Regulation 1
Citation
These Regulations may be cited as the States of Malaya Customs Duties Collection Regulations.
/akn/sg/act/sub_leg/1958/SMCDCA-RG1
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Quick answer
States of Malaya Customs Duties Collection Regulations is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SMCDCA-RG1 1958, currently marked in force and first recorded in 1958.
Citation
These Regulations may be cited as the States of Malaya Customs Duties Collection Regulations.
Definitions
In these Regulations —“handling charges” means charges which are levied on goods weighed or otherwise handled by a Federal officer of customs for the purpose of assessing the customs duties payable thereon;“warehouse rent” means the rent payable on goods deposited or stored within the area of any collection station in any building or part of a building under the control of the Collector at the rates specified in regulation 11.
“handling charges” means charges which are levied on goods weighed or otherwise handled by a Federal officer of customs for the purpose of assessing the customs duties payable thereon;
“warehouse rent” means the rent payable on goods deposited or stored within the area of any collection station in any building or part of a building under the control of the Collector at the rates specified in regulation 11.
Collection station
That part of the Malayan Railway Reserve known as Lot No. 2092, T.S. 23, Lease No. 4866, shall be a collection station for the purposes of the Act.
Hours of opening
Except as otherwise provided for in regulation 7, the collection station shall be open as follows:Mondays to Fridays…9.00 a.m. to 3.30 p.m.Saturdays…8.30 a.m. to 12 noon.
The office of the Collector shall be closed on public holidays, and on the day observed in the States of Malaya as Merdeka Day.
The goods and baggage of passengers may be examined at any time subject to the direction of the Collector.
Non-dutiable goods and dutiable goods on which duty has been paid may be loaded or unloaded up to 5.00 p.m. on Mondays to Saturdays, without payment of the fees prescribed in regulations 6 and 7.
Overtime work
The hours of opening mentioned in regulation 4 may be extended as provided for in regulation 7 subject to the following conditions:
that application shall be made in writing by the importer or the exporter or the consignor or the consignee or the agent of any one of them to the Collector not less than one hour before the closing hour on the day when it is desired to have the collection station opened or to load or unload or to pass for import or export any goods; and
that the person making the application required under sub-paragraph (a) shall pay on demand, after the overtime has been worked, the overtime fees on the scale and at the rates specified in regulations 6 and 7.
Scale of overtime fees
The scale of overtime fees payable shall be as follows: $ c.Federal Superintendent of Customs and Excise…5 00 per hour.Clerks…2 00 per hour.Federal Customs Officers…1 50 per hour.Workers…0 40 per hour.Watchmen and Office Boys…0 20 per hour.
In calculating overtime periods fractions of an hour exceeding 15 minutes shall count as one hour but no account shall be taken, after the first hour, of fractions of an hour not exceeding 15 minutes.
Rate of overtime fees
The rate of overtime fees payable shall be as follows: For overtime worked between the following hours.Rate in relation to scale shown in regulation 6.Minimum period.Mondays to Fridays…6.00 a.m. to 9.00 a.m.as per scaleone hour. 3.30 p.m. to 6.00 p.m.as per scaleone hour.Any day…6.00 p.m. to 6.00 a.m.double the scaletwo hours.Saturdays…6.00 a.m. to 8.30 a.m.as per scaleone hour. 12 noon to 6.00 p.m.as per scaleone hour.Sundays and public holidays…6.00 a.m. to 6.00 p.m.one and one half of the scale:two hours:Provided that —
the minimum total fees payable shall be $10 per hour for overtime between 6.00 a.m. to 10.00 p.m. and $20 per hour between 10.00 p.m. and 6.00 a.m.; and
the goods and baggage of passengers may be examined at any time without payment of overtime fees subject to the direction of the Collector.
Payment of overtime fees for overtime not worked
When overtime work is requested in accordance with regulation 5 and the request is not cancelled before the closing hour of the day on which overtime work was requested, the person who made the request shall pay overtime fees for the minimum period of time at the rates laid down in regulation 7 for the various hours.
Offences under sections 14 and 15 of Act compoundable
Any offence committed under section 14 or 15 and punishable under section 45 or 49 of the Act shall be a compoundable offence in accordance with section 43(1) of the Act.
In respect of an offence involving dutiable goods, the sum compoundable shall not be more than 20 times the amount of duty payable on the goods or $500, whichever is the less.
Offences under section 45 of Act compoundable
Any offence committed under section 45 of the Act shall be a compoundable offence in accordance with section 43(2) of the Act.
In respect of an offence involving dutiable goods, the sum compoundable shall not be more than 20 times the amount of the duty payable on the goods or $20, whichever is the less.
Warehouse rent
Warehouse rent shall be paid on all goods deposited within the area of a collection station in any building or part of a building under the control of the Collector at the rate of $16.50 per day for every tonne or part thereof reckoned on the gross packed weight of the goods:Provided that —
no such rent shall be chargeable on any goods for the first 72 hours after deposit;
in calculating the rent chargeable under this regulation the day on which the goods are deposited and the day on which they are removed shall not be taken into account; and
the minimum rent for any period of deposit shall be $5.
The Collector may remit or refund in whole or in part the warehouse rent chargeable under this regulation if he is satisfied that the delay in removing the goods was due to circumstances beyond the control of the persons liable to pay the warehouse rent.
Handling charges
Handling charges shall be paid by the importer or the exporter or the consignor or the consignee or the agent of any one of them at the rate of $1.65 per tonne reckoned on the gross packed weight of the goods.
Miscellaneous fees
Fees for services rendered by a Federal officer of customs shall be as follows:(1) provision and certification of a copy of a duty receipt, import declaration or export declaration $2 a copy(2) certification of any document at the request of an importer, exporter, consignor, consignee or the agent of any one of them $1 a copy(3) attendance of a Federal officer of customs outside the limits of the collection station in connection with the import or export of any goods at the request of the owner of the goods or of his agent $3 per hour or part of an hour to be calculated from the time of leaving the collection station until time of return.
Forms
The forms set out in the Schedule shall be used for the respective purposes therein mentioned with such variations as the circumstances of each case may require.