Singapore legislation

Section 12

of States of Malaya Customs Duties Collection Act 1958

Section 12

Abatement of customs duty

After payment of customs duty, no abatement of such duty shall be allowed on any goods on account of damage, or on account of any claim —

(a)

to pay duty at a preferential rate; or

(b)

that the weight, measure, volume or value as determined by a Federal officer of customs for the purpose of ascertaining the duty on the goods or any other factor affecting the goods is incorrect,unless notice in writing of the claim has been given at or before the time of the payment of the customs duty.

Read in full context — States of Malaya Customs Duties Collection Act 1958 →