Customs Act 1960 · 2020 Revised Edition · Part 7 · Manufacture and Bottling
63. Licence to manufacture dutiable goods
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A person must not manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director‑General and at the place or places of manufacture specified in the licence.
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;
Such licence is, on payment of such fee as may be prescribed, granted at the discretion of the Director‑General for such period as may be prescribed and subject to —
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
such conditions as may be prescribed; and
such further conditions as the Director‑General may direct to be endorsed on the licence in any particular case.
Such licence may be suspended or withdrawn at any time by the Director‑General.
A licence to manufacture any dutiable goods is deemed to include the following:
a licence for warehousing such dutiable goods as provided for in section 51(1); and
where the dutiable goods consist of intoxicating liquors, a licence for the bottling of such intoxicating liquors as provided for in section 66(1).
Any regulations made under section 143(1) to regulate the control of licensed warehouses or bottling warehouses apply to warehouses deemed to be so licensed under subsection (4) to such an extent as the Director‑General may direct.
bottling
“bottling”, in the case of intoxicating liquors, includes blending, compounding and varying any intoxicating liquor with intent that the blend, compound or varied intoxicating liquor so formed be sold for human consumption, but does not include any such blend, compound or varied intoxicating liquor prepared at the order of a purchaser, and for immediate consumption;