Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
22B. Objection and appeal on valuation
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If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, the person may object to that value by making an application to the Director‑General, stating the grounds of the person’s objection and the amount that the person considers should be the value of the goods.
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;
An objection under this section must be given in writing to the Director‑General within 14 days after any determination made under section 22 or 22A or within such longer time as the Director‑General may allow.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
The Director‑General must consider the objection and inform the importer in writing of his or her decision.
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;
Where a proper officer of customs amends his or her determination of the value of any goods pursuant to this Act otherwise than as a result of an objection received from the importer of the goods, he or she must give notice to the importer of the amended determination.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
If any person is dissatisfied with the decision of the Director‑General in respect of the person’s objection under subsection (1), the person may appeal to the General Division of the High Court against that decision.
Every appeal under subsection (5) must be made by giving notice of appeal within 28 days after the date on which the importer is notified in writing under subsection (3) of the decision or within such further period as the General Division of the High Court may allow.
On any appeal under subsection (5), the General Division of the High Court may confirm, vary or set aside the decision of the Director‑General and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court thinks fit.
Despite anything to the contrary in this section, where, in the course of determining any appeal, it becomes necessary to delay the final determination of the appeal, the importer must be given delivery of the importer’s goods from customs control subject to the Director‑General receiving any security that the Director‑General thinks sufficient to cover the full amount of customs duty or excise duty on the goods.
customs duty
“customs duty” means duty on goods imported into Singapore, excluding any excise duty;