Singapore legislation

Regulation 96

of Customs Regulations

Regulation 96

Declaration to be submitted for approval

Subregulation 1

A manufacturer desirous of removing any finished product for export under drawback arrangements shall submit to the proper officer of customs a declaration in such form as the Director-General may require of the goods to be removed.

Subregulation 2

The proper officer of customs shall thereupon authorise the removal of the goods provided that the proper officer of customs may impose such conditions as he may consider necessary for the safeguarding of the revenue.