Customs Act 1960 · 2020 Revised Edition · Part 9 · Drawback
79. Drawback on imported goods on which duty has been paid
Feedback & supportLast amended by an amending law of 2000.
This section and sections 80, 81 and 134 apply to all goods which have become dutiable by virtue of an order published under section 10(1).
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
This section does not apply to goods affected —
by section 13, unless the Minister otherwise directs; or
by section 15 or 28.
When any goods, mentioned in subsection (1), upon which customs duty or excise duty has been paid and not drawn back are re‑exported, the whole or such proportion of the duty paid as the Minister may prescribe calculated in accordance with subsection (4) may, in the discretion of the Director‑General, be repaid as drawback, if —
customs duty
“customs duty” means duty on goods imported into Singapore, excluding any excise duty;
the goods are identified to the satisfaction of a senior officer of customs at the Port of Singapore or any customs airport at which goods are shipped or loaded for re‑export, or at the place of re-export;
the drawback claimed in respect of any one consignment of re‑exported goods is at least $100;
the goods are re‑exported within 6 months of the date upon which the customs duty or excise duty was paid;
payment of drawback upon goods of a class to which the goods to be re‑exported belong has not been prohibited by any subsidiary legislation made under this Act;
written notice has been given to a senior officer of customs at or before the time of re‑export that a claim for drawback will be made and established to the satisfaction of a senior officer of customs within 3 months of the date of re‑export;
the goods have not been used after importation; and
a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled.
The amount of drawback allowed is calculated at the rate of customs duty or excise duty levied at the time of import or at the rate of customs duty leviable on goods of a like description at the time of re‑export of the goods, whichever is the lower.
excise duty
“excise duty” means duty on goods whether manufactured in Singapore or elsewhere;