Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
28. Time of importation when duty is imposed
Feedback & supportWhen, by virtue of an order made under section 10(1), a customs duty or excise duty is fixed on any goods which previously were not dutiable goods or any customs duty or excise duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by a notification made under section 38 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed is deemed to have had effect, the importation or exportation is, despite anything in this Act, deemed to be —
customs duty
“customs duty” means duty on goods imported into Singapore, excluding any excise duty;
in the case of importation by sea, the time at which the vessel importing the goods had actually come within the limits of the port of Singapore to which the goods are consigned;
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
in the case of importation by road or rail, the time at which the goods come within Singapore;
in the case of importation by air, the time at which the aircraft lands at a customs airport;
aircraft
“aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;
in the case of importation from a free trade zone, the time at which the goods enter the customs territory;
free trade zone
“free trade zone” means any area in Singapore which has been declared to be a free trade zone under the Free Trade Zones Act 1966;
in the case of exportation by sea, the time at which shipment of the goods on board the vessel by which they were exported commenced;
in the case of exportation by road or rail, the time at which the goods leave Singapore;
in the case of exportation by air, the time at which the aircraft leaves a customs airport; and
customs airport
“customs airport” means any place which has been designated as a customs airport;
in the case of goods removed from the customs territory into a free trade zone for export, the time at which the goods are brought into the free trade zone.
customs territory
“customs territory” means Singapore and the territorial waters thereof but excluding any free trade zone;