Singapore legislation
Clause 10
Clause 10
Written permission required for use or consumption of dutiable goods
(1)
Subject to the provisions of sections 6, 7, 9 and 11 of this Act, no dutiable goods shall, without the written permission of a senior officer of customs, not below the rank of Senior Superintendent of Customs and Excise, be used or consumed in a free trade zone.
(2)
Any person who contravenes the provisions of subsection (1) of this section shall be punished —
on the first conviction with a fine of not less than ten times the amount of the customs duty or tax or five thousand dollars whichever is the lesser amount, and of not more than twenty times the amount of the customs duty or tax or five thousand dollars whichever is the greater amount:Provided that when the amount of customs duty or tax cannot be ascertained, the penalty may amount to a fine not exceeding five thousand dollars; and
on the second or subsequent conviction with such fine as prescribed in paragraph (a) of this subsection and with imprisonment for a term not exceeding two years.