Customs Act 1960 · 2020 Revised Edition · Part 4 · Importation and Exportation
40. Correction to be made on completion of discharge
Feedback & supportWithin one month of the arrival of a vessel, aircraft or train, the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station‑master or the person authorised under section 39(2) must present to the proper officer of customs a certified amendment to the manifest required by section 39 due to short‑shipment, short‑landing, overlanding or such other cause as the Minister may by order specify.
aircraft
“aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;
The Director‑General may refuse to accept any amendment made after the Director‑General has been notified that investigations into any offence under any written law have commenced in connection with goods to which the manifest relates.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
If any dutiable goods are not accounted for to the satisfaction of a senior officer of customs —
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;
within 2 months of the presentation of the amendment or within such longer period as the officer may allow; or
in any case where the amendment has not been presented within 3 months of the completion of the discharge of cargo from a vessel or an aircraft or a train,the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station‑master or the person authorised under section 39(2), is liable to pay on demand to the senior officer of customs twice the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000.
If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of the person, any senior officer of customs may sue for and recover the penalties in a court.
senior officer of customs
“senior officer of customs” means —(a)the Director‑General;(b)any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2);(c)any senior officer of customs appointed under section 4(4);(d)any officer of customs conferred with the powers of a senior officer of customs under section 5(3); and(e)any police officer having the powers of a senior officer of customs by virtue of section 7(a);