Government warehouses
Open ↗49. —(1) The Director‑General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty. (2) The Director‑General may, in his or her discretion, limit the quantity of dutiable goods which, and the period during which any such dutiable goods, may be deposited and kept in any Government warehouse, at any customs office or customs station. (3) The Director‑General may, in his or her discretion, permit the storage of non-dutiable or duty-paid goods in a Government warehouse subject to any conditions that the Director‑General may impose.
—(1) The Director‑General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty.
(2) The Director‑General may, in his or her discretion, limit the quantity of dutiable goods which, and the period during which any such dutiable goods, may be deposited and kept in any Government warehouse, at any customs office or customs station.
(3) The Director‑General may, in his or her discretion, permit the storage of non-dutiable or duty-paid goods in a Government warehouse subject to any conditions that the Director‑General may impose.
Licensed warehouses
Open ↗51. —(1) The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the licensee) and when granted suspend or withdraw any licence for warehousing goods liable to duty in a place or places specified in that licence. (2) Any such licence is for such period and subject to such conditions as the Director‑General may in each case specify in the licence. (3) A senior officer of customs, or any officer of customs deputed by a senior officer of customs for the purpose, has at all times access to any licensed warehouse. (4) If it appears at any time that in any licensed warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of the warehouse is — ( a ) in the absence of proof to the contrary, presumed to have illegally removed the goods; and ( b ) without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient. (5) If, it is shown to the Director‑General’s satisfaction that the deficiency has been caused by theft or by unavoidable leakage, breakage or other accident, or by evaporation, the Director‑General may remit the whole or any part of the duty leviable on the goods found deficient. (6) The licensee of a licensed warehouse must remove all dutiable goods from the warehouse before — ( a ) the expiry of the period of the licence; or ( b ) if the Director‑General serves on the licensee a notice of withdrawal of the licence, the date of withdrawal specified in the notice. [Act 6 of 2025 wef 01/04/2025] (7) A licensee who, without reasonable excuse, fails to comply with subsection (6) shall be guilty of an offence. [Act 6 of 2025 wef 01/04/2025] (8) If a licensee fails to comply with subsection (6), the Director‑General may do all or any of the following: ( a ) remove all dutiable goods from the warehouse; ( b ) store the dutiable goods in a Government warehouse or licensed warehouse; ( c ) forfeit the dutiable goods after one month from the date of the expiry or withdrawal (as the case may be) of the licence; ( d ) dispose of all dutiable goods forfeited under paragraph ( c ) in accordance with this Act. [Act 6 of 2025 wef 01/04/2025] (9) Any costs incurred by the Director‑General pursuant to subsection (8) are recoverable by the Director‑General from the licensee as a debt due to the Government. [Act 6 of 2025 wef 01/04/2025] (10) To avoid doubt, subsection (6) does not affect the operation of sections 27 and 59. [Act 6 of 2025 wef 01/04/2025]
—(1) The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the licensee) and when granted suspend or withdraw any licence for warehousing goods liable to duty in a place or places specified in that licence.
(2) Any such licence is for such period and subject to such conditions as the Director‑General may in each case specify in the licence.
(3) A senior officer of customs, or any officer of customs deputed by a senior officer of customs for the purpose, has at all times access to any licensed warehouse.
(4) If it appears at any time that in any licensed warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of the warehouse is — ( a ) in the absence of proof to the contrary, presumed to have illegally removed the goods; and ( b ) without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient.
(5) If, it is shown to the Director‑General’s satisfaction that the deficiency has been caused by theft or by unavoidable leakage, breakage or other accident, or by evaporation, the Director‑General may remit the whole or any part of the duty leviable on the goods found deficient.
(6) The licensee of a licensed warehouse must remove all dutiable goods from the warehouse before — ( a ) the expiry of the period of the licence; or ( b ) if the Director‑General serves on the licensee a notice of withdrawal of the licence, the date of withdrawal specified in the notice. [Act 6 of 2025 wef 01/04/2025]
(7) A licensee who, without reasonable excuse, fails to comply with subsection (6) shall be guilty of an offence. [Act 6 of 2025 wef 01/04/2025]
(8) If a licensee fails to comply with subsection (6), the Director‑General may do all or any of the following: ( a ) remove all dutiable goods from the warehouse; ( b ) store the dutiable goods in a Government warehouse or licensed warehouse; ( c ) forfeit the dutiable goods after one month from the date of the expiry or withdrawal (as the case may be) of the licence; ( d ) dispose of all dutiable goods forfeited under paragraph ( c ) in accordance with this Act. [Act 6 of 2025 wef 01/04/2025]
(9) Any costs incurred by the Director‑General pursuant to subsection (8) are recoverable by the Director‑General from the licensee as a debt due to the Government. [Act 6 of 2025 wef 01/04/2025]
(10) To avoid doubt, subsection (6) does not affect the operation of sections 27 and 59. [Act 6 of 2025 wef 01/04/2025]
Dutiable goods to be deposited in free trade zone
Open ↗52. —(1) All dutiable goods imported into Singapore — ( a ) by sea, must on first arrival be landed and deposited by the importer or the importer’s agent in a free trade zone; and ( b ) by any other means, must on first arrival or landing be deposited by the importer or the importer’s agent in a Government warehouse or licensed warehouse or, if so required, a customs office or customs station or in any other place approved by the Director‑General in writing. [3/2008] (2) If the Director‑General is satisfied that for any reason it is not practicable to land or deposit any dutiable goods in a free trade zone or in a Government warehouse or licensed warehouse, or a customs office or a customs station or in any other place approved by the Director‑General in writing, the Director‑General may exempt those goods from being so landed or deposited, subject to any conditions that the Director‑General may impose. [3/2008] (3) Despite subsection (1), such goods as may be prescribed by the Minister under section 5(4) of the Free Trade Zones Act 1966 — ( a ) must be deposited in a Government warehouse or licensed warehouse; and ( b ) are liable to warehouse rent at the prescribed rates applicable to those goods. [3/2008] (4) Any dutiable goods imported by rail may be consigned to, and are deemed to have first arrived on reaching, the customs station along the railway. (5) This section does not apply to goods lawfully imported — ( a ) by post; and ( b ) by rail as stores for use in railway restaurant cars.
—(1) All dutiable goods imported into Singapore — ( a ) by sea, must on first arrival be landed and deposited by the importer or the importer’s agent in a free trade zone; and ( b ) by any other means, must on first arrival or landing be deposited by the importer or the importer’s agent in a Government warehouse or licensed warehouse or, if so required, a customs office or customs station or in any other place approved by the Director‑General in writing. [3/2008]
(2) If the Director‑General is satisfied that for any reason it is not practicable to land or deposit any dutiable goods in a free trade zone or in a Government warehouse or licensed warehouse, or a customs office or a customs station or in any other place approved by the Director‑General in writing, the Director‑General may exempt those goods from being so landed or deposited, subject to any conditions that the Director‑General may impose. [3/2008]
(3) Despite subsection (1), such goods as may be prescribed by the Minister under section 5(4) of the Free Trade Zones Act 1966 — ( a ) must be deposited in a Government warehouse or licensed warehouse; and ( b ) are liable to warehouse rent at the prescribed rates applicable to those goods. [3/2008]
(4) Any dutiable goods imported by rail may be consigned to, and are deemed to have first arrived on reaching, the customs station along the railway.
(5) This section does not apply to goods lawfully imported — ( a ) by post; and ( b ) by rail as stores for use in railway restaurant cars.
Warehouse deposit receipts
Open ↗53. —(1) A warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or customs station or in any other place approved by the Director‑General in writing. (2) Where the warehouse deposit receipt is lost, a copy of the receipt, duly certified by the proper officer of customs, must be supplied to the owner of the goods or the owner’s agent on delivery to a senior officer of customs at the customs office of an indemnity bond approved by the senior officer of customs, securing the Government against any claim for loss owing to wrong delivery of the goods deposited. (3) The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof issued under subsection (2) is deemed, for the purposes of this Act, to be the owner of the goods deposited. (4) Delivery to the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof or delivery against the production of a delivery order authenticated by the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof is a good and lawful delivery. (5) When delivery is made against such delivery order, the quantity of goods covered by the deposit receipt or certified copy thereof is deemed to have been endorsed accordingly and when all the goods have been so delivered the warehouse deposit receipt or certified copy thereof is deemed to be cancelled.
—(1) A warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or customs station or in any other place approved by the Director‑General in writing.
(2) Where the warehouse deposit receipt is lost, a copy of the receipt, duly certified by the proper officer of customs, must be supplied to the owner of the goods or the owner’s agent on delivery to a senior officer of customs at the customs office of an indemnity bond approved by the senior officer of customs, securing the Government against any claim for loss owing to wrong delivery of the goods deposited.
(3) The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof issued under subsection (2) is deemed, for the purposes of this Act, to be the owner of the goods deposited.
(4) Delivery to the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof or delivery against the production of a delivery order authenticated by the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof is a good and lawful delivery.
(5) When delivery is made against such delivery order, the quantity of goods covered by the deposit receipt or certified copy thereof is deemed to have been endorsed accordingly and when all the goods have been so delivered the warehouse deposit receipt or certified copy thereof is deemed to be cancelled.
Power to open and examine goods or packages
Open ↗54. A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse or customs office or customs station or in any other place approved by the Director‑General in writing be opened, weighed or otherwise examined, and, after the goods or package has been so opened or examined, may cause the same to be sealed or marked in any manner that the senior officer of customs thinks fit. [3/2008]
Detention of goods where doubt exists
Open ↗55. —(1) The proper officer of customs may detain in a Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing any goods if the proper officer of customs is in doubt whether the goods are dutiable or not. (2) In every such case, the proper officer of customs must immediately make a report to a senior officer of customs, who must, without undue delay, decide whether the goods are dutiable or not. (3) If any such goods are found not to be dutiable, no warehouse rent is payable in respect thereof.
—(1) The proper officer of customs may detain in a Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing any goods if the proper officer of customs is in doubt whether the goods are dutiable or not.
(2) In every such case, the proper officer of customs must immediately make a report to a senior officer of customs, who must, without undue delay, decide whether the goods are dutiable or not.
(3) If any such goods are found not to be dutiable, no warehouse rent is payable in respect thereof.
Protection of Government from liability
Open ↗56. The Government shall not be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause, while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing or in the lawful custody or control of any officer of customs, unless the loss has been caused by the wilful neglect or default of an officer of customs or of a person employed by the Government in connection with the customs.
Protection of officers of customs from liability
Open ↗57. No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with the customs unless the loss has been caused by his or her wilful neglect or default.
Payment of warehouse rent
Open ↗58. —(1) The owner of any goods deposited in a Government warehouse, or the owner’s agent, must pay to the proper officer of customs at the prescribed rates the warehouse rent which may be due in respect of the goods. (2) Such rent is payable on demand, and in any event before the goods are removed from the Government warehouse. (3) If any bill for warehouse rent presented in accordance with subsection (1) is not discharged within 14 days from the date of its presentation, the Director‑General may immediately order the goods in respect of which the warehouse rent is payable to be forfeited to the Government, with effect from the day next following that (if any) in respect of which storage charges have been paid.
—(1) The owner of any goods deposited in a Government warehouse, or the owner’s agent, must pay to the proper officer of customs at the prescribed rates the warehouse rent which may be due in respect of the goods.
(2) Such rent is payable on demand, and in any event before the goods are removed from the Government warehouse.
(3) If any bill for warehouse rent presented in accordance with subsection (1) is not discharged within 14 days from the date of its presentation, the Director‑General may immediately order the goods in respect of which the warehouse rent is payable to be forfeited to the Government, with effect from the day next following that (if any) in respect of which storage charges have been paid.
Removal of dutiable goods from customs control
Open ↗59. —(1) Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs control, make personally or by the owner’s agent to the proper officer of customs a declaration, in accordance with section 96, of the goods to be removed. [3/2008] (2) Goods deposited in a licensed warehouse may be removed therefrom without such prior declaration subject to any conditions that the Director‑General may impose. [3/2008]
—(1) Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs control, make personally or by the owner’s agent to the proper officer of customs a declaration, in accordance with section 96, of the goods to be removed. [3/2008]
(2) Goods deposited in a licensed warehouse may be removed therefrom without such prior declaration subject to any conditions that the Director‑General may impose. [3/2008]
Landing of dutiable goods for transhipment
Open ↗60. —(1) Dutiable goods arriving in Singapore for transhipment and landed to await the arrival of the vessel in which they are intended to be transhipped must be landed and deposited in a free trade zone. (2) The Director‑General may exempt any particular goods from the operation of this section.
—(1) Dutiable goods arriving in Singapore for transhipment and landed to await the arrival of the vessel in which they are intended to be transhipped must be landed and deposited in a free trade zone.
(2) The Director‑General may exempt any particular goods from the operation of this section.
Storage of dutiable goods
Open ↗61. A person must not store, keep or have in the person’s possession any dutiable goods except under customs control.
Weighing and handling
Open ↗62. —(1) All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passengers’ baggage, whether warehoused or not, must be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be. (2) Where the presence of officers of customs is required or necessary for the proper performance of such operations as are described in subsection (1), the owner, importer, exporter, consignor, consignee or agent (as the case may be) must at his, her or its own expense provide such officers of customs with the necessary transport between the customs office and the place where those operations are to be performed.
—(1) All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passengers’ baggage, whether warehoused or not, must be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be.
(2) Where the presence of officers of customs is required or necessary for the proper performance of such operations as are described in subsection (1), the owner, importer, exporter, consignor, consignee or agent (as the case may be) must at his, her or its own expense provide such officers of customs with the necessary transport between the customs office and the place where those operations are to be performed.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
