Customs Act 1960 · 2020 Revised Edition · Part 4 · Importation and Exportation
42. Liability in respect of duty for goods unaccounted for, etc.
Feedback & supportLast amended by an amending law of 2023. 2 amendments in all.
All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, are, until —
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;
lawfully removed therefrom for export or entry into customs territory; or
received for storage by the licensed FTZ operator administering the free trade zone or the occupier or operator of the premises in which the goods are stored within the zone,at the risk of the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39(2) (as the case may be) as if those goods had not been unshipped.
The master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39(2) is each liable to pay the duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs as if those goods had been imported.
master
“master” means any person (except a pilot or harbour master) having for the time being control or charge of a vessel;
Despite the provisions of any written law to the contrary, where any dutiable goods have been received for storage by —
the licensed FTZ operator administering a free trade zone; or
the occupier or operator of the premises in which the goods are stored within a free trade zone,then, the licensed FTZ operator, occupier or operator is liable to pay the customs duty or excise duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs, as if those goods had been imported.
Despite the provisions of any written law to the contrary, where any dutiable goods landed in a free trade zone are used or consumed in the free trade zone, the following persons are liable to pay the customs duty or excise duty on the goods so used or consumed, as if the goods had been imported:
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
subject to paragraph (b), every relevant person mentioned in subsection (3B) at whose risk the goods remained under subsection (1);
if, at the time of their use or consumption, the dutiable goods were stored by —
the licensed FTZ operator administering the free trade zone; or
the occupier or operator of any premises within the free trade zone,the licensed FTZ operator, occupier or operator, as the case may be.
In subsection (3A), a relevant person is —
in the case of a vessel — the master, owner or agent or person authorised under section 39(2); and
in the case of an aircraft — the pilot, owner or agent or person authorised under section 39(2).
For the purpose of calculating the customs duty or excise duty under subsections (3) and (3A), the rate of duty and the valuation (if any) applicable to the goods are those in force on the date the goods were brought into the free trade zone.
customs duty
“customs duty” means duty on goods imported into Singapore, excluding any excise duty;
For the purpose of subsection (1) and section 45 —
the value of any grade of motor spirit which is not being retailed in Singapore under a trade name or trade mark is the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at retailers’ motor spirit pumps; and
the value of any grade of motor spirit which is being retailed in Singapore under a trade name or trade mark is determined in accordance with section 23.