s 37 Declaration
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.