Regulation 8

Every person importing dutiable goods shall apply to a proper officer of customs, in such form as the Director-General may require, for permission to move the dutiable goods from the ship, aircraft or vehicle by which they were imported or, in the case of dutiable goods imported by rail, from the Woodlands Train Checkpoint.

An importer of dutiable goods may be required to furnish security to the Director-General for the amount of duty payable on such goods imported.

The security may be furnished by a cash deposit or a bank guarantee or both.