Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
22. Value of imported or locally-manufactured goods, other than motor spirit, for excise duty
Feedback & supportFor the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, must be determined according to the regulations made by the Minister for the purposes of this section.
excise duty
“excise duty” means duty on goods whether manufactured in Singapore or elsewhere;
Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods —
importer
“importer” includes and applies to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until the goods are duly removed from customs control;
to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and
to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person.