Customs Act 1960 · 2020 Revised Edition · Part 6 · Warehousing
60. Landing of dutiable goods for transhipment
Feedback & supportDutiable goods arriving in Singapore for transhipment and landed to await the arrival of the vessel in which they are intended to be transhipped must be landed and deposited in a free trade zone.
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 exempt any particular goods from the operation of this section.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);