128D. Offences in relation to fraudulent evasion

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
• excise duty

  excise duty

  Defined · s 3

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

  Open s 3