Documents to be produced on demand
85. —(1) On demand by the proper officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all invoices, bills of lading, certificates of origin or of analysis and any other documents, which that officer may require to test the accuracy of any declaration made by the importer or exporter to any officer of customs. (2) On demand by a senior officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all books of accounts, invoices, bills of lading, certificates of origin, or of insurance or of analysis and any other documents including documents on terms of trade relating to the purchase, importation or sale of the goods by the importer or exporter or the importer’s or exporter’s agent.
—(1) On demand by the proper officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all invoices, bills of lading, certificates of origin or of analysis and any other documents, which that officer may require to test the accuracy of any declaration made by the importer or exporter to any officer of customs.
(2) On demand by a senior officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all books of accounts, invoices, bills of lading, certificates of origin, or of insurance or of analysis and any other documents including documents on terms of trade relating to the purchase, importation or sale of the goods by the importer or exporter or the importer’s or exporter’s agent.
Computer service
86. —(1) The Director‑General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, permit, receipt or other document required or authorised by this Act to be made, served or submitted by electronic transmission (called in this Act an electronic notice). (2) A registered user may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of the Director‑General. (3) The Director‑General or any person authorised by the Director‑General may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of a registered user. (4) Where an electronic notice is transmitted to the computer account of the Director‑General using the authentication code assigned to a registered user — ( 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. (5) Where the registered user alleges that the registered user has transmitted no such electronic notice mentioned in subsection (4), the burden is also on the registered user to adduce evidence of that fact. (6) For the purposes of this Act, an electronic notice or a copy thereof is not inadmissible in evidence merely on the basis that it was transmitted without the making or delivery of any equivalent document or counterpart in paper form. (7) Despite any other written law, in any proceedings under this Act, an electronic notice or a copy thereof (including a print-out of that notice or copy) or any database report (including a print-out of that report) relating to that notice — ( 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. (8) For the purposes of this section, a certificate — ( 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. (9) Where an electronic notice or a copy thereof is admissible under subsection (7), it is presumed, until the contrary is proved, that the contents of the electronic notice or copy thereof have been accurately transmitted. (10) The Director‑General may, for the purpose of facilitating any electronic transmission under this section, approve the use in any such electronic transmission of symbols, codes, abbreviations or other notations to represent any particulars or information required under this Act. (11) Any officer of customs or any other person employed in the administration of this Act is not treated as having contravened any provision of any written law relating to confidentiality or secrecy merely because he or she communicates to the independent record keeper or the independent record keeper’s employee or permits the independent record keeper or the independent record keeper’s employee to have access to any electronic notice or any information contained therein. (12) The independent record keeper, the independent record keeper’s employee and any person transmitting an electronic notice on behalf of another person must not divulge or disclose the contents of any electronic notice or a copy thereof without the prior written consent of the Director‑General. (13) The Minister may make regulations — ( 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.
—(1) The Director‑General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, permit, receipt or other document required or authorised by this Act to be made, served or submitted by electronic transmission (called in this Act an electronic notice).
(2) A registered user may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of the Director‑General.
(3) The Director‑General or any person authorised by the Director‑General may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of a registered user.
(4) Where an electronic notice is transmitted to the computer account of the Director‑General using the authentication code assigned to a registered user — ( 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.
(5) Where the registered user alleges that the registered user has transmitted no such electronic notice mentioned in subsection (4), the burden is also on the registered user to adduce evidence of that fact.
(6) For the purposes of this Act, an electronic notice or a copy thereof is not inadmissible in evidence merely on the basis that it was transmitted without the making or delivery of any equivalent document or counterpart in paper form.
(7) Despite any other written law, in any proceedings under this Act, an electronic notice or a copy thereof (including a print-out of that notice or copy) or any database report (including a print-out of that report) relating to that notice — ( 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.
(8) For the purposes of this section, a certificate — ( 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.
(9) Where an electronic notice or a copy thereof is admissible under subsection (7), it is presumed, until the contrary is proved, that the contents of the electronic notice or copy thereof have been accurately transmitted.
(10) The Director‑General may, for the purpose of facilitating any electronic transmission under this section, approve the use in any such electronic transmission of symbols, codes, abbreviations or other notations to represent any particulars or information required under this Act.
(11) Any officer of customs or any other person employed in the administration of this Act is not treated as having contravened any provision of any written law relating to confidentiality or secrecy merely because he or she communicates to the independent record keeper or the independent record keeper’s employee or permits the independent record keeper or the independent record keeper’s employee to have access to any electronic notice or any information contained therein.
(12) The independent record keeper, the independent record keeper’s employee and any person transmitting an electronic notice on behalf of another person must not divulge or disclose the contents of any electronic notice or a copy thereof without the prior written consent of the Director‑General.
(13) The Minister may make regulations — ( 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.
Preservation of records
87. —(1) Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate have been removed from customs control, be discharged by the preservation of the information contained therein by such means as the Director‑General may approve. [25/2011] (2) Where the information mentioned in subsection (1) is so preserved, a copy of any document forming part of the records is, subject to subsections (3) and (4), admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves. (3) The Director‑General may, as a condition of approving under subsection (1) any means of preserving information contained in any books of account, register, stock book or other records, impose such reasonable requirements as appear to the Director‑General necessary for securing that the information will be as readily available to the Director‑General as if the books of account, register, stock book or records themselves had been preserved. (4) A statement contained in a document produced by a computer is not by virtue of subsection (2) admissible in evidence whether in civil or criminal proceedings except in accordance with the Evidence Act 1893.
—(1) Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate have been removed from customs control, be discharged by the preservation of the information contained therein by such means as the Director‑General may approve. [25/2011]
(2) Where the information mentioned in subsection (1) is so preserved, a copy of any document forming part of the records is, subject to subsections (3) and (4), admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
(3) The Director‑General may, as a condition of approving under subsection (1) any means of preserving information contained in any books of account, register, stock book or other records, impose such reasonable requirements as appear to the Director‑General necessary for securing that the information will be as readily available to the Director‑General as if the books of account, register, stock book or records themselves had been preserved.
(4) A statement contained in a document produced by a computer is not by virtue of subsection (2) admissible in evidence whether in civil or criminal proceedings except in accordance with the Evidence Act 1893.
Power of Director‑General to obtain information and furnishing of information
88. —(1) The Director‑General or any officer of customs authorised by the Director‑General has at all times full and free access to all buildings, places, books, documents and other records for any of the purposes of this Act, and may inspect, copy or make extracts from any such books, documents or records. (2) The Director‑General or any officer of customs authorised by the Director‑General may take possession of any such books, documents or records where in his or her opinion — ( 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. (3) The Director‑General may require any person to give orally or in writing, as may be required, all such information concerning the person’s or any other person’s transactions made in the course of a business as may be demanded of the firstmentioned person by the Director‑General for the purposes of this Act. (4) No person is, by virtue of this section, obliged to disclose any particulars as to which the person is under any statutory obligation to observe secrecy.
—(1) The Director‑General or any officer of customs authorised by the Director‑General has at all times full and free access to all buildings, places, books, documents and other records for any of the purposes of this Act, and may inspect, copy or make extracts from any such books, documents or records.
(2) The Director‑General or any officer of customs authorised by the Director‑General may take possession of any such books, documents or records where in his or her opinion — ( 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.
(3) The Director‑General may require any person to give orally or in writing, as may be required, all such information concerning the person’s or any other person’s transactions made in the course of a business as may be demanded of the firstmentioned person by the Director‑General for the purposes of this Act.
(4) No person is, by virtue of this section, obliged to disclose any particulars as to which the person is under any statutory obligation to observe secrecy.
Information not to be published or disclosed
89. —(1) Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the person having the control, management or superintendence of the goods in relation to which the same was given or furnished — ( 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 * , or section 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] (1A) The approval of the Minister mentioned in subsection (1)( k ) may be given in respect of — ( 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] (1B) Nothing in subsection (1) prevents the Minister, and any public officer assisting the Minister and duly authorised by the Minister for the purposes of this subsection, from having access to such particulars, information or document mentioned in subsection (1) as may be necessary for the performance of his or her official duties in connection with this Act or the Goods and Services Tax Act 1993. [25/2011] (2) Any officer of customs or any person employed or engaged in the administration of this Act who makes use of, publishes or permits any other person to see or communicates or discloses to any other person the contents of any such particulars, information or document to any other person otherwise than with such consent or for such purpose as is referred to in subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both. (3) Any person, having possession of any information which to the person’s knowledge has been communicated, disclosed or published in contravention of this section, who publishes or communicates that information to any other person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both. (4) In this section — “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]
—(1) Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the person having the control, management or superintendence of the goods in relation to which the same was given or furnished — ( 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 * , or section 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]
(1A) The approval of the Minister mentioned in subsection (1)( k ) may be given in respect of — ( 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]
(1B) Nothing in subsection (1) prevents the Minister, and any public officer assisting the Minister and duly authorised by the Minister for the purposes of this subsection, from having access to such particulars, information or document mentioned in subsection (1) as may be necessary for the performance of his or her official duties in connection with this Act or the Goods and Services Tax Act 1993. [25/2011]
(2) Any officer of customs or any person employed or engaged in the administration of this Act who makes use of, publishes or permits any other person to see or communicates or discloses to any other person the contents of any such particulars, information or document to any other person otherwise than with such consent or for such purpose as is referred to in subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
(3) Any person, having possession of any information which to the person’s knowledge has been communicated, disclosed or published in contravention of this section, who publishes or communicates that information to any other person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
(4) In this section — “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]
Retention of trade documents
90. —(1) Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods: ( 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] (2) The documents and records mentioned in subsection (1) must be retained — ( a ) in relation to goods in 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] (2A) The duty under this section to retain documents and records may be discharged by the keeping, or preservation of the information contained therein, in accordance with section 87. [25/2011] (2B) Subsection (2A) does not affect any obligation relating to the retention of any document or record under such treaty, memorandum of understanding or other agreement between Singapore and the government of a country or territory outside Singapore, as may be prescribed. [25/2011] (3) Any person who, without reasonable excuse, fails to comply with this section 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 3 years or to both.
—(1) Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods: ( 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]
(2) The documents and records mentioned in subsection (1) must be retained — ( a ) in relation to goods in 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]
(2A) The duty under this section to retain documents and records may be discharged by the keeping, or preservation of the information contained therein, in accordance with section 87. [25/2011]
(2B) Subsection (2A) does not affect any obligation relating to the retention of any document or record under such treaty, memorandum of understanding or other agreement between Singapore and the government of a country or territory outside Singapore, as may be prescribed. [25/2011]
(3) Any person who, without reasonable excuse, fails to comply with this section 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 3 years or to both.
Persons bound to give information or produce documents
91. —(1) Every person required by the proper officer of customs to give information or to produce any travel document or any document on any subject into which it is the officer’s duty to inquire under this Act and which it is in that person’s power to give or produce, is bound to give the information or to produce the document for inspection. (2) The proper officer of customs may specify the customs office or station or other place at which that person is required to give information or to produce any document. (2A) The Director‑General may authorise in writing an auxiliary police officer who is employed on any duty or service relating to customs to exercise any power under this section with respect to such duty or service. [Act 6 of 2025 wef 01/04/2025] (2B) An auxiliary police officer authorised under subsection (2A) is deemed to be a proper officer of customs for the purposes of this section. [Act 6 of 2025 wef 01/04/2025] (3) In subsection (1), “travel document” means a passport furnished with a photograph of the holder or some other similar document establishing to the satisfaction of the proper officer of customs the identity of the holder and his or her nationality, domicile or place of permanent residence.
—(1) Every person required by the proper officer of customs to give information or to produce any travel document or any document on any subject into which it is the officer’s duty to inquire under this Act and which it is in that person’s power to give or produce, is bound to give the information or to produce the document for inspection.
(2) The proper officer of customs may specify the customs office or station or other place at which that person is required to give information or to produce any document.
(2A) The Director‑General may authorise in writing an auxiliary police officer who is employed on any duty or service relating to customs to exercise any power under this section with respect to such duty or service. [Act 6 of 2025 wef 01/04/2025]
(2B) An auxiliary police officer authorised under subsection (2A) is deemed to be a proper officer of customs for the purposes of this section. [Act 6 of 2025 wef 01/04/2025]
(3) In subsection (1), “travel document” means a passport furnished with a photograph of the holder or some other similar document establishing to the satisfaction of the proper officer of customs the identity of the holder and his or her nationality, domicile or place of permanent residence.
Service of notices
92. —(1) Every notice or document required by this Act to be served on any person may be served — ( 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. (2) Any notice or document sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered and in proving service of the notice or document it is sufficient to prove that the envelope containing the notice or document was properly addressed, stamped and posted by registered post.
—(1) Every notice or document required by this Act to be served on any person may be served — ( 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.
(2) Any notice or document sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered and in proving service of the notice or document it is sufficient to prove that the envelope containing the notice or document was properly addressed, stamped and posted by registered post.
Baggage of passengers
93. —(1) Despite anything in this Act but subject to subsection (2), every passenger or other person arriving in Singapore must — ( 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. (2) Despite anything in this Act, every passenger or other person arriving in Singapore at a point of entry which has a Red Channel and a Green Channel must — ( 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. (3) Where a passenger or person fails to pay any customs duty or excise duty on any dutiable goods in accordance with subsection (1) or (2), those dutiable goods are deemed to be uncustomed goods. (4) Any passenger or other person arriving in Singapore who proceeds to the Green Channel with dutiable goods which exceed his or her duty free allowance, or any goods for which no duty free allowance is granted in his or her possession, either on his or her person or in any baggage or in any vehicle is presumed, until the contrary is proved, to be in possession of uncustomed goods. (5) The baggage of passengers may be examined and delivered in any manner as a senior officer of customs may direct, and it is the duty of the person in charge of the baggage to produce, open, unpack and repack the baggage.
—(1) Despite anything in this Act but subject to subsection (2), every passenger or other person arriving in Singapore must — ( 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.
(2) Despite anything in this Act, every passenger or other person arriving in Singapore at a point of entry which has a Red Channel and a Green Channel must — ( 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.
(3) Where a passenger or person fails to pay any customs duty or excise duty on any dutiable goods in accordance with subsection (1) or (2), those dutiable goods are deemed to be uncustomed goods.
(4) Any passenger or other person arriving in Singapore who proceeds to the Green Channel with dutiable goods which exceed his or her duty free allowance, or any goods for which no duty free allowance is granted in his or her possession, either on his or her person or in any baggage or in any vehicle is presumed, until the contrary is proved, to be in possession of uncustomed goods.
(5) The baggage of passengers may be examined and delivered in any manner as a senior officer of customs may direct, and it is the duty of the person in charge of the baggage to produce, open, unpack and repack the baggage.
Proper officer of customs may take samples
94. —(1) The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — ( 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. (2) The samples may be disposed of in any manner that the Director‑General directs. (3) No payment is to be made for the cost of any sample taken but the proper officer of customs must give a receipt for any sample so taken.
—(1) The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — ( 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.
(2) The samples may be disposed of in any manner that the Director‑General directs.
(3) No payment is to be made for the cost of any sample taken but the proper officer of customs must give a receipt for any sample so taken.
Addition or deduction of new or altered duties in the case of contract
95. —(1) Where any new customs duty or excise duty is imposed or where any customs duty or excise duty is increased, and any goods in respect of which the customs duty or excise duty is payable are delivered on or after the day on which the new or increased customs duty or excise duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover from the purchaser as an addition to the contract price, a sum equal to any amount paid by the seller in respect of the goods on account of the new customs duty or excise duty, or the increase of the customs duty or excise duty, as the case may be. (2) Where any customs duty or excise duty is decreased or abolished, and any goods affected by the customs duty or excise duty are delivered on or after the day on which the decrease or abolition takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary, may, if the seller has had in respect of those goods the benefit of the decrease or abolition of the customs duty or excise duty, deduct from the contract price a sum equal to the amount of the decrease of customs duty or excise duty, or the customs duty or excise duty, as the case may be.
—(1) Where any new customs duty or excise duty is imposed or where any customs duty or excise duty is increased, and any goods in respect of which the customs duty or excise duty is payable are delivered on or after the day on which the new or increased customs duty or excise duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover from the purchaser as an addition to the contract price, a sum equal to any amount paid by the seller in respect of the goods on account of the new customs duty or excise duty, or the increase of the customs duty or excise duty, as the case may be.
(2) Where any customs duty or excise duty is decreased or abolished, and any goods affected by the customs duty or excise duty are delivered on or after the day on which the decrease or abolition takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary, may, if the seller has had in respect of those goods the benefit of the decrease or abolition of the customs duty or excise duty, deduct from the contract price a sum equal to the amount of the decrease of customs duty or excise duty, or the customs duty or excise duty, as the case may be.
Declarations to give a full and true account
96. —(1) The declarations mentioned in sections 37, 59 and 80 must, unless the Director‑General allows under subsection (2), be made and submitted by an electronic notice in accordance with section 86 and such declaration must give a full and true account of such particulars as are required by the Director‑General. (2) The Director‑General may, in the Director‑General’s discretion and subject to any conditions that the Director‑General may impose, allow any declaration mentioned in sections 37, 59 and 80 to be made on a form determined by the Director‑General. (3) Such declaration must — ( 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.
—(1) The declarations mentioned in sections 37, 59 and 80 must, unless the Director‑General allows under subsection (2), be made and submitted by an electronic notice in accordance with section 86 and such declaration must give a full and true account of such particulars as are required by the Director‑General.
(2) The Director‑General may, in the Director‑General’s discretion and subject to any conditions that the Director‑General may impose, allow any declaration mentioned in sections 37, 59 and 80 to be made on a form determined by the Director‑General.
(3) Such declaration must — ( 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.
Agents and employees
97. —(1) The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following provisions: ( 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. (2) The Director‑General may forfeit the whole or any part of the amount secured under subsection (1)( b ) as the Director‑General may think fit if the Director‑General is satisfied that the agent or employee has committed or attempted to commit or abetted the commission of an improper or corrupt act.
—(1) The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following provisions: ( 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.
(2) The Director‑General may forfeit the whole or any part of the amount secured under subsection (1)( b ) as the Director‑General may think fit if the Director‑General is satisfied that the agent or employee has committed or attempted to commit or abetted the commission of an improper or corrupt act.
Director‑General may charge rates, etc.
98. —(1) Where, upon the application of a person having the possession and management of any place (called in this section the applicant), that place or any part thereof — ( 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] (2) The number of officers of customs to be deployed at any authorised pier or place or at any customs airport, customs office or customs station mentioned in subsection (1) is to be determined at the discretion of the Director‑General. [18/2012] (3) In this section and section 143, any reference to the separate and exclusive import, export and transhipment of goods includes a reference to the separate and exclusive import, export and transhipment of goods carried out only during a particular period or periods in a day by a particular person or class of persons. [18/2012] (4) Any sum purportedly determined and collected by the Director‑General before 19 December 2012 at any 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 is deemed to have been, by force of this section, validly imposed as a rate under this section as if this section was in force at the material time; and no legal proceedings shall be instituted on or after 9 July 2012 in any court on account of or in respect of any collection of these sums by the Director‑General. [18/2012]
—(1) Where, upon the application of a person having the possession and management of any place (called in this section the applicant), that place or any part thereof — ( 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]
(2) The number of officers of customs to be deployed at any authorised pier or place or at any customs airport, customs office or customs station mentioned in subsection (1) is to be determined at the discretion of the Director‑General. [18/2012]
(3) In this section and section 143, any reference to the separate and exclusive import, export and transhipment of goods includes a reference to the separate and exclusive import, export and transhipment of goods carried out only during a particular period or periods in a day by a particular person or class of persons. [18/2012]
(4) Any sum purportedly determined and collected by the Director‑General before 19 December 2012 at any 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 is deemed to have been, by force of this section, validly imposed as a rate under this section as if this section was in force at the material time; and no legal proceedings shall be instituted on or after 9 July 2012 in any court on account of or in respect of any collection of these sums by the Director‑General. [18/2012]
Late payment charges and interest
98A. —(1) The Director‑General may impose — ( 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] (2) Every amount collected before 1 January 2012 as, or purportedly as — ( 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]
—(1) The Director‑General may impose — ( 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]
(2) Every amount collected before 1 January 2012 as, or purportedly as — ( 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]
Power to appoint agent, etc., for recovery of duty
98B. —(1) The Director‑General may by written notice if the Director‑General thinks it necessary, declare any person to be the agent of any other person. [25/2011] (2) The person ( X ) declared the agent under subsection (1) is the agent of that other person for the purposes of this Act and may be required to pay any duty due or which may become due from any moneys, including pensions, salaries, wages or any other remuneration, which, at the date of receipt of the notice or at any time not later than 90 days thereafter may be held by X for or due by X to the person whose agent X has been declared to be, and in default of such payment, the duty is recoverable from X in the manner provided by section 10(3). [25/2011] (3) For the purposes of this section, the Director‑General may require any person to give the Director‑General information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person. [25/2011] (4) For the purposes of payment of any duty due from any moneys mentioned in subsection (2) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply: ( 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] (5) Where an agent makes any payment of moneys to the Director‑General under this section — ( 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] (6) Where — ( 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] (7) In this section, “duty” includes any penalty or any other money which a person is liable to pay to the Director‑General under this Act. [25/2011]
—(1) The Director‑General may by written notice if the Director‑General thinks it necessary, declare any person to be the agent of any other person. [25/2011]
(2) The person ( X ) declared the agent under subsection (1) is the agent of that other person for the purposes of this Act and may be required to pay any duty due or which may become due from any moneys, including pensions, salaries, wages or any other remuneration, which, at the date of receipt of the notice or at any time not later than 90 days thereafter may be held by X for or due by X to the person whose agent X has been declared to be, and in default of such payment, the duty is recoverable from X in the manner provided by section 10(3). [25/2011]
(3) For the purposes of this section, the Director‑General may require any person to give the Director‑General information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person. [25/2011]
(4) For the purposes of payment of any duty due from any moneys mentioned in subsection (2) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply: ( 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]
(5) Where an agent makes any payment of moneys to the Director‑General under this section — ( 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]
(6) Where — ( 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]
(7) In this section, “duty” includes any penalty or any other money which a person is liable to pay to the Director‑General under this Act. [25/2011]
Indemnification of agent
98C. 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]
Securities for payment of duty and compliance with this Act
99. —(1) The Director‑General has the right to require and take securities for payment of duty and generally for compliance with this Act and for the protection of the revenue. (2) Pending the giving of the required security, a proper officer of customs may refuse to do any act in the execution of his or her office in relation to any matter in respect of which the security is required. (3) The security must be given in the manner and form approved by the Director‑General and may, subject to that approval, be by bond, guarantee, cash deposit or any other method or by the combination of 2 or more such methods. (4) Any such security may be given in relation to any particular transaction or generally with respect to any class of transactions or to all transactions and for such period and amount as the Director‑General thinks fit and under such conditions as to forfeiture, penalty or otherwise as the Director‑General may determine. (5) If at any time the Director‑General is not satisfied with the sufficiency of any security, the Director‑General may require a new security in substitution for or in addition to the security which has been given.
—(1) The Director‑General has the right to require and take securities for payment of duty and generally for compliance with this Act and for the protection of the revenue.
(2) Pending the giving of the required security, a proper officer of customs may refuse to do any act in the execution of his or her office in relation to any matter in respect of which the security is required.
(3) The security must be given in the manner and form approved by the Director‑General and may, subject to that approval, be by bond, guarantee, cash deposit or any other method or by the combination of 2 or more such methods.
(4) Any such security may be given in relation to any particular transaction or generally with respect to any class of transactions or to all transactions and for such period and amount as the Director‑General thinks fit and under such conditions as to forfeiture, penalty or otherwise as the Director‑General may determine.
(5) If at any time the Director‑General is not satisfied with the sufficiency of any security, the Director‑General may require a new security in substitution for or in addition to the security which has been given.
Appeal from decision of Director‑General
100. 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.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
