Singapore legislation
Clause 30
Clause 30
Amendment of section 119
Section 119 of the Customs Act is hereby amended —
by inserting immediately after the word “particular” appearing in the last line of paragraph (a) of subsection (1) thereof the words “or which is incomplete by omitting any material particular therefrom”;
by inserting immediately after the word “particular” appearing in the last line of paragraph (b) of subsection (1) thereof the words “or which is incomplete by omitting any material particular therefrom”;
by inserting immediately after paragraph (c) of subsection (1) thereof the following new paragraph: —“(d)being required by this Act to make a declaration of the value of dutiable goods imported into or manufactured in Singapore for the purpose of assessment of customs duty, fails to make such declaration as required or makes such declaration which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; or”;
by re-lettering paragraphs (d), (e) and (f) of subsection (1) thereof as paragraphs (e), (f) and (g) respectively;
by inserting immediately after the word “dollars” appearing in the penultimate line of subsection (1) thereof the expression “or the equivalent of the exact amount of customs duty or tax payable, whichever is the greater,”;
by deleting the expression “and (c)” appearing in the third line of subsection (2) thereof and substituting therefor the expression “, (c) and (d)”; and
by inserting immediately after the word “incorrect” appearing in the fourth line of subsection (2) thereof the words “or incomplete”.