Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
27. Removal of dutiable goods from customs control
Feedback & supportLast amended by an amending law of 2008.
Dutiable goods must not be removed from customs control except —
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 payment of the customs duty or excise duty payable thereon;
under such conditions as the Director‑General may impose for deposit in a Government warehouse or licensed warehouse; or
under such conditions as the Director‑General may impose in any particular case.
Goods must not be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
The Director‑General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director‑General may, in the Director‑General’s discretion, require that security be lodged to the Director‑General’s satisfaction to guarantee the payment of the customs duty or excise duty within such time as the Director‑General may allow.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);