfully imported or lawfully landed, or lawfully manufactured; (c) whether any goods are exempt from customs duty or excise duty under section 13; (d) concerning the place from where those goods were brought; or (e) whether drawback has been lawfully claimed, in every such case the burden of proof thereof shall lie on the defendant in such prosecution.
(a) any thing containing any dutiable, prohibited or uncustomed goods; (b) the keys of any thing containing any dutiable, prohibited or uncustomed goods; (c) the keys of any place or premises or any part thereof in which any dutiable, prohibited or uncustomed goods are found; or (d) a document of title relating to any dutiable, prohibited or uncustomed goods or any other document intended for the delivery of any dutiable, prohibited or uncustomed goods, is, until the contrary is proved, presumed to have had those dutiable, prohibited or uncustomed goods in the person’s possession.
Where the fine The period may extend to does not exceed $50 2 months exceeds $50 but does not exceed $100 4 months exceeds $100 but does not exceed $200 6 months with one additional month for every $100 after the first $200 of the fine until a maximum period of 6 years is reached.
On any trial before any court and in any proceedings on appeal in the Supreme Court, relating to the seizure of goods subject to forfeiture under this Act, the court is to proceed to the trial or hear the appeal on the merits of the case only, without inquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence on such merits.
Nothing in this Act is deemed to prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law for the time being in force in Singapore, except that a person must not be punished more than once for the same offence.
No person is, in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, entitled to the costs of the proceedings or to any damages or other relief other than an order for the return of the goods or the payment of their value unless the seizure was made without reasonable or probable cause.
(a) makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration, certificate or other document required by this Act, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; (b) makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration or document, made for consideration of any officer of customs on any application presented to the officer, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; or (c) makes or causes to be made a declaration required by this Act of the value of dutiable goods imported into or manufactured in Singapore for the purpose of assessment of customs duty or excise duty, which declaration is untrue or incorrect in any particular or is incomplete by any material particular having been omitted therefrom, shall be guilty of an offence. [3/2008; 25/2011]
(a) that the declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, the document; or (b) where the declaration was made or recorded in English by interpretation from any other language, that the declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant. [3/2008]
(a) counterfeits or falsifies, or uses, when counterfeited or falsified — (i) any document which is or may be required under this Act; or (ii) any document used in the transaction of any business or matter relating to customs; or (b) fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs, shall be guilty of an offence. [3/2008]
(a) fails to make a declaration of dutiable goods which are imported into, exported from or transhipped in Singapore; or (b) fails to make a declaration of the value of dutiable goods imported into or manufactured in Singapore for the purpose of the assessment of customs duty or excise duty, shall be guilty of an offence. [3/2008]
Any person who fails or refuses to produce to a proper officer of customs any document required to be produced under section 85 shall be guilty of an offence. [3/2008]
Any person who is in any way concerned in any fraudulent evasion of, or attempt to fraudulently evade, any customs duty or excise duty shall be guilty of an offence. [3/2008]
Any person who after he or she denies having, is found to have, any dutiable or prohibited goods in the person’s baggage or upon his or her person or otherwise in the person’s possession shall be guilty of an offence. [3/2008]
Any person who is in any way concerned in importing any uncustomed or prohibited goods shall be guilty of an offence. [3/2008]
Any person who is in any way concerned in exporting any uncustomed or prohibited goods shall be guilty of an offence. [3/2008]
Any person who ships, unships, loads, unloads, lands or delivers, or who assists or is concerned in the shipping, unshipping, loading, unloading, landing or delivery of, any uncustomed or prohibited goods, whether or not the goods are shipped, unshipped, loaded, unloaded, landed or delivered, shall be guilty of an offence. [3/2008]
(a) stores, keeps or has in the person’s possession any — (i) dutiable or prohibited goods, except under customs control; or (ii) uncustomed goods; (b) is in any way concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to defraud the Government of any customs duty or excise duty thereon, or to evade any of the provisions of this Act; or (c) knowingly harbours or conceals, or permits, suffers, causes, or procures to be harboured or concealed, any dutiable, uncustomed or prohibited goods, shall be guilty of an offence. [3/2008; 25/2011]
Any person who sells, exchanges or gives away, or offers to sell, exchange or give away, to any person in Singapore goods which are the person’s duty‑free allowances in Singapore shall be guilty of an offence. [3/2008]
(a) illegally removes or withdraws, or in any way assists or is concerned in the illegal removal or withdrawal of, any goods from any customs control; (b) is in any way concerned in the manufacture of any dutiable or prohibited goods — (i) in contravention of section 63; or (ii) without a licence granted under section 83 for manufacturing dutiable goods; or (c) is in any way concerned in bottling, blending, compounding or varying any intoxicating liquors — (i) in contravention of section 66; or (ii) without a licence granted under section 83 for bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any intoxicating liquors, shall be guilty of an offence. [3/2008]
(a) not less than 10 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the offence or $5,000, whichever is the lesser amount, subject to a minimum of $1,000 where the specified offence involves goods consisting wholly or partly of relevant tobacco products; and (b) not more than 20 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $5,000, whichever is the greater amount, except that where the amount of customs duty or excise duty cannot be ascertained, the penalty may amount to a fine not exceeding $5,000, subject to a minimum of $1,000 where the specified offence involves goods consisting wholly or partly of relevant tobacco products. [3/2008; 25/2011]
(a) that or any other specified offence; or (b) any offence under the repealed section 130(1) in force immediately before 4 April 2008, shall be liable on conviction to a fine mentioned in subsection (2), or to imprisonment for a term not exceeding 2 years, or to both. [3/2008]
(a) to a fine of — (i) not less than 15 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the offence, subject to a minimum of $1,000; and (ii) not more than 20 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $10,000, whichever is the greater amount; or (b) to imprisonment for a term not exceeding 3 years, or to both. [3/2008; 25/2011]
(a) that or any otherspecified offence involving such goods; or (b) any offence under the repealed section 130(1) in force immediately before 4 April 2008 involving such goods, then the person shall be liable to — (c) a fine of — (i) not less than 30 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the firstmentioned specified offence, subject to a minimum of $2,000; and (ii) not more than 40 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $20,000, whichever is the greater amount; or (d) imprisonment for a term not exceeding 6 years, or to both. [25/2011]
(a) that or any other specified offence involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight; or (b) any offence under the repealed section 130(1) in force immediately before 4 April 2008 involving goods consisting wholly or partly of relevant tobacco products exceeding 2 kilogrammes in weight, then the person shall be punished with — (c) a fine of — (i) not less than 30 times the amount of the customs duty, excise duty or tax the payment of which would have been evaded by the commission of the firstmentioned specified offence, subject to a minimum of $2,000; and (ii) not more than 40 times the amount of the customs duty, excise duty or tax the payment of which would have been so evaded or $20,000, whichever is the greater amount; and (d) imprisonment for a term not exceeding 6 years. [25/2011]
“relevant tobacco products” means any cigarette, cigar, cheroot or cigarillo or any other form of tobacco including — (a) any mixture containing tobacco; and (b) any tobacco substitute which is capable of being smoked; “specified offence” means an offence under section 128D, 128E, 128F, 128G, 128H, 128I, 128J or 128K. [3/2008]
(a) refuses to answer the question or does not truly answer the question; (b) refuses to give such information or produce such document; or (c) furnishes as true information or document which the person knows or has reason to believe to be false, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
[Repealed by Act 3 of 2008]
(a) destroys, damages, erases or otherwise manipulates data stored in, or used in connection with, a computer; (b) introduces into, or records or stores in, a computer by any means data for the purpose of — (i) destroying, damaging, erasing or altering other data stored in that computer; or (ii) interfering with, interrupting or obstructing the lawful use of, that computer or the data stored in that computer; or (c) otherwise uses a computer, the purpose or effect of which is to reduce, avoid or evade any liability to customs duty, excise duty or tax imposed or which would otherwise have been imposed by this Act, or to defeat any provision of this Act, shall be guilty of an offence and shall be liable — (d) on the first conviction to a fine of not less than 10 times the amount of the customs duty, excise duty or tax or $5,000 whichever is the lesser amount, and of not more than 20 times the amount of the customs duty, excise duty or tax or $5,000 whichever is the greater and where the amount of customs duty or excise duty cannot be ascertained, the penalty shall be a fine not exceeding $5,000; and (e) on the second or subsequent conviction to the fine mentioned in sub‑paragraph (d) or to imprisonment for a term not exceeding 2 years or to both.
Any person who knowingly advances or furnishes money for the purpose of establishing or conducting any business comprising the sale, purchase, hire, receiving, concealment, disposal or dealing of uncustomed goods shall be guilty of an offence and shall be liable on conviction to a fine of not less than $100,000 and not more than $1 million and shall also be liable to imprisonment for a term not exceeding 6 years.
(a) isin any way concerned in adding deleterioussubstancesto any intoxicating liquor for consumption or for sale; or (b) stores, keeps or has in the person’s possession any intoxicating liquor to which has been added deleterious substances, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
If any person obtains, attempts to obtain or abets in obtaining, or does anything whereby there might be obtained by any person, any amount by way of drawback of any duty in respect of any goods which is not lawfully payable or allowable in respect thereof or which is greater than the amount so payable or allowable, the person shall be guilty of an offence and shall be liable on conviction to a fine of 3 times the value of the goods or $5,000, whichever is the greater.
(a) section 63(1), or section 83(3) for manufacturing dutiable goods, who knowingly keeps or has in the person’s possession any still, utensil, apparatus, equipment or machinery for the manufacture of any dutiable goods; or (b) section 66(1), or section 83(3) for bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any intoxicating liquors, who knowingly keeps or has in the person’s possession any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquor, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 18 months or to both. [3/2008]
(a) where a motor vehicle is driven past the Customs gantry before the departure bay of the Immigration Checkpoint at any prescribed place, the person in charge of that motor vehicle is presumed, until the contrary is proved, to have attempted to leave Singapore in that motor vehicle or with that motor vehicle in a vessel, as the case may be; (b) where a motor vehicle is fitted with an instrument or gauge which indicates or measures the amount of motor fuel in any fuel supply tank of the motor vehicle, the indication or measurement on that instrument or gauge is, until the contrary is proved, evidence of the amount of motor fuel in that fuel supply tank; (c) the proper officer of customs may measure or otherwise ascertain the quantity of motor fuel carried in a fuel supply tank of any motor vehicle registered under the Road Traffic Act 1961. [25/2011]
(a) assaults, abuses or obstructs any officer of customs or other public servant or any person acting in the officer’s or public servant’s aid or assistance, or duly employed for the prevention of offences under this Act in the execution of his or her duty or in the due seizing of any goods liable to seizure under this Act; (b) rescues or endeavours to rescue, or causes to be rescued, anything which has been duly seized; (c) before or after any seizure, staves, breaks or otherwise destroys any package or goods to prevent the seizure thereof or the securing of the same; or (d) intentionally offers any resistance or illegal obstruction to the lawful apprehension of himself or herself or of any other person, or escapes or attempts to escape from any custody in which he or she is lawfully detained, or rescues or attempts to rescue any other person from any custody in which that person is lawfully detained, shall be guilty of an offence and shall be liable — (e) on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 18 months or to both; and (f) in the case of a second or subsequent conviction to a fine not exceeding $20,000 and to imprisonment for a term not exceeding 3 years.
(a) makes any collusive seizure or delivers up or makes any agreement to deliver up or not to seize any vessel or aircraft or other means of conveyance, or any goods liable to seizure; (b) accepts, agrees to accept, or attempts to obtain, any bribe, gratuity, recompense or reward for the neglect or non‑performance of his or her duty; or (c) conspires or connives with any person to import or export or is in any way concerned in the importation or exportation of any dutiable goods for the purpose of seizing any vessel, aircraft or conveyance or any goods and obtaining any reward for such seizure or otherwise, the officer or person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both, and is to be interdicted from holding office in the public service of the Government.
Every omission or neglect to comply with, and every act done or attempted to be done contrary to, the provisions of this Act, or any breach of the conditions and restrictions subject to, or upon which, any licence or permit is granted under this Act, shall be an offence and in respect of any such offence for which no penalty is expressly provided the offender shall be liable to a fine not exceeding $5,000.
Any person who attempts to commit any offence punishable under this Act, or abets the commission of the offence, shall be punished with the punishment provided for the offence.
(a) the offence was committed without his or her consent or connivance; and (b) he or she exercised all such diligence to prevent the commission of the offence as he or she ought to have exercised, having regard to the nature of his or her functions in that capacity and to all the circumstances.
(a) by the employee in the course of his or her employment; or (b) by the agent when acting on behalf of the person or by the agent’s employee when acting in the course of his or her employment in such circumstances that had the act, omission, neglect or default been committed by the agent, the agent’s principal would have been liable under this section.
Nothing done by an officer of the Government in the course of his or her duties is deemed to be an offence under this Act.
(a) to regulate the powers and duties to be exercised and performed by officers of customs; (b) to provide for the ranks, uniforms, insignias or badges of rank, accoutrements and equipment of officers of customs; (c) to regulate the conduct of all matters relating to the collection of duties and taxes under this Act; (d) to prescribe customs offices and customs stations, either generally or for the separate and exclusive import, export and transhipment of goods by a particular person or class of persons; (e) to prescribe customs airports for the import, export and transhipment of dutiable goods by air, either generally or for the separate and exclusive import, export and transhipment by a particular person or class of persons; (f) to specify the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Singapore and to fix the rate of drawback thereon and to prohibit the payment of drawback upon the re-export of any specified goods or description of goods; (g) to prescribe the method of importing, exporting or removing any dutiable goods; (h) to prescribe the manner in which goods of a class dutiable on import may be transhipped; (ha) for the registration of any person making a declaration under this Act; (hb) to provide for matters relating to the World Customs Organization SAFE Framework of Standards to Facilitate and Secure Global Trade or any other similar framework by any international body; (i) to prescribe the procedure relating to documentation, storage, movement, examination, sealing and security of containers and containerised cargoes; (j) to prescribe the manner and method of payment of any duty payable or chargeable under this Act; (k) to prescribe the days and times during which any customs office, customs station, Government warehouse, licensed warehouse or bottling warehouse may be open for business; (l) to regulate the deposit, custody and withdrawal of goods in and from Government warehouses, licensed warehouses and bottling warehouses and the management and control of the same; (m) to prescribe the amount to be paid as warehouse rent on goods deposited in a Government warehouse; (n) to prescribe the manner in which intoxicating liquor must be denatured in a Government warehouse or licensed warehouse; (o) to regulate the erection, inspection, supervision, management and control of distilleries, breweries or tobacco or other factories and the fittings, implements, machinery and apparatus maintained therein; (p) to regulate the hours during which manufacture may or may not take place and during which goods may be removed from a distillery, brewery or tobacco or other factory; (q) to regulate the blending, compounding, varying and bottling of intoxicating liquors in bottling warehouses and to fix the fees to be paid for bottling dutiable intoxicating liquor; (r) to prescribe the books to be kept by licensees; (s) to regulate the grant and transfer of licences; (sa) to provide that no compensation may be given in the event of a suspension, withdrawal or surrender of a licence; (sb) to prescribe the fees to be paid for any declaration, or any application for or grant of any licence, permit, authorisation, approval or registration, or for any other matter or thing done under this Act by officers of customs, and for any service rendered by officers of customs which is not required to be done under this Act, and to provide for the circumstances in which such fees or any part thereof may be refunded; (t) to prescribe the rates of overtime fees to be paid when officers of customs are required to work beyond the ordinary hours prescribed and the conditions under which the overtime is permitted; (u) [Deleted by Act 5 of 2015] (v) [Deleted by Act 5 of 2015] (w) [Deleted by Act 18 of 2012] (x) to prescribe the offences which may be compounded and the manner in which, and the officers of customs by whom, they may be compounded; (y) to prescribe penalties for any contravention or failure to comply with any of the provisions of the regulations made under this section except that no such penalty shall exceed the penalty prescribed under section 139; and (z) to prescribe anything which is to be or may be prescribed under the provisions of this Act. [3/2008; 25/2011; 18/2012; 5/2015]
(a) a reference therein to the Director‑General of Customs and Excise is to be read as a reference to the Director‑General of Customs; and (b) a reference therein to the Customs and Excise Department is to be read as a reference to the Singapore Customs.
(a) the classification of the goods; (b) the country of origin of the goods; (c) the application of a provision of the Customs (Valuation) Regulations to the goods.
(a) the classification of the goods; (b) the application of a provision of the Customs (Valuation) Regulations to the goods.
(a) be made in such form as the Director‑General may determine; (b) comply with the disclosure requirements of paragraph 4; and (c) be made at such time as the Director‑General may determine.
(a) the application for the ruling would require the Director‑General to determine any question of fact; (b) the Director‑General considers that the correctness of the ruling would depend on the making of assumptions, whether in respect of a future event or any other matter; (c) the application is frivolous or vexatious; (d) the matter on which the ruling is sought involves the interpretation of any foreign law; or (e) after the Director‑General has requested further information — (i) the applicant fails to provide the information within the time specified by the Director‑General for the provision of the information; or (ii) in the Director‑General’s opinion, the applicant has not provided sufficient information in relation to the application.
A ruling applies in relation to a matter only for such period as may be stated in the ruling.
(a) identify the applicant; and (b) disclose all relevant facts and documents relating to the matter in respect of which the ruling is sought.
If the Director‑General considers that the correctness of a ruling would depend on assumptions being made about any future event or other matter, the Director‑General may make the assumptions that he or she considers to be most appropriate.
(a) that it is a ruling made under section 29; (b) the identity of the person or class of persons to whom, and the particulars of the matter to which, the ruling applies; (c) any material assumptions about future events or other matters made by the Director‑General; and (d) the conditions (if any) applicable to the ruling.
(a) the person had relied in good faith on the ruling; and (b) the modification or withdrawal (as the case may be) of the ruling would be detrimental to the person.
(a) the Director‑General withdraws a ruling made pursuant to an application by a person under paragraph 1; and (b) the person to whom the ruling applies has not acted in accordance with any condition applicable to the ruling, the ruling ceases to apply to that person in relation to any goods, the subject matter of the ruling, which are imported or manufactured locally, before the date of the withdrawal.
(a) the Director‑General modifies a ruling made pursuant to an application by a person under paragraph 1; and (b) the person to whom the original ruling applies has not acted in accordance with any condition applicable to the original ruling, the modified ruling applies to that person in relation to any goods, the subject matter of the modified ruling, which are imported or manufactured locally, before the date of the modification.
(a) the ruling is based on an error of fact; (b) there is a change in the circumstances after the ruling was made; (c) any information provided by the applicant in support of the application for the ruling is false, inaccurate or misleading; (d) there is a change in the basis of the classification of the goods after the ruling was made; (e) there is a change in the circumstances relating to the sale and import or local manufacture of goods after the ruling was made; (f) an offence is suspected to have been committed in relation to the goods; or (g) it is one of the grounds of modification or withdrawal provided under any Free Trade Agreement applicable to the matter to which the ruling applies.
The Director‑General does not have to withdraw and reissue a ruling to correct any typographical or minor error, if the correction does not change the meaning of the ruling.
A ruling does not apply from the date a provision of this Act is repealed or amended to the extent that the repeal or amendment changes the way the provision applies in the ruling. [3/2008; S 783/2010]
This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act
Date of First Reading : 21 September 1960 (Bill No. 91/60) Date of Second and Third Readings : 21 September 1960 Date of commencement : 26 September 1960
Date of First Reading : 26 March 1962 (Bill No. 176/62 published on 3 April 1962) Date of Second and Third Readings : 9 July 1962 Date of commencement : 20 July 1962
Date of First Reading : 23 February 1966 (Bill No. 16/66) Date of Second and Third Readings : 23 February 1966 Date of commencement : 9 August 1965 (sections 5, 6, 7, 8, 9, 15, 17, 18, 25, 30 and 43(a) and (d)) 1 March 1966 (remaining provisions of the Act)
Date of First Reading : 17 August 1966 (Bill No. 30/66 published on 17 August 1966) Date of Second and Third Readings : 26 August 1966 Date of commencement : 1 September 1969
Date of First Reading : 3 December 1968 (Bill No. 38/68 published on 23 February 1966) Date of Second and Third Readings : 23 December 1968 Date of commencement : 2 January 1969
Date of operation : 30 April 1971
Date of First Reading : 4 November 1970 (Bill No. 50/70 published on 9 November 1970) Date of Second and Third Readings : 30 December 1970 Date of commencement : 1 February 1971
Date of First Reading : 2 December 1971 (Bill No. 28/71 published on 2 December 1971) Date of Second and Third Readings : 2 December 1971 Date of commencement : 3 December 1971
Date of First Reading : 7 March 1973 (Bill No. 16/73 published on 9 March 1973) Date of Second and Third Readings : 20 March 1973 Date of commencement : 6 April 1973
Date of First Reading : 28 August 1974 (Bill No. 21/74 published on 2 September 1974) Date of Second and Third Readings : 23 October 1974 Date of commencement : 15 November 1974
Date of First Reading : 7 April 1978 (Bill No. 17/78 published on 12 April 1978) Date of Second and Third Readings : 14 June 1978 Date of commencement : 1 August 1978
Date of First Reading : 23 October 1981 (Bill No. 24/81 published on 30 October 1981) Date of Second and Third Readings : 22 December 1981 Date of commencement : 1 October 1982
Date of operation : 30 March 1987
Date of First Reading : 13 March 1989 (Bill No. 20/89 published on 14 March 1989) Date of Second and Third Readings : 7 April 1989 Date of commencement : 17 April 1989
Date of First Reading : 3 January 1991 (Bill No. 5/91 published on 5 January 1991) Date of Second and Third Readings : 15 January 1991 Date of commencement : 4 February 1991
Date of First Reading : 26 February 1991 (Bill No. 6/91 published on 28 February 1991) Date of Second and Third Readings : 22 March 1991 Date of commencement : 1 April 1991
Date of First Reading : 27 February 1992 (Bill No. 10/92 published on 28 February 1992) Date of Second and Third Readings : 19 March 1992 Date of commencement : 1 May 1992
Date of First Reading : 28 May 1993 (Bill No. 20/93 published on 29 May 1993) Date of Second and Third Readings : 30 July 1993 Date of commencement : 10 August 1993
(Consequential amendments made by) Date of First Reading : 26 February 1993 (Bill No. 14/93 published on 27 February 1993) Date of Second Reading : 19 March 1993 Referred to Select Committee : Parl 4 of 1993 presented to Parliament on 7 September 1993 Date of Third Reading : 12 October 1993 Date of commencement : 26 November 1993 (except para (3) of Fifth Schedule) 1 April 1994 (para (3) of Fifth Schedule)
Date of operation : 15 March 1995
Date of First Reading : 21 May 1996 (Bill No. 14/96 published on 22 May 1996) Date of Second and Third Readings : 12 July 1996 Date of commencement : 16 August 1996
Date of First Reading : 25 August 1997 (Bill No. 10/97 published on 26 August 1997) Date of Second and Third Readings : 7 October 1997 Date of commencement : 17 October 1997
Date of operation : 20 December 1997
Date of First Reading : 1 June 1998 (Bill No. 21/98 published on 2 June 1998) Date of Second and Third Readings : 29 June 1998 Date of commencement : 1 August 1998
Date of First Reading : 13 November 2000 (Bill No. 33/2000 published on 13 November 2000) Date of Second and Third Readings : 22 November 2000 Date of commencement : 1 January 2001
(Consequential amendments made by) Date of First Reading : 12 January 2001 (Bill No. 3/2001 published on 13 January 2001) Date of Second and Third Readings : 22 February 2001 Date of commencement : 1 April 2001
Date of operation : 31 July 2001
Date of First Reading : 10 March 2003 (Bill No. 6/2003 published on 11 March 2003) Date of Second and Third Readings : 21 March 2003 Date of commencement : 1 April 2003
Date of operation : 31 July 2004
Date of First Reading : 8 November 2006 (Bill No. 14/2006 published on 9 November 2006) Date of Second and Third Readings : 22 January 2007 Dates of commencement : 1st March 2007 (item (5) in the Schedule)
Date of First Reading : 12 November 2007 (Bill No. 48/2007 published on 13 November 2007) Date of Second and Third Readings : 22 January 2008 Date of commencement : 4 April 2008
. Act 48 of 2007 — Pharmacists Registration Act 2007 (Consequential amendments made to Act by) Date of First Reading : 27 August 2007 (Bill No. 36/2007 published on 28 August 2007) Date of Second and Third Readings : 20 September 2007 Date of commencement : 1 September 2008 (item (1) in the Second Schedule)
Date of commencement : 1 January 2011
Date of First Reading : 26 April 2010 (Bill No. 11/2010 published on 26 April 2010) Dates of Second and Third Reading : 19th May 2010 Date of commencement : 2 January 2011 (item (31) of the Sixth Schedule)
Date of First Reading : 18 October 2011 (Bill No. 19/2011 published on 18 October 2011) Date of Second and Third Readings : 22 November 2011 Date of commencement : 1 January 2012 (except section 14) 1 January 2013 (section 14)
Date of First Reading : 9 July 2012 (Bill No. 16/2012 published on 9 July 2012) Date of Second and Third Readings : 13 August 2012 Date of commencement : 19 December 2012 (section 31 — Related amendments to Customs Act)
(Consequential amendments made to Act by) Date of First Reading : 11 November 2013 (Bill No. 24/2013 published on 11 November 2013) Date of Second and Third Readings : 21 January 2014 Date of commencement : 1 April 2014 (section 5 — consequential amendments to Customs Act)
Date of First Reading : 19 January 2015 (Bill No. 1/2015 published on 19 January 2015) Date of Second and Third Readings : 30 January 2015 Date of commencement : 1 April 2015
Date of First Reading : 17 May 2018] (Bill No. 26/2018) Date of Second and Third Readings : 9 July 2018 Date of commencement : 18 February 2019 1 April 2019 3 September 2021
Date of First Reading : 7 October 2019 (Bill No. 32/2019 published on 7 October 2019) Date of Second and Third Readings : 5 November 2019 Date of commencement : 2 January 2021
(Amendments made by the above Act) Date of First Reading : 6 July 2021 (Bill No. 17/2021 published on 6 July 2021) Second and Third Readings : 13 September 2021 Date of Commencement : 21 November 2021
Date of operation : 31 December 2021
Date of First Reading : 12 September 2022 (Bill No. 24/2022) Date of Second and Third Readings : 3 October 2022 Date of commencement : 1 November 2022 (sections 8(1) and 20(5))
Date of First Reading : 17 May 2018 (Bill No. 24/2018 published on 17 May 2018) Date of Second and Third Readings : 9 July 2018 Date of commencement : 10 October 2018 21 November 2019 21 November 2022
(Amendments made by the above Act) Bill : 29/2023 First Reading : 18 September 2023 Second and Third Readings : 4 October 2023 Commencement : 1 March 2024
(updated on 29 August 2022) G.N. Gazette Notification G.N. Sp. Gazette Notification (Special Supplement) L.A. Legislative Assembly L.N. Legal Notification (Federal/Malaysian) M. Malaya/Malaysia (including Federated Malay States, Malayan Union, Federation of Malaya and Federation of Malaysia) Parl. Parliament S Subsidiary Legislation S.I. Statutory Instrument (United Kingdom) S (N.S.) Subsidiary Legislation (New Series) S.S.G.G. Straits Settlements Government Gazette S.S.G.G. (E) Straits Settlements Government Gazette (Extraordinary)
This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition.
