82. Duty free shops for tourists

The Director‑General may, on payment of any fees prescribed, grant a licence to any person (called in this Act the licensee) to sell goods to tourists and returning or departing residents of Singapore free of duty in the premises designated in the licence.

Any licence is for such period and subject to such conditions as may be specified in the licence.

Such premises are deemed to be a licensed warehouse for the purposes of section 51 except that a licensee of those premises is not required to take out a separate licence for warehousing goods in those premises.

A senior officer of customs, or any officer of customs deputed by him or her for the purpose, has at all times access to any such licensed premises for the purpose of checking accounts and records and for such other purposes as may be considered necessary.

The licensee must, for the proper conduct of the licensee’s business, furnish such security as may be required by the Director‑General.

Any licence granted under subsection (1) may, in the discretion of the Director‑General, be suspended or withdrawn at any time.

[Deleted by Act 25 of 2011]

A person, other than a licensee, must not issue, display or distribute or cause to be issued, displayed, or distributed any advertisement, writing, pamphlet, price list or other document which may imply or give reasonable cause for the public to believe that the person has for sale on the person’s premises goods which are duty free or tax free.

Any person who contravenes subsection (8) shall be guilty of an offence.