Singapore legislation

Regulation 15

of Customs Regulations

Regulation 15

Customs declarations

Subregulation 1

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

(a)

an Inward/Transhipment/Removal/Payment Declaration;

(b)

an Outward Declaration; and

(c)

a Duty Exemption Certificate.

Subregulation 2

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

(a)

an Inward Declaration shall be required for the removal of dutiable goods from any arrival point (whether by sea, air, rail or road from West Malaysia via Woodlands or Tuas, or from the free trade zones) to any licensed premises or other approved place of storage;

(b)

a Transhipment Declaration shall be required for the removal of dutiable goods —

(i)

imported by sea from vessels at anchorage to the free trade zone for storage;

(ii)

from the free trade zone for re-export to foreign destinations;

(iii)

from one free trade zone to another; and

(iv)

from the point at which they arrive on import to another point at which they are to be re-exported (such as from West Malaysia via Woodlands or Tuas to Changi International Airport);

(c)

a Removal Declaration shall be required to cover the movement of dutiable goods between any licensed or approved premises within customs territory (such as from one licensed warehouse to another);

(d)

a Payment Declaration shall be required for the payment of customs duty or excise duty or tax on goods;

(e)

an Outward Declaration shall be required to cover the movement of dutiable goods from customs territory for export or storage in the free trade zone; and

(f)

a Duty Exemption Certificate shall be required for dutiable goods which are exempted from payment of duty in Singapore.

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