Singapore legislation
Regulation 103H
Regulation 103H
Records of movements and contents of container
Subregulation 1
Every licensee of a container freight warehouse shall keep and maintain proper records of —
every container brought into or removed from the container freight warehouse in respect of which the licence is issued;
such details of goods stuffed into or unstuffed from a container referred to in sub-paragraph (a) as the Comptroller may require; and
such other information as the Comptroller may require.
Subregulation 2
Every licensee shall provide to the Comptroller any information from its records referred to in paragraph (1) in such form and within such period as the Comptroller may require.
Subregulation 3
Except where the Comptroller otherwise allows or directs in writing, every entry or removal of goods stored or to be stored in a container freight warehouse shall only be made pursuant to such customs permit as the Comptroller may determine.
Subregulation 4
If it appears to the Comptroller that there is any deficiency in quantity that is indicated or ought to be indicated in the records referred to in paragraph (1), the licensee shall, unless he shows proof to the contrary, be presumed to have removed the goods in the container freight warehouse in contravention of paragraph (3) and without payment of the tax or duty chargeable on the goods and shall accordingly be liable for the tax or duty chargeable on the goods.