Customs Act 1960 · 2020 Revised Edition · Part 4 · Importation and Exportation
31. Place of import, export or transhipment
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Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except —
import
“import” means to bring or cause to be brought into the customs territory by any means from any place including a free trade zone; except that goods bona fide in transit, including goods which have been taken into any free trade zone from outside the customs territory or transhipped, are not, for the purpose of the levy of customs duties or excise duties, deemed to be imported unless they are or become uncustomed goods;
by sea —
at such authorised piers and places in Singapore as may be prescribed generally for all goods or in relation to such goods as may be specified; or
at such piers and places in Singapore that the Director‑General, under prescribed circumstances, determines to be authorised piers and places in relation to such goods as the Director‑General may determine;
by air, at a customs airport;
by rail, at the customs station along the railway; or
by road.
In prescribing an authorised pier or place in Singapore or the circumstances in which the Director‑General may determine an authorised pier or place for the purposes of subsection (1)(a), the Minister may prescribe that the operator of the authorised pier or place comply with such requirements and restrictions as the Director‑General may impose in connection with any operations carried out at the authorised pier or place.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
Dutiable goods, other than accompanied personal effects and baggage, must not be imported by road except during such times and under such conditions as may be approved by the Director‑General.
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;