Cross-Border Railways (Border Control Co-location) Act 2026 · Updated to 30 Sep 2026 · Part 9 · Amendments to Other Acts
60. New section 38A
Feedback & supportIn the Customs Act 1960, after section 38, insert —“Modification of provisions for cross‑border railway preclearance outside Singapore38A.—
cross‑border railway
“cross‑border railway” means a railway that —(a)has a railway network with a terminus in Singapore and runs to any part of peninsular Malaysia; and(b)is constructed under the Cross‑Border Railways Act 2018;
The provisions of this Act which prohibit or restrict the import of any section 38 import prohibited goods extend to apply to —
any person who is travelling to Singapore on a pre‑cleared train journey on a cross‑border railway and arrives or is due to arrive at a Singapore designated area (which is outside Singapore) of the cross‑border railway at which pre‑clearance procedures are carried out; and
train
“train” means a vehicle (with or without wheels) of a kind that operates on a railway and is used or capable of being used —(a)as a means of transport of passengers or cargo, or both passengers and cargo; or(b)for movement on the railway in order to maintain the railway; Examples Any train and rolling stock, coaches, wagons, maintenance or engineering vehicles or other railway equipment that is designed for movement along a line of railway. Any locomotive, engine, track car, tender, flanger and railway crane.
any goods worn or carried or apparently in the possession or immediate control of a person mentioned in paragraph (a),as if the person were entering or arriving or had entered or arrived in Singapore, and the goods were about to be or were recently imported into Singapore.
goods
“goods” means movable property of any kind and, without limiting the generality of the expression, includes any creature, plant, money, thing, document, vessel and aircraft;
The following provisions of this Act as they affect any person or section 38 import prohibited goods mentioned in subsection (1) apply with the following modifications:
any reference in section 108(a) to goods in the course of being imported includes a reference to goods worn or carried or apparently in the possession or immediate control of a person mentioned in subsection (1)(a);
any reference in section 109(1)(b) or (2) to a customs office or customs station or police station is a reference only to any appropriate space within the Singapore designated area which is outside Singapore;
Singapore designated area
“Singapore designated area”, for a cross‑border railway, means an area in peninsular Malaysia designated in a map by the Malaysian Government and the Singapore Government under the treaty relating to the cross‑border railway to be the designated area for Singapore in respect of that cross‑border railway;
any reference in section 109(1)(b) or (2) to any person entering or having recently entered Singapore by rail includes a reference to any person who is travelling to Singapore on a pre‑cleared train journey and arrives or is due to arrive at the Singapore designated area outside Singapore at which pre‑clearance procedures are carried out;
any reference in any provision to an officer of customs or a proper officer of customs or senior officer of customs is a reference only to an officer of customs or a proper officer of customs or senior officer of customs who is a Singapore preclearance officer.
Singapore preclearance officer
“Singapore preclearance officer” means a Singapore border protection service officer who —(a)is nominated by the Minister under Part 4 to be a Singapore preclearance officer; and(b)is accepted in Malaysia as a Singapore preclearance officer in respect of a cross‑border railway,but only while on duty or carrying out work in that capacity;
Any conduct engaged in outside Singapore within a Singapore designated area of a cross‑border railway and involving any section 38 import prohibited goods that, if engaged in within Singapore, would constitute an offence under any provision of this Act as modified by this section, is to be treated for the purposes of that provision as if the person engaged in that conduct in Singapore.
conduct
“conduct”, as a verb, means —(a)to do an act or omit to do an act —(i)on a single occasion; or(ii)on a number of occasions over a period of time; or(b)to both do an act and omit to do an act —(i)on a single occasion; or(ii)on a number of occasions over a period of time;
A person who engaged in any conduct mentioned in subsection (3) may be tried and punished for that conduct by a court in Singapore.
However, any provision of this Act that authorises any officer of customs or proper officer of customs or senior officer of customs to arrest a person does not apply to or in relation to any individual who engaged in any conduct mentioned in subsection (3) until the person is within Singapore.
To be clear, it does not matter whether the conduct engaged in constitutes an offence under the laws of Malaysia, and this section does not affect sections 39 and 40 of the Cross‑Border Railways (Border Control Co‑location) Act 2026.
To be clear, nothing in this section authorises the collection, within any Singapore designated area of a cross‑border railway, of any taxes, customs duties and excise duties on any goods imported into the customs territory.
In this section —“cross‑border railway”, “Singapore designated area” and “Singapore preclearance officer” have the meanings given by section 3(1) of the Cross‑Border Railways (Border Control Co‑location) Act 2026;“pre‑clearance procedures” and “pre‑cleared train journey” have the meanings given by section 36D of the Immigration Act 1959;“section 38 import prohibited goods” means dutiable goods the import of which is prohibited, either conditionally or absolutely, by notification made under section 38.”.