In force1993 Revised EditionCurrent version · 1993 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
61. Presumption as to importer
Feedback & supportThe addressee of any postal article containing any dutiable goods shall be presumed until the contrary is proved to have imported the same.
postal article
Defined · s 2
“postal article” means any article or thing transmissible by post but does not include such article or thing as the Authority may prescribe to be not transmissible by post;