Customs Act 1960 · 2020 Revised Edition · Part 15 · Offences and Penalties
128K. Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence
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Any person who —
illegally removes or withdraws, or in any way assists or is concerned in the illegal removal or withdrawal of, any goods from any customs control;
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
is in any way concerned in the manufacture of any dutiable or prohibited goods —
prohibited goods
“prohibited goods” means goods the import or export of which is prohibited, either conditionally or absolutely, by notification made under section 38;
in contravention of section 63; or
without a licence granted under section 83 for manufacturing dutiable goods; or
dutiable goods
“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;
is in any way concerned in bottling, blending, compounding or varying any intoxicating liquors —
bottling
“bottling”, in the case of intoxicating liquors, includes blending, compounding and varying any intoxicating liquor with intent that the blend, compound or varied intoxicating liquor so formed be sold for human consumption, but does not include any such blend, compound or varied intoxicating liquor prepared at the order of a purchaser, and for immediate consumption;
in contravention of section 66; or
without a licence granted under section 83 for bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any intoxicating liquors,shall be guilty of an offence.