Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
22A. Value of imported goods for customs duty
Feedback & supportLast amended by an amending law of 1997.
For the purposes of levying customs duty under this Act, the value of any imported goods must be determined according to the regulations made by the Minister for the purposes of this section.
customs duty
“customs duty” means duty on goods imported into Singapore, excluding any excise duty;
Regulations made under subsection (1) may provide for requiring any importer or other person concerned with the importation 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.