Singapore legislation

Regulation 97

of Customs Regulations

Regulation 97

Particulars required as declaration

Subregulation 1

The declaration referred to in regulation 96(1) shall contain full and true particulars for which provision is made in the required form.

Subregulation 2

The manufacturer shall clearly state in the declaration that the goods are to be exported under drawback arrangements and that the goods and other packages have been marked “For export under drawback” or marked by an approved legend.

Subregulation 3

Every such declaration shall be in quadruplicate or in such other number of copies as the Director-General may require.

Subregulation 4

If the Director-General so requires, authorisation of removal shall be produced to the proper officer of customs at the factory before the manufactured goods are removed for export under drawback arrangements.