In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Free Trade Zones Act 1966 · 2020 Revised Edition · Part 2 · Operations Permitted Within Free Trade Zone
9. Use and consumption of dutiable goods and taxable goods
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Last amended by an amending law of 2023.
Subject to sections 5, 6 and 8, a person who knows or has reason to believe that any customs duty or tax on any dutiable goods or taxable goods in a free trade zone has not been paid to the Director-General, must not use or consume the goods, unless the customs duty and tax on the goods are paid to the Director-General before the use or consumption.
customs duty
Defined · s 2
“customs duty” means any customs duty or excise tax imposed under the Customs Act 1960;