37. Declaration

Terms defined in s 3

• agent

  agent

  Defined · s 3

  “agent”, in relation to a vessel, includes a chinchew and a comprador;

  Open s 3
• customs airport

  customs airport

  Defined · s 3

  “customs airport” means any place which has been designated as a customs airport;

  Open 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;

  Open s 3
• free trade zone

  free trade zone

  Defined · s 3

  “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;

  Open s 3
• goods

  goods

  Defined · s 3

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

  Open s 3
• 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;

  Open s 3
• importer

  importer

  Defined · s 3

  “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;

  Open s 3
• proper officer of customs

  proper officer of customs

  Defined · s 3

  “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;

  Open s 3