44. Goods not specified in manifest to be deemed uncustomed

Terms defined in s 3

• aircraft

  aircraft

  Defined · s 3

  “aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;

  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
• 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
• in transit

  in transit

  Defined · s 3

  “in transit” means taken out or sent from any country and brought into Singapore by land, sea or air (whether or not landed or transhipped in Singapore) for the sole purpose of being carried to another country either by the same or another conveyance;

  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
• uncustomed goods

  uncustomed goods

  Defined · s 3

  “uncustomed goods” means goods in respect of which a breach of the provisions of this Act has been committed.

  Open s 3