Singapore legislation

Section 9

of States of Malaya Customs Duties Collection Act 1958

Section 9

Valuation of goods

(1)

For the purpose of ascertaining the customs duty, if any, leviable thereon, any Federal officer of customs may value, weigh, measure, or otherwise examine, or cause to be valued, weighed, measured or otherwise examined any goods or passengers’ baggage delivered to a collection station.

(2)

When a valuation of any goods has been made by a Federal officer of customs, the valuation shall be presumed to be correct until the contrary is proved.

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