Singapore legislation

Regulation 68

of Customs Regulations

Regulation 68

Licensee to keep stock book

Every person licensed to manufacture tobacco shall —

(a)

keep a stock book, in a form approved by the Director-General, in which shall be entered daily in English —

(i)

the weight in kilogrammes, the number of the relative removal declaration or other document authorising removal, description and country of origin of all tobacco brought into any storehouse made use of by him for the storage of tobacco or into the licensed premises; and

(ii)

the quantity and description of the product resulting from manufacture and the manner of disposal thereof;

(b)

produce for the inspection of any senior officer of customs his stock book, books of account, invoices and other documents kept by him in connection with the manufacture of tobacco, and allow that officer to make such minute therein, or to take such abstract therefrom, as he thinks fit;

(c)

permit any senior officer of customs to inspect all labels, wrappers or containers used or attached, or intended to be used or attached, in connection with manufactured tobacco, manufactured by such licensee; and

(d)

on demand show to any senior officer of customs any tobacco in his custody or possession.