Singapore legislation

Regulation 9

of Customs Regulations

Regulation 9

Import and export of goods by rail

Subregulation 1

The master or charterer of a train shall, on arrival of the train at the Woodlands Train Checkpoint produce on demand to the proper officer of customs at that Checkpoint —

(a)

the inward or outward manifest of goods brought into or exported from Singapore on the train; and

(b)

all invoices, waybills and any other document which the officer may require to test the accuracy of any declaration made by an importer or exporter of goods on that train to any officer of customs in connection with the issue of a customs permit for those goods.

Subregulation 2

The Director-General may allow dutiable goods on board a train to be removed from the customs station along the railway without a customs permit pending payment of the customs duty or excise duty payable thereon and any composition of any offence.

Subregulation 3

Before doing so, the Director-General may, in his discretion, require that security be lodged by the railway administration to his satisfaction to guarantee the safe custody of the goods pending payment of the customs duty or excise duty and composition sum within such time as he may allow.