Regulation 1
Citation and commencement
These Regulations are the Customs (Valuation) (Amendment) Regulations 2026 and come into operation on 1 June 2026.
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Customs (Valuation) (Amendment) Regulations 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S296 2026, currently marked in force and first recorded in 2026.
Citation and commencement
These Regulations are the Customs (Valuation) (Amendment) Regulations 2026 and come into operation on 1 June 2026.
Amendment of regulation 10
In the Customs (Valuation) Regulations (Rg 8), in regulation 10, after paragraph (3), insert —“(4) In determining the value of any imported goods for the purposes of paragraph (1) or (2), a proper officer of customs may require an importer or any other person concerned with the importation of the goods, to do any of the following:
provide to the proper officer of customs, in any form that he may require, any information that is in his opinion necessary for a proper valuation of the goods;
produce to the proper officer of customs, any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by the importer or other person (as the case may be), that is in the opinion of that officer, necessary for a proper valuation of the goods.”.
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