Singapore legislation

Regulation 78

of Customs Regulations

Regulation 78

Proof of landing may be required

Subregulation 1

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.

Subregulation 2

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