Singapore legislation
Clause 25
Clause 25
Amendment of section 128
Section 128 of the Customs Act is amended —
(a)
by inserting, immediately after the words “required by this Act” in subsection (1)(a), (d) and (f), the words “or any order or regulations made thereunder”;
(b)
by inserting, immediately after the words “required under this Act” in subsection (1)(c), the words “or any order or regulations made thereunder”; and
(c)
by inserting, immediately after subsection (2), the following subsection:“(3) When a failure to make a declaration as referred to in subsection (1)(f) has been proved, it shall be no defence to allege that the failure was inadvertent or without criminal or fraudulent intent or that it was not known that such a declaration is required to be made.”.