10. Levying of duties

There shall be charged, levied and paid to the Director‑General such customs duties and excise duties on any goods imported into the customs territory or manufactured in Singapore as may be prescribed by the Minister by order in the Gazette.

Any excise duty imposed by or under this Act on any goods must be imposed on a non-discriminatory basis regardless of the place of origin or manufacture of the goods.

Without affecting any other remedy, any customs duty or excise duty or any tax, fee or other charge payable under this Act may be recovered by the Director‑General as a civil debt due to the Government.

All amounts collected as duties, taxes, fees and other charges under this Act must be paid into the Consolidated Fund.