Customs Regulations

No goods other than dutiable goods shall be kept in a licensed warehouse except with the permission in writing of the Director-General and subject to such conditions as he may impose.

Operations which are necessary to preserve the dutiable goods, improve their packaging or marketable quality or prepare them for shipment may, with the approval of a proper officer of customs and subject to such conditions as he may impose, be carried out while the goods are stored in the licensed warehouse.

Without prejudice to the generality of paragraph (2), the operations referred to in that paragraph may include —

Operations other than those specified in paragraph (2) may, with the approval of the Director-General and subject to such conditions as he may impose, be carried out on the dutiable goods while the goods are stored in the licensed warehouse.

Dutiable goods in a licensed warehouse shall not be used in any manner except with the approval of the Director-General and subject to such conditions as he may impose.

No person shall remove any dutiable petroleum or biodiesel blend from a licensed warehouse before payment of the duty payable thereon, unless the Director-General allows otherwise.

Where any dutiable petroleum or biodiesel blend has been removed from a licensed warehouse, the licensee concerned shall submit to the Director-General a statement, in such form as the Director-General may require, setting out the quantities of dutiable petroleum or biodiesel blend removed from his licensed warehouse for local consumption during the preceding month not later than —

Where any petroleum or biodiesel blend has been removed from a licensed warehouse and delivered to any organisation or person in accordance with the Customs (Duties) (Exemption) Order (O 5), the licensee concerned shall submit to the Director-General the exemption certificate in respect of the petroleum or biodiesel blend so delivered not later than —

Any senior officer of customs may require that all packages entering a warehouse shall be marked with such identification marks and in such manner as he may direct.

Packages shall be stacked as directed by a senior officer of customs and in such manner that every package may be accounted for and inspected.

The hours during which customs offices and Government warehouses shall ordinarily be open for business shall be as follows:

Notwithstanding paragraph (1), Government warehouses for the storage of dutiable goods in transit and the Government warehouse at the Changi International Airport shall remain open during such hours as the Director-General may from time to time direct.

Warehouse rent on goods deposited in Government warehouses, other than those which are situated within the boundary limits of an airport and in the transit warehouses operated by the Director-General, shall be as set out in the First Schedule.

Warehouse rent shall be charged monthly, at the close of business on the last day of each month, on the quantity of goods deposited in the warehouse at any time during the month.

No warehouse rent shall be charged for more than one month in any case where the period of storage of the whole or part of the goods does not exceed 30 days.

[Deleted by S 25/2012 wef 01/02/2012]

Subject to item 5 in the First Schedule, in computing the total amount of warehouse rent payable, any fraction of a dollar shall be ignored.

Every person importing dutiable goods shall apply to a proper officer of customs, in such form as the Director-General may require, for permission to move the dutiable goods from the ship, aircraft or vehicle by which they were imported or, in the case of dutiable goods imported by rail, from the Woodlands Train Checkpoint.

An importer of dutiable goods may be required to furnish security to the Director-General for the amount of duty payable on such goods imported.

The security may be furnished by a cash deposit or a bank guarantee or both.

The master or charterer of a train shall, on arrival of the train at the Woodlands Train Checkpoint produce on demand to the proper officer of customs at that Checkpoint —

The Director-General may allow dutiable goods on board a train to be removed from the customs station along the railway without a customs permit pending payment of the customs duty or excise duty payable thereon and any composition of any offence.

Before doing so, the Director-General may, in his discretion, require that security be lodged by the railway administration to his satisfaction to guarantee the safe custody of the goods pending payment of the customs duty or excise duty and composition sum within such time as he may allow.

Whenever the owner of dutiable goods is desirous of removing the whole or part of such goods from a Government warehouse or licensed warehouse or from the ship, aircraft, train or vehicle by which they were imported for local consumption, he shall personally or by his agent —

The proper officer of customs shall thereupon authorise the removal of the dutiable goods.

Without affecting the application of section 27 of the Act in relation to any customs duty or excise duty chargeable on dutiable goods, when the owner of dutiable goods is desirous of removing the whole or part of such goods from a Government warehouse or licensed warehouse to another Government warehouse or licensed warehouse, he shall personally or by his agent —

Upon the applicable requirements in paragraph (1) being satisfied, the proper officer of customs may authorise the removal of the goods, subject to any condition that the proper officer of customs considers necessary.

The owner of the goods removed under this regulation or the owner’s agent must, if so required by the proper officer of customs, produce evidence that the goods have been deposited in the other Government warehouse or licensed warehouse.

The Director-General may, in his discretion, impose a limit on the quantity of dutiable goods which are to be exported or re-exported by any vessel of 300 net registered tonnes or below for the safeguarding of the revenue.

Where dutiable goods are to be conveyed for export or re-export in any vessel of 300 net registered tonnes or below, a senior officer of customs may require the master or person in charge of the vessel to keep or store such goods in a locked hold for as long as the vessel is within the territorial waters of Singapore and the senior officer of customs may seal such hold.

No person shall, without lawful authority, open, alter, break or remove any seal placed by a senior officer of customs under paragraph (2) while the vessel is still within the territorial waters of Singapore.

If any dutiable goods which are kept in the vessel under paragraph (2) are found to be missing or re-landed in Singapore, the goods shall be presumed, until the contrary is proved, to have been illegally removed from such vessel with the consent of the master or the person in charge of the vessel.

Without affecting the application of section 27 of the Act in relation to any customs duty or excise duty chargeable on dutiable goods, when the owner of dutiable goods is desirous of removing the whole or part of the goods from a specified place of storage and bringing the goods out of the customs territory, whether on a vessel or any other form of conveyance, the owner must personally or by the owner’s agent —

Upon the applicable requirements in paragraph (5) being satisfied, the proper officer of customs may authorise the removal of the goods, subject to any condition that the proper officer of customs considers necessary.

The owner of the goods removed under this regulation or the owner’s agent must, if so required by the proper officer of customs, produce evidence that the goods have been removed from the customs territory.

If any goods removed for export or re-export under this regulation are found to have been illegally re-landed in any place in Singapore, the owner and the exporter of the goods and the owner’s agent shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

The Director-General may, in his discretion, require the owner of any vessel carrying dutiable goods for export or re-export or his agent —

In this regulation, “specified place of storage” means a Government warehouse, licensed warehouse, customs office, customs station or any other place approved by the Director-General in writing under section 52 of the Act.

The consignor of goods intended for transhipment or his agent shall submit to the proper officer of customs a declaration, in such form as the Director-General may require, of the goods to be transhipped.

The consignor of goods intended for transhipment or his agent shall, if so required by the proper officer of customs, produce evidence that the goods have been transhipped and shall pay the customs duty or excise duty leviable on any part of such goods not accounted for to the satisfaction of the proper officer of customs.

The consignor of such goods or his agent shall furnish security, if so required, to the satisfaction of the Director-General, to guarantee payment of duty for which he may become liable under paragraph (2).

The types of customs declarations required for the movement of dutiable goods in Singapore shall be as follows:

The purposes of the customs declarations referred to in paragraph (1) shall be as follows:

The Director-General, if he considers it necessary, may require dutiable goods imported, exported, re-exported or in transit by road to be conveyed in completely covered vehicles or wagons which are capable of being locked, sealed or otherwise secured.

No locks, seals or other safeguards placed on such vehicles or wagons by the proper officer of customs shall be tampered with, opened, broken, altered or removed without the consent of the proper officer of customs.

The Director-General may refuse to permit the carriage of dutiable goods by motor vehicles as provided for in paragraph (1), unless the construction of the bodies of such vehicles is in accordance with requirements approved by him.

If the Director-General approves the application, the Director-General shall inform the applicant and sign the plan.

The Director-General may also inform the applicant that a licence to manufacture the dutiable goods in respect of which the application was made will be issued to him when the proposed licensed premises or sites have been converted or completed and approved by the Director-General.

The proper officer of customs may place such locks, seals or other safeguards as he considers necessary for the protection of the revenue upon any part of the licensed premises or portion of the plant therein.

Such safeguards shall be provided at the expense of the licensee.

No locks, seals or other safeguards placed in accordance with paragraph (1) shall be tampered with, opened, broken, altered or removed without the consent of the proper officer of customs.

No licensed tobacco manufacturer shall receive, take into or have in his custody or possession in his licensed premises, or in any storehouse made use of by him for the storage of tobacco, any substance, matter or thing to be used or capable of being used as a substitute for, or to increase the weight of, tobacco.

It shall not be an offence under this regulation for a licensed tobacco manufacturer to receive, take into or have in his custody or possession in his licensed premises or in any storehouse made use of by him for the storage of tobacco, any substance, matter or thing which is normally and properly, according to the ordinary usage of the trade, added to tobacco as part of the process of manufacture for the purpose of colouring, flavouring or wrapping such tobacco and not with the intention of increasing its weight.

No person shall, without the written permission of the Director-General —

It shall not be an offence under this regulation for a licensed tobacco manufacturer to receive, take into or have in his custody or possession any substance, matter or thing which is normally and properly, according to the ordinary usage of the trade, added to tobacco as part of the process of manufacture for the purpose of colouring, flavouring or wrapping such tobacco and not with the intention of increasing its weight.

No case containing tobacco for export shall be removed from the licensed premises until it has been sealed by a senior officer of customs.

Every case which has been so sealed shall be exported from Singapore with the seals intact.

The Director-General may, before granting drawback, require the manufacturer to produce such proof as to him seems proper that the consignment has been landed at the place of destination with the seals placed on the cases in accordance with regulation 76 intact.

In default of such proof, no drawback shall be allowed.

Any manufacturer wishing to claim drawback in accordance with section 81 of the Act shall make an application in writing to the Director-General specifying —

In this regulation —

The proper officer of customs may place such locks, seals or other safeguards as he considers necessary to secure any part of the premises or portion of the plant therein.

Such safeguards shall be provided at the expense of the manufacturer.

No locks, seals or other safeguards placed in accordance with paragraph (1) shall be tampered with, opened, broken, altered or removed without the consent of the proper officer of customs.

The manufacturer shall maintain —

All such books and register shall be in the form approved by the Director-General and shall be entered daily and balanced at the close of business on the last day of each month.

The manufacturer shall —

The proper officer of customs may require a manufacturer to affix to every lot or stack of duty-paid goods or of the manufactured goods stored in the premises a stock-card or other label in such form as he may specify.

Such stock-card or label shall show the quantity and description of the contents of the lot or stack.

If the Director-General so requires, no packages containing finished products shall be removed from the factory for export under drawback arrangements until the packages have been locked up, sealed, marked “For export under drawback” or marked by other approved legend, by the proper officer of customs.

Every such package shall be exported from Singapore with the locks, seals, marks and other safeguards intact.

A manufacturer desirous of removing any finished product for export under drawback arrangements shall submit to the proper officer of customs a declaration in such form as the Director-General may require of the goods to be removed.

The proper officer of customs shall thereupon authorise the removal of the goods provided that the proper officer of customs may impose such conditions as he may consider necessary for the safeguarding of the revenue.

The declaration referred to in regulation 96(1) shall contain full and true particulars for which provision is made in the required form.

The manufacturer shall clearly state in the declaration that the goods are to be exported under drawback arrangements and that the goods and other packages have been marked “For export under drawback” or marked by an approved legend.

Every such declaration shall be in quadruplicate or in such other number of copies as the Director-General may require.

If the Director-General so requires, authorisation of removal shall be produced to the proper officer of customs at the factory before the manufactured goods are removed for export under drawback arrangements.

Subject to paragraphs (2) to (5), the duty to be charged on each bottle of intoxicating liquor removed for local consumption shall be assessed based on the following particulars as stated in a declaration made to the Director-General under section 37 or 59 of the Act (referred to in this regulation as a declaration):

Where a declaration in respect of one or more bottles of intoxicating liquor is based on the information stated in a certificate of analysis, the Director-General may require the person who makes the declaration to submit the certificate of analysis to him.

The Director-General may, where he considers it necessary to verify any or all of the particulars referred to in paragraph (1) as stated in a declaration, require the bottle or bottles of intoxicating liquor in respect of which the declaration is made to be tested or measured (as the case may be) by such laboratory as the Director-General may decide, to determine the H.S. Code, volumetric content or alcoholic strength of the bottle or bottles of intoxicating liquor, as the case may be.

Where a declaration is made in respect of a consignment of intoxicating liquor, the Director-General may, for the purpose of charging duty —

Where there is any discrepancy between the particulars referred to in paragraph (1) as stated in a declaration in respect of any bottle or bottles of intoxicating liquor and the H.S. Code, volumetric content or alcoholic strength of the liquor in the bottle or bottles as determined by the Director-General under paragraph (3), the duty to be charged on the bottle or bottles of intoxicating liquor shall be assessed based on the H.S. Code, volumetric content or alcoholic strength so determined.

In this regulation, “certificate of analysis”, in relation to any bottle of intoxicating liquor in respect of which a declaration is made, means a certificate issued by a laboratory from the country of export stating —

Where the Director-General requires any bottle of intoxicating liquor to be tested under regulation 108(3) to determine the alcoholic strength of the intoxicating liquor under the International Organisation of Legal Metrology (OIML) System, the test shall be carried out by any of the following means:

For the purpose of determining the alcoholic strength of any bottle of intoxicating liquor under paragraph (1), a distilled sample of the liquor shall be used.