Singapore legislation

Regulation 27

of Customs Regulations

Regulation 27

Monthly stock return required

Every licensee shall, not later than the fifth day of each month, furnish to the Director-General a return, in such form as the Director-General may require, showing details of —

(a)

the opening and closing balances of all dutiable goods stored in his licensed warehouse on the first day and at the close of business on the last day of the previous month, respectively; and

(b)

all dutiable goods received into or removed from his licensed warehouse during the previous month.