Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
21. Calculation of duty
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The rate of customs duty or excise duty and the valuation (if any) applicable to any goods is —
customs duty
“customs duty” means duty on goods imported into Singapore, excluding any excise duty;
in the case of goods lawfully imported or manufactured in Singapore —
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
if the goods are in a Government warehouse or licensed warehouse, the rate and valuation in force at the time when those goods are removed from the Government warehouse or licensed warehouse, as the case may be;
Government warehouse
“Government warehouse” means a warehouse established by the Director‑General under section 49 for the deposit of dutiable goods;
if the goods are imported by post, the rate and valuation in force at the time when customs duty or excise duty is assessed by the proper officer of customs; and
excise duty
“excise duty” means duty on goods whether manufactured in Singapore or elsewhere;
in any other case, the rate and valuation in force at the time when the goods are released by the proper officer of customs; and
proper officer of customs
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication;
in the case of uncustomed goods, the rate and valuation in force at the time when the goods became uncustomed goods, if known, or the rate and valuation in force at the time of seizure, whichever is the higher.
uncustomed goods
“uncustomed goods” means goods in respect of which a breach of the provisions of this Act has been committed.