Singapore legislation
Section 43
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 43
Powers of search, seizure and arrest by officers of customs
Notwithstanding any written law to the contrary, if there is reasonable cause to believe that an offence has been or is being committed under section 36 or 42 of this Act or the Regulation of Imports and Exports Act (Cap. 272A) in relation to any export product or export produce, sections 90 and 91 and Part XIII of the Customs Act (Cap. 70) (relating to search, seizure and arrest) shall apply, insofar as they are applicable, as if the export product or export produce were goods that were dutiable and uncustomed goods or goods liable to forfeiture under the Customs Act, and as if the offence had been or were being committed under that Act.