Customs Act 1960 · 2020 Revised Edition · Part 6 · Warehousing
49. Government warehouses
Feedback & supportThe Director‑General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
The Director‑General may, in his or her discretion, limit the quantity of dutiable goods which, and the period during which any such dutiable goods, may be deposited and kept in any Government warehouse, at any customs office or customs station.
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;
The Director‑General may, in his or her discretion, permit the storage of non-dutiable or duty-paid goods in a Government warehouse subject to any conditions that the Director‑General may impose.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;