Customs Act 1960 · 2020 Revised Edition · Part 13 · Search, Seizure and Arrest
110. Seizure of goods the subject of an offence and cash
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All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under this Act or any breach of the provisions of this Act or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft, in which the same may have been found or which has been used in connection with the offence or breach, and any books, documents or mobile communication devices which may reasonably be believed to have a bearing on the case may be seized by any officer of customs in any place either on land or in the territorial waters of Singapore.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
The Director‑General may authorise in writing an auxiliary police officer employed on any duty or service relating to customs, to seize any goods under subsection (1) as follows:
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
for any goods reasonably suspected to be 400 sticks or less of dutiable or uncustomed cigarettes — on his or her own accord;
for any goods reasonably suspected to be more than 400 sticks of dutiable or uncustomed cigarettes, or other types of dutiable or uncustomed goods — at the direction of a senior officer of customs.
All such goods and such receptacles, packages, vehicles, vessels, aircraft, books, documents or mobile communication devices must, as soon as practicable, be delivered into the care of a proper officer of customs whose duty it is to receive the same.
aircraft
“aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;
In addition, if an officer of customs has reasonable cause to suspect that any cash found in any place either on land or in the territorial waters of Singapore or on any person may afford evidence as to the commission of any offence under this Act or breach of a provision of this Act, the officer of customs —
officer of customs
“officer of customs” means —(a)the Director‑General;(b)any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2);(c)any senior officer of customs appointed under section 4(4);(d)any officer of customs appointed under section 5(2); and(e)any police officer;
may seize the cash; and
must deliver the seized cash, as soon as practicable, into the care of a proper officer of customs whose duty it is to receive the same.
The Director‑General may authorise in writing an auxiliary police officer employed on any duty or service relating to customs to exercise any power under subsection (2A) at the direction of a senior officer of customs.
auxiliary police officer
“auxiliary police officer” means an auxiliary police officer appointed under the Police Force Act 2004;
An auxiliary police officer authorised under subsection (1A) or (2B) is deemed to be an officer of customs for the purposes of this section.
Whenever any goods, vehicle, vessel, aircraft, book, document, mobile communication device or cash is seized under this Act, the seizing officer must immediately give written notice of the seizure and the grounds thereof to the owner of the goods, vehicle, vessel, aircraft, book, document, mobile communication device or cash, if known, either by delivering the notice to the owner personally or by post at the owner’s place of abode, if known.
mobile communication device
“mobile communication device” means —(a)a mobile phone; or(b)any wireless handheld device (such as a tablet computer) or wearable device (such as a smart watch) designed or capable of being used for a communication function;
The notice mentioned in subsection (3) is not required to be given where the seizure is made on the person, or in the presence of the offender or the owner or the owner’s agent, or in the case of a vessel or an aircraft, in the presence of the master or pilot, as the case may be.
The provisions of this section relating to —
the seizure of goods apply to all the contents of any package or receptacle in which the same are found and to any article used to conceal the same;
the seizure of any vessel or aircraft apply also to the tackle, equipment and furnishings of the vessel or aircraft; and
the seizure of conveyances apply to all equipment thereof and to any animal by which the same is drawn.
Any goods of a perishable nature or any animal or bird seized under this section may be sold immediately and the proceeds of sale held to abide the result of any prosecution or claim.
Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of a senior officer of customs.
senior officer of customs
“senior officer of customs” means —(a)the Director‑General;(b)any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2);(c)any senior officer of customs appointed under section 4(4);(d)any officer of customs conferred with the powers of a senior officer of customs under section 5(3); and(e)any police officer having the powers of a senior officer of customs by virtue of section 7(a);
A senior officer of customs may release any goods seized under this section to the importer or owner thereof subject to such conditions and on such security as that officer may determine.
importer
“importer” includes and applies to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until the goods are duly removed from customs control;
The security required under subsection (8) may be by cash deposit or bank guarantee or both.