Singapore legislation

Regulation 23

of Customs Regulations

Regulation 23

Permitted activities in licensed warehouse

Subregulation 1

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.

Subregulation 2

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.

Subregulation 3

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

(a)

the breaking of bulk, grouping of packages, and sorting, grading and repacking of goods; and

(b)

the servicing and repair of motor vehicles.

Subregulation 4

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.

Subregulation 5

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.