Regulation 2

any premises licensed under the Act, other than Part VIII thereof;(2) any premises in which duty exempted goods are kept;(3) any factory using dutiable raw materials for manufacture;(4) any premises licensed under Part XIV or XIVA of the Goods and Services Tax (General) Regulations (Cap. 117A, Rg 1);(5) any authorised landing pier or place for dutiable goods imported by sea and any place where dutiable exports are permitted to be uplifted by vessels;(6) any Government warehouse;(7) Changi Point Ferry Terminal, 51 Lorong Bekukong;(8) all Customs Gate Stations and Offices at, or within 50 metres of, a free trade zone (within the meaning given by section 2 of the Free Trade Zones Act 1966), but excluding any customs office or customs station mentioned in regulation 3;(9) ICA Coastal Command HQ, 10 Brani Way;(10) Woodlands Checkpoint, 21 Woodlands Crossing;(10A) Woodlands Checkpoint, 1200 Woodlands Road;(11) [Deleted by S 351/2026 wef 01/06/2026](12) Woodlands Train Checkpoint, 11 Woodlands Crossing;(13) PSA Corporation Limited, Keppel Distripark, Kampong Bahru Road;(14) [Deleted by S 514/2019 wef 01/08/2019](15) Postal Parcel Counter of any Post Office;(16) Paya Lebar Airport;(17) Seletar Airport;(18) Changi Airport but not including the part thereof specified in regulation 3;(19) Tengah Air Base;(20) Harbourfront Centre, 1 Maritime Square;(21) [Deleted by S 638/2021 wef 01/09/2021](22) Tanah Merah Ferry Terminal, 50 Tanah Merah Ferry Road;(23) Tuas Branch Headquarters, Tuas Checkpoint;(24) Revenue House, 55 Newton Road, #02-01, #02-06, #06-01, #06-02, #07-01 and #07-02;(25) Marina South Pier, 31 Marina Coastal Drive;(26) West Coast Pier, 60 West Coast Ferry Road ;(27) Tanjong Pagar Scanning Station, 15 Keppel Road;(28) Pasir Panjang Scanning Station, 21 Harbour Drive ;(29) Jurong Scanning Station, 8 Jurong Pier Way;(30) Changi Airbase (East), 22 Changi East Drive;(31) Changi Airbase (West), 508C Cranwell Road;(32) Sembawang Airbase, 313 Sembawang Road;(33) Marina Bay Cruise Centre Singapore, 61 Marina Coastal Drive;(34) Pasir Panjang Export Inspection Station, 19 Harbour Drive;(35) Brani Export Inspection Station, 71 Brani Terminal Avenue;(36) Customs Operations Command, 1 Bulim Drive;(37) Tuas Terminal Gateway Gate Building, 71 Tuas South Boulevard;(38) Cargo Inspection Centre, 73 Tuas South Boulevard;(39) SingPost Regional eCommerce Logistics Hub, 39 Greenwich Drive;(40) Singapore Cruise Centre (HarbourFront), 5 HarbourFront Avenue.