33. Import and export to be in accordance with regulations

Terms defined in s 3

• dutiable goods

  dutiable goods

  Defined · s 3

  “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;

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• export

  export

  Defined · s 3

  “export” means to take or cause to be taken out of the customs territory by any means or to place goods in any form of conveyance for the purpose of taking the goods out of the customs territory by any means to any place including a free trade zone; except that goods bona fide in transit, including goods which have been transhipped, are not deemed to be exported unless they are or become uncustomed goods;

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• goods

  goods

  Defined · s 3

  “goods” includes animals, birds, fish, plants and all kinds of movable property;

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• import

  import

  Defined · s 3

  “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;

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