Singapore legislation
Clause 14
Clause 14
Amendment of section 130
Section 130 of the Customs Act is amended —
by deleting the word “and” at the end of sub-paragraph (i) of subsection (1);
by deleting the full-stop at the end of sub-paragraph (ii) of subsection (1) and substituting a semi-colon, and by inserting immediately thereafter the following sub-paragraphs:“(iii)where the goods consist wholly or partly of tobacco products and such tobacco products exceed 2 kilogrammes in weight — on the first conviction to both a fine of not less than 15 times the amount of the customs duty or tax and not more than 20 times the amount of the customs duty or tax or $10,000, whichever is the greater, and to imprisonment for a term not exceeding 3 years; and
where the goods consist wholly or partly of tobacco products and such tobacco products exceed 2 kilogrammes in weight — on the second or subsequent conviction to both a fine of not less than 30 times the amount of the customs duty or tax and not more than 40 times the amount of the customs duty or tax or $20,000, whichever is the greater, and to imprisonment for a term not exceeding 6 years.”; and
by inserting, immediately after subsection (2), the following subsection:“(3) For the purposes of sub-paragraphs (iii) and (iv) of subsection (1), “tobacco product” means any cigarette, cigar, cheroot, cigarillos or any other form of tobacco including —“(a)any mixture containing tobacco; and
any tobacco substitute which is capable of being smoked.”.