Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
15. Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control
Feedback & supportIf any dutiable goods are by unavoidable accident lost, damaged or destroyed or are lost through theft or through evaporation at any time before removal from customs control, the Director‑General may remit the whole or any part of the customs duty or excise duty payable thereon.
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;
After removal of any goods from customs control, no abatement of customs duties or excise duties is allowed on any such goods on account of loss or damage, or on account of any claim —
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
to pay customs duty or excise duty at a preferential rate; or
that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the customs duty or excise duty on such goods, or any other factor affecting the goods, is incorrect,unless written notice of the claim has been given at or before the time of the removal.