Place of import, export or transhipment
Open ↗31. —(1) Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except — ( 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] (1A) In prescribing an authorised pier or place in Singapore or the circumstances in which the Director‑General may determine an authorised pier or place for the purposes of subsection (1)( a ), the Minister may prescribe that the operator of the authorised pier or place comply with such requirements and restrictions as the Director‑General may impose in connection with any operations carried out at the authorised pier or place. [25/2011] (2) Dutiable goods, other than accompanied personal effects and baggage, must not be imported by road except during such times and under such conditions as may be approved by the Director‑General.
—(1) Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except — ( 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]
(1A) In prescribing an authorised pier or place in Singapore or the circumstances in which the Director‑General may determine an authorised pier or place for the purposes of subsection (1)( a ), the Minister may prescribe that the operator of the authorised pier or place comply with such requirements and restrictions as the Director‑General may impose in connection with any operations carried out at the authorised pier or place. [25/2011]
(2) Dutiable goods, other than accompanied personal effects and baggage, must not be imported by road except during such times and under such conditions as may be approved by the Director‑General.
Registration of importers and agencies in respect of goods made dutiable
Open ↗32. 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.
Import and export to be in accordance with regulations
Open ↗33. 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.
Permit to remove goods
Open ↗34. —(1) Subject to subsections (2) and (3), dutiable goods imported and goods of a class dutiable on import intended for transhipment or in transit must not on arrival be removed — ( 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. (2) No permit is required for the removal — ( a ) by 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] [Act 33 of 2023 wef 25/11/2024] ( 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] (3) The Director‑General may, subject to any conditions that the Director‑General may impose, authorise any person to remove, without a permit, goods of a class dutiable on import intended for transhipment or in transit — ( 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.
—(1) Subject to subsections (2) and (3), dutiable goods imported and goods of a class dutiable on import intended for transhipment or in transit must not on arrival be removed — ( 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.
(2) No permit is required for the removal — ( a ) by 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] [Act 33 of 2023 wef 25/11/2024] ( 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]
(3) The Director‑General may, subject to any conditions that the Director‑General may impose, authorise any person to remove, without a permit, goods of a class dutiable on import intended for transhipment or in transit — ( 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.
Goods removed in accordance with declaration not to be relanded
Open ↗36. A person must not — ( 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.
Declaration
Open ↗37. Every importer or exporter of dutiable goods and every person transhipping goods of a class dutiable on import must, before removing any such goods or any part thereof from customs control or from any of the following places (whether or not the goods are under customs control): ( 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.
Power to prohibit imports and exports
Open ↗38. —(1) The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore of such dutiable goods as are specified in the notification. (1A) To avoid doubt, the dutiable goods that may be specified in the notification include goods whose import or export is prohibited, absolutely or conditionally, under any other written law. [29/2018] (2) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in a notification made under subsection (1), that question is to be decided by the Director‑General.
—(1) The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore of such dutiable goods as are specified in the notification.
(1A) To avoid doubt, the dutiable goods that may be specified in the notification include goods whose import or export is prohibited, absolutely or conditionally, under any other written law. [29/2018]
(2) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in a notification made under subsection (1), that question is to be decided by the Director‑General.
Particulars of goods inwards to be furnished
Open ↗39. —(1) The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station‑master at the customs station along the railway on the arrival of every train, must, within 24 hours after the arrival of the vessel, aircraft or train, or within such longer period as the Director‑General may in his or her discretion allow, furnish to the proper officer of customs at the customs office designated by the Director‑General — ( 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. (2) The Director‑General may, if he or she thinks fit and subject to such conditions as he or she may impose, permit the owner or agent of the vessel or aircraft or the station‑master mentioned in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station‑master the whole or any part of any manifest or statement mentioned in subsection (1).
—(1) The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station‑master at the customs station along the railway on the arrival of every train, must, within 24 hours after the arrival of the vessel, aircraft or train, or within such longer period as the Director‑General may in his or her discretion allow, furnish to the proper officer of customs at the customs office designated by the Director‑General — ( 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.
(2) The Director‑General may, if he or she thinks fit and subject to such conditions as he or she may impose, permit the owner or agent of the vessel or aircraft or the station‑master mentioned in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station‑master the whole or any part of any manifest or statement mentioned in subsection (1).
Correction to be made on completion of discharge
Open ↗40. —(1) Within one month of the arrival of a vessel, aircraft or 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) must present to the proper officer of customs a certified amendment to the manifest required by section 39 due to short‑shipment, short‑landing, overlanding or such other cause as the Minister may by order specify. (2) The Director‑General may refuse to accept any amendment made after the Director‑General has been notified that investigations into any offence under any written law have commenced in connection with goods to which the manifest relates. (3) If any dutiable goods are not accounted for to the satisfaction of a senior officer of customs — ( 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. (4) If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of the person, any senior officer of customs may sue for and recover the penalties in a court.
—(1) Within one month of the arrival of a vessel, aircraft or 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) must present to the proper officer of customs a certified amendment to the manifest required by section 39 due to short‑shipment, short‑landing, overlanding or such other cause as the Minister may by order specify.
(2) The Director‑General may refuse to accept any amendment made after the Director‑General has been notified that investigations into any offence under any written law have commenced in connection with goods to which the manifest relates.
(3) If any dutiable goods are not accounted for to the satisfaction of a senior officer of customs — ( 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.
(4) If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of the person, any senior officer of customs may sue for and recover the penalties in a court.
Particulars of goods exported to be furnished
Open ↗41. —(1) Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his or her discretion allow, the owner or agent of the vessel or aircraft or the station-master at the customs station along the railway must furnish to the proper officer of customs at the customs office designated by the Director‑General — ( 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. (2) The Director‑General may, if he or she thinks fit and subject to such conditions as he or she may impose, permit the owner, agent or station‑master mentioned in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station‑master the whole or any part of any manifest, statement or loadlist mentioned in that subsection.
—(1) Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his or her discretion allow, the owner or agent of the vessel or aircraft or the station-master at the customs station along the railway must furnish to the proper officer of customs at the customs office designated by the Director‑General — ( 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.
(2) The Director‑General may, if he or she thinks fit and subject to such conditions as he or she may impose, permit the owner, agent or station‑master mentioned in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station‑master the whole or any part of any manifest, statement or loadlist mentioned in that subsection.
Liability in respect of duty for goods unaccounted for, etc.
Open ↗42. —(1) All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, are, until — ( a ) lawfully removed therefrom for export or entry into customs territory; or ( b ) received for storage by the 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, 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] [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (2) 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) is each liable to pay the 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. (3) Despite the provisions of any written law to the contrary, where any dutiable goods have been received for storage by — ( a ) the licensed FTZ operator administering a free trade zone; or [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] ( b ) the occupier or operator of the premises in which the goods are stored within a free trade zone, then, the 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] [Act 33 of 2023 wef 25/11/2024] (3A) Despite the provisions of any written law to the contrary, where any dutiable goods landed in a free trade zone are used or consumed in the free trade zone, the following persons are liable to pay the customs duty or excise duty on the goods so used or consumed, as if the goods had been imported: ( 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 licensed FTZ operator administering the free trade zone; or [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (ii) the occupier or operator of any premises within the free trade zone, the licensed FTZ operator, occupier or operator, as the case may be. [29/2018] [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (3B) In subsection (3A), a relevant person is — ( 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] (3C) For the purpose of calculating the customs duty or excise duty under subsections (3) and (3A), the rate of duty and the valuation (if any) applicable to the goods are those in force on the date the goods were brought into the free trade zone. [29/2018] (4) For the purpose of subsection (1) and section 45 — ( 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.
—(1) All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, are, until — ( a ) lawfully removed therefrom for export or entry into customs territory; or ( b ) received for storage by the 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, 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] [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024]
(2) 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) is each liable to pay the 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.
(3) Despite the provisions of any written law to the contrary, where any dutiable goods have been received for storage by — ( a ) the licensed FTZ operator administering a free trade zone; or [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] ( b ) the occupier or operator of the premises in which the goods are stored within a free trade zone, then, the 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] [Act 33 of 2023 wef 25/11/2024]
(3A) Despite the provisions of any written law to the contrary, where any dutiable goods landed in a free trade zone are used or consumed in the free trade zone, the following persons are liable to pay the customs duty or excise duty on the goods so used or consumed, as if the goods had been imported: ( 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 licensed FTZ operator administering the free trade zone; or [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (ii) the occupier or operator of any premises within the free trade zone, the licensed FTZ operator, occupier or operator, as the case may be. [29/2018] [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024]
(3B) In subsection (3A), a relevant person is — ( 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]
(3C) For the purpose of calculating the customs duty or excise duty under subsections (3) and (3A), the rate of duty and the valuation (if any) applicable to the goods are those in force on the date the goods were brought into the free trade zone. [29/2018]
(4) For the purpose of subsection (1) and section 45 — ( 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.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
