s 110 Seizure of goods the subject of an offence and cash
110. —(1) All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under this Act or any breach of the provisions of this Act or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft, in which the same may have been found or which has been used in connection with the offence or breach, and any books, documents or mobile communication devices which may reasonably be believed to have a bearing on the case may be seized by any officer of customs in any place either on land or in the territorial waters of Singapore. [Act 6 of 2025 wef 01/04/2025] (1A) The Director‑General may authorise in writing an auxiliary police officer employed on any duty or service relating to customs, to seize any goods under subsection (1) as follows: ( a ) for any goods reasonably suspected to be 400 sticks or less of dutiable or uncustomed cigarettes — on his or her own accord; ( b ) for any goods reasonably suspected to be more than 400 sticks of dutiable or uncustomed cigarettes, or other types of dutiable or uncustomed goods — at the direction of a senior officer of customs. [Act 6 of 2025 wef 01/04/2025] (2) All such goods and such receptacles, packages, vehicles, vessels, aircraft, books, documents or mobile communication devices must, as soon as practicable, be delivered into the care of a proper officer of customs whose duty it is to receive the same. [Act 6 of 2025 wef 01/04/2025] (2A) In addition, if an officer of customs has reasonable cause to suspect that any cash found in any place either on land or in the territorial waters of Singapore or on any person may afford evidence as to the commission of any offence under this Act or breach of a provision of this Act, the officer of customs — ( a ) may seize the cash; and ( b ) must deliver the seized cash, as soon as practicable, into the care of a proper officer of customs whose duty it is to receive the same. [Act 6 of 2025 wef 01/04/2025] (2B) The Director‑General may authorise in writing an auxiliary police officer employed on any duty or service relating to customs to exercise any power under subsection (2A) at the direction of a senior officer of customs. [Act 6 of 2025 wef 01/04/2025] (2C) An auxiliary police officer authorised under subsection (1A) or (2B) is deemed to be an officer of customs for the purposes of this section. [Act 6 of 2025 wef 01/04/2025] (3) Whenever any goods, vehicle, vessel, aircraft, book, document, mobile communication device or cash is seized under this Act, the seizing officer must immediately give written notice of the seizure and the grounds thereof to the owner of the goods, vehicle, vessel, aircraft, book, document, mobile communication device or cash, if known, either by delivering the notice to the owner personally or by post at the owner’s place of abode, if known. [Act 6 of 2025 wef 01/04/2025] (4) The notice mentioned in subsection (3) is not required to be given where the seizure is made on the person, or in the presence of the offender or the owner or the owner’s agent, or in the case of a vessel or an aircraft, in the presence of the master or pilot, as the case may be. (5) The provisions of this section relating to — ( a ) the seizure of goods apply to all the contents of any package or receptacle in which the same are found and to any article used to conceal the same; ( b ) the seizure of any vessel or aircraft apply also to the tackle, equipment and furnishings of the vessel or aircraft; and ( c ) the seizure of conveyances apply to all equipment thereof and to any animal by which the same is drawn. (6) Any goods of a perishable nature or any animal or bird seized under this section may be sold immediately and the proceeds of sale held to abide the result of any prosecution or claim. (7) Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of a senior officer of customs. (8) A senior officer of customs may release any goods seized under this section to the importer or owner thereof subject to such conditions and on such security as that officer may determine. (9) The security required under subsection (8) may be by cash deposit or bank guarantee or both. [Act 6 of 2025 wef 01/04/2025] —(1) All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under this Act or any breach of the provisions of this Act or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft, in which the same may have been found or which has been used in connection with the offence or breach, and any books, documents or mobile communication devices which may reasonably be believed to have a bearing on the case may be seized by any officer of customs in any place either on land or in the territorial waters of Singapore. [Act 6 of 2025 wef 01/04/2025] (1A) The Director‑General may authorise in writing an auxiliary police officer employed on any duty or service relating to customs, to seize any goods under subsection (1) as follows: ( a ) for any goods reasonably suspected to be 400 sticks or less of dutiable or uncustomed cigarettes — on his or her own accord; ( b ) for any goods reasonably suspected to be more than 400 sticks of dutiable or uncustomed cigarettes, or other types of dutiable or uncustomed goods — at the direction of a senior officer of customs. [Act 6 of 2025 wef 01/04/2025] (2) All such goods and such receptacles, packages, vehicles, vessels, aircraft, books, documents or mobile communication devices must, as soon as practicable, be delivered into the care of a proper officer of customs whose duty it is to receive the same. [Act 6 of 2025 wef 01/04/2025] (2A) In addition, if an officer of customs has reasonable cause to suspect that any cash found in any place either on land or in the territorial waters of Singapore or on any person may afford evidence as to the commission of any offence under this Act or breach of a provision of this Act, the officer of customs — ( a ) may seize the cash; and ( b ) must deliver the seized cash, as soon as practicable, into the care of a proper officer of customs whose duty it is to receive the same. [Act 6 of 2025 wef 01/04/2025] (2B) The Director‑General may authorise in writing an auxiliary police officer employed on any duty or service relating to customs to exercise any power under subsection (2A) at the direction of a senior officer of customs. [Act 6 of 2025 wef 01/04/2025] (2C) An auxiliary police officer authorised under subsection (1A) or (2B) is deemed to be an officer of customs for the purposes of this section. [Act 6 of 2025 wef 01/04/2025] (3) Whenever any goods, vehicle, vessel, aircraft, book, document, mobile communication device or cash is seized under this Act, the seizing officer must immediately give written notice of the seizure and the grounds thereof to the owner of the goods, vehicle, vessel, aircraft, book, document, mobile communication device or cash, if known, either by delivering the notice to the owner personally or by post at the owner’s place of abode, if known. [Act 6 of 2025 wef 01/04/2025] (4) The notice mentioned in subsection (3) is not required to be given where the seizure is made on the person, or in the presence of the offender or the owner or the owner’s agent, or in the case of a vessel or an aircraft, in the presence of the master or pilot, as the case may be. (5) The provisions of this section relating to — ( a ) the seizure of goods apply to all the contents of any package or receptacle in which the same are found and to any article used to conceal the same; ( b ) the seizure of any vessel or aircraft apply also to the tackle, equipment and furnishings of the vessel or aircraft; and ( c ) the seizure of conveyances apply to all equipment thereof and to any animal by which the same is drawn. (6) Any goods of a perishable nature or any animal or bird seized under this section may be sold immediately and the proceeds of sale held to abide the result of any prosecution or claim. (7) Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of a senior officer of customs. (8) A senior officer of customs may release any goods seized under this section to the importer or owner thereof subject to such conditions and on such security as that officer may determine. (9) The security required under subsection (8) may be by cash deposit or bank guarantee or both. [Act 6 of 2025 wef 01/04/2025]