Singapore legislation
Clause 12
Clause 12
New section 35A
The Ordinance is hereby amended by inserting immediately after section 35 thereof the following new section: —“Liability of master or agent of vessel in respect of goods unaccounted for35A. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, shall, until lawfully removed therefrom for export or entry into customs territory or until received for storage by the authority administering the free trade zone, be at the risk of the master or agent of the vessel as if they had not been unshipped, and the master or agent of such vessel shall be liable to pay the duty on such goods as are not accounted for to the satisfaction of a senior officer of customs.”.