Customs Act 1960 · 2020 Revised Edition · Part 11 · Composite Licence
83. Grant of composite licence
Feedback & supportLast amended by an amending law of 2011. 2 amendments in all.
Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act 1993 are required may, on payment of such fees as may be prescribed, apply for a single composite licence authorising the person to carry out those specified activities.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
An application for a composite licence for specified activities must be made to —
the Director‑General; or
if any of the specified activities is an activity referred to in paragraph (b) of the definition of “specified activity” in subsection (9), the Director‑General and the Comptroller.
On receipt of an application under subsection (2), the Director‑General, or the Director‑General and the Comptroller (as the case may be) may grant a composite licence to the applicant.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
Every composite licence granted under subsection (3) must specify the person to whom, the premises in respect of which, and the activities for which, the licence is granted.
Every composite licence granted under subsection (3) is for such period and subject to such conditions as may be specified in the licence.
The Director‑General may suspend or withdraw the whole of any composite licence granted under subsection (3), or such part of any such composite licence relating to any of the activities referred to in paragraph (a) of the definition of “specified activity” in subsection (9).
The Comptroller may suspend or withdraw the part of any composite licence granted under subsection (3) relating only to the activity referred to in paragraph (b) of the definition of “specified activity” in subsection (9).
Where a composite licence has been granted under subsection (3) in respect of 2 or more specified activities specified in the licence —
the licensee is not required by this Act or the Goods and Services Tax Act 1993 to take out a separate licence for each of those activities; and
the premises in respect of which the composite licence is granted are deemed to be licensed under the relevant provisions of this Act or the Goods and Services Tax Act 1993, as the case may be.
In this section —
“Comptroller” means the Comptroller of Goods and Services Tax and includes any person authorised by the Comptroller to grant a composite licence;
“specified activity” means —
in relation to any goods liable to duty —
warehousing dutiable goods for which a licence is required under section 51;
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;
manufacturing dutiable goods for which a licence is required under section 63;
bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any such intoxicating liquors, for which a licence is required under section 66; or
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;
selling goods to tourists and to returning or departing residents of Singapore free of duty for which a licence is required under section 82; or
in relation to any goods liable to goods and services tax on the import of goods into Singapore under the Goods and Services Tax Act 1993, storing goods without payment of such tax for which a licence is required under regulations made pursuant to section 37(5)(b) of that Act.
import
“import” means to bring or cause to be brought into the customs territory by any means from any place including a free trade zone; except that goods bona fide in transit, including goods which have been taken into any free trade zone from outside the customs territory or transhipped, are not, for the purpose of the levy of customs duties or excise duties, deemed to be imported unless they are or become uncustomed goods;