128B. Offences in relation to failure to make declarations

Terms defined in s 3

• customs duty

  customs duty

  Defined · s 3

  “customs duty” means duty on goods imported into Singapore, excluding any excise duty;

  Open s 3
• dutiable goods

  dutiable goods

  Defined · s 3

  “dutiable goods” means any goods subject to the payment of customs duty or excise duty on entry into customs territory or manufactured in Singapore (including any free trade zone) and on which customs duty or excise duty has not been paid and includes goods manufactured in a free trade zone from materials of a class dutiable on entry into customs territory for consumption within the customs territory;

  Open s 3
• excise duty

  excise duty

  Defined · s 3

  “excise duty” means duty on goods whether manufactured in Singapore or elsewhere;

  Open s 3