Customs Act 1960 · 2020 Revised Edition · Part 4 · Importation and Exportation
38. Power to prohibit imports and exports
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The Minister may, by notification in the Gazette, prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore of such dutiable goods as are specified in the notification.
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;
To avoid doubt, the dutiable goods that may be specified in the notification include goods whose import or export is prohibited, absolutely or conditionally, under any other written law.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
If any question arises as to whether any particular goods are or are not included in a class of goods appearing in a notification made under subsection (1), that question is to be decided by the Director‑General.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);