Regulation 6

The written laws for the time being in force in relation to customs duty shall apply in relation to goods contained in any outgoing postal article which is brought into or sent out of Singapore by post from or to any place outside Singapore as they apply in relation to goods otherwise imported, exported or removed into or out of Singapore from or to any such place.

Any outgoing postal article containing any article liable to customs duty and addressed to a country or place outside Singapore which admits such postal articles must comply with such requirements as may be prescribed from time to time by the postal administration for Singapore through which the article is posted for purposes of implementing the UPU Acts.

In this regulation, “outgoing postal article” means any postal article posted in Singapore and sent to a place outside Singapore, or in transit through Singapore to a place outside Singapore.