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REPUBLIC OF SINGAPORE
GOVERNMENT GAZETTE
ACTS SUPPLEMENT
Published by Authority

NO. 7] Friday, April 4 [2003

The following Act was passed by Parliament on 21st March 2003 and assented to by the President on 25th March 2003:—
Customs (Amendment) Act 2003

(No. 4 of 2003)


I assent.

S R NATHAN,
President.
25th March 2003.
Date of Commencement: 1st April 2003
An Act to amend the Customs Act (Chapter 70 of the 2001 Revised Edition) and to make consequential amendments to certain other written laws.
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
Short title and commencement
1.  This Act may be cited as the Customs (Amendment) Act 2003 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Amendment of section 3
2.  Section 3(1) of the Customs Act is amended —
(a)
by deleting the definition of “Director-General” and substituting the following definition:
“ “Director-General” means the Director-General of Customs appointed under section 4(1);”;
(b)
by deleting the word “Minister” in the definition of “Government warehouse” and substituting the word “Director-General”;
(c)
by deleting the words “toddy, bottled toddy or” in paragraph (b) of the definition of “intoxicating liquor”;
(d)
by deleting paragraph (c) of the definition of “manufacture” and substituting the following paragraph:
(c)
in the case of any other goods or substitutes thereof, includes any process of production, assembly, purification, blending or conversion of materials, substances or components of such goods or substitutes into a finished product;”;
(e)
by deleting the definition of “officer of customs” and substituting the following definition:
“ “officer of customs” means —
(a)
the Director-General;
(b)
any Deputy Director-General of Customs or Assistant Director-General of Customs appointed under section 4(2);
(c)
any senior officer of customs appointed under section 4(4);
(d)
any officer of customs appointed under section 4(6); and
(e)
any police officer;”; and
(f)
by deleting the definition of “senior officer of customs” and substituting the following definition:
“ “senior officer of customs” means —
(a)
the Director-General;
(b)
any Deputy Director-General of Customs or Assistant Director-General of Customs appointed under section 4(2);
(c)
any senior officer of customs appointed under section 4(4);
(d)
any officer of customs conferred with the powers of a senior officer of customs under section 4(7); and
(e)
any police officer having the powers of a senior officer of customs by virtue of section 7(a);”.
Repeal of sections 4 and 5 and re-enactment of section 4
3.  Sections 4 and 5 of the Customs Act are repealed and the following section substituted therefor:
Appointment of Director-General and other officers
4.
—(1)  The Minister may appoint an officer to be styled the Director-General of Customs who shall have the superintendence of all matters relating to this Act, subject to the direction and control of the Minister.
(2)  The Minister may appoint such number of Deputy Directors-General of Customs and Assistant Directors-General of Customs as he may think fit.
(3)  Subject to the general direction and supervision of the Director-General of Customs, the Deputy Directors-General of Customs and Assistant Directors-General of Customs shall have and may exercise all the powers conferred on the Director-General by this Act.
(4)  The Minister may appoint such number of other senior officers of customs as he may think fit for the purpose of carrying out the provisions of this Act.
(5)  The Director-General may, with the approval of the Minister, confer on any senior officer of customs appointed under subsection (4) all or any of the powers conferred on the Director-General by this Act, subject to such conditions or restrictions as the Director-General may think fit.
(6)  The Director-General may appoint such number of other officers of customs as he may think fit for the purpose of carrying out the provisions of this Act.
(7)  The Director-General may confer on any officer of customs appointed under subsection (6) all or any of the powers of a senior officer of customs.”.
Amendment of section 10
4.  Section 10(3) of the Customs Act is amended by deleting the word “Minister” and substituting the word “Director-General”.
Repeal and re-enactment of section 11
5.  Section 11 of the Customs Act is repealed and the following section substituted therefor:
Power of Director-General to waive duty, etc.
11.  The Director-General may waive the payment, or recovery of payment, of the whole or any part of any customs duties, excise duties, taxes, fees or other charges, except that the amount which may be waived shall not exceed $20 or such other amount as the Minister may by order prescribe.”.
Amendment of section 13
6.  Section 13 of the Customs Act is amended —
(a)
by deleting paragraph (b\) of subsection (2) and substituting the following paragraph:
(b)
direct the remission or refund of the whole or any part of the customs duties, excise duties, taxes, fees or other charges which may be payable or which may have been paid by any person.”; and
(b)
by inserting, immediately after the words “directing a” in subsection (3), the words “remission or”.
Repeal of section 15
7.  Section 15 of the Customs Act is repealed.
Repeal and re-enactment of section 22
8.  Section 22 of the Customs Act is repealed and the following section substituted therefor:
Value of imported or locally-manufactured goods, other than motor spirit, for excise duty
22.
—(1)  For the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, shall be determined according to the regulations made by the Minister for the purposes of this section.
(2)  Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods —
(a)
to furnish to a proper officer of customs, in such form as he may require, such information as is in his opinion necessary for a proper valuation of the goods; and
(b)
to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person.”.
Amendment of section 34
9.  Section 34(2) of the Customs Act is amended —
(a)
by deleting the words “$300 or such other amount” in paragraph (b) and substituting the words “such amount”; and
(b)
by deleting paragraphs (c) and (d) and substituting the following paragraphs:
(c)
of intoxicating liquors or tobacco of such type and quantity as the Minister may by order prescribe and which is in the possession or in the baggage of any person arriving in Singapore;
(d)
of petroleum for use in the propulsion of a motor vehicle or an aircraft which —
(i)
in relation to a motor vehicle —
(A)
is carried in the fuel supply tank of the motor vehicle; or
(B)
is of such amount as the Minister may by order prescribe and which is carried in a spare container of the motor vehicle; and
(ii)
in relation to an aircraft, is carried in the fuel supply tank of the aircraft; and”.
Repeal of section 35
10.  Section 35 of the Customs Act is repealed.
Repeal and re-enactment of section 41
11.  Section 41 of the Customs Act is repealed and the following section substituted therefor:
Particulars of goods exported to be furnished
41.
—(1)  Within 48 hours of the departure of every vessel, aircraft or train or within such further period as the Director-General may in his discretion allow, the owner or agent of the vessel or aircraft or the station-master at the customs station along the railway shall furnish to the proper officer of customs at the customs office designated by the Director-General —
(a)
a full and correct outward manifest of all goods exported thereon, or which have been taken aboard the vessel or aircraft as sea or air stores;
(b)
a full and correct statement of all goods transhipped; and
(c)
a full and correct loadlist in the form approved by the Director-General and certified by such owner, agent or station-master to contain full particulars of all the dutiable goods which have been received for loading onto the vessel, aircraft or train.
(2)  The Director-General may, if he thinks fit and subject to such conditions as he may impose, permit the owner, agent or station-master referred to in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station-master the whole or any part of any manifest, statement or loadlist referred to in that subsection.”.
Amendment of section 49
12.  Section 49(1) of the Customs Act is amended by deleting the word “Minister” and substituting the word “Director-General”.
Amendment of section 63
13.  Section 63 of the Customs Act is amended —
(a)
by deleting subsection (1) and substituting the following subsection:
(1)  No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-General and at the place of manufacture specified in the licence.”;
(b)
by deleting subsection (4) and substituting the following subsection:
(4)  A licence to manufacture any dutiable goods shall be deemed to include the following:
(a)
a licence for warehousing such dutiable goods as provided for in sections 50(1) and 51 (1); and
(b)
where the dutiable goods consist of intoxicating liquors, a licence for the bottling of such intoxicating liquors as provided for in section 66(1).”; and
(c)
by deleting the section heading and substituting the following section heading:
Licence to manufacture dutiable goods”.
Repeal of section 83
14.  Section 83 of the Customs Act is repealed.
Repeal of Part XI
15.  Part XI of the Customs Act is repealed.
Amendment of section 93
16.  Section 93 of the Customs Act is amended by deleting subsection (1) and substituting the following subsections:
(1)  Notwithstanding anything in this Act but subject to subsection (1A), every passenger or other person arriving in Singapore shall —
(a)
declare to the proper officer of customs at the customs station all dutiable goods in his possession, whether on his person or in any baggage or in any vehicle —
(i)
which exceed his duty free allowance; or
(ii)
for which no duty free allowance is granted; and
(b)
pay the customs duty or excise duty leviable thereon before he proceeds.
(1A)  Notwithstanding anything in this Act, every passenger or other person arriving in Singapore at a point of entry which has a Red Channel and a Green Channel shall —
(a)
proceed to the Red Channel to declare to the proper officer of customs all dutiable goods in his possession, whether on his person or in any baggage or in any vehicle —
(i)
which exceed his duty free allowance; or
(ii)
for which no duty free allowance is granted; and
(b)
pay the customs duty or excise duty leviable thereon before he proceeds.
(1B)  Where a passenger or person fails to pay any customs duty or excise duty on any dutiable goods in accordance with subsection (1) or (1A), those dutiable goods shall be deemed to be uncustomed goods.”.
Amendment of section 101
17.  Section 101(1) of the Customs Act is amended by deleting the words “Senior Superintendent of Customs and Excise” and substituting the words “Assistant Director-General of Customs”.
Amendment of section 102
18.  Section 102 of the Customs Act is amended by deleting the words “Senior Superintendent of Customs and Excise” and substituting the words “Assistant Director-General of Customs”.
Amendment of section 130
19.  Section 130(1) of the Customs Act is amended by deleting paragraph (g) and substituting the following paragraph:
(g)
is in any way concerned in the manufacture of any dutiable or prohibited goods in contravention of section 63;”.
Amendment of section 133
20.  Section 133 of the Customs Act is amended by deleting paragraph (a) and substituting the following paragraph:
(a)
section 63(1) who knowingly keeps or has in his possession any still, utensil, apparatus, equipment or machinery for the manufacture of any dutiable goods; or”.
Repeal of sections 134, 135 and 136
21.  Sections 134, 135 and 136 of the Customs Act are repealed.
Amendment of section 136A
22.  Section 136A(2) of the Customs Act is amended by deleting the words “at Woodlands, Changi Ferry Terminal or any other prescribed place” in paragraph (a) and substituting the words “at any prescribed place”.
Amendment of section 143
23.  Section 143(1) of the Customs Act is amended —
(a)
by inserting, immediately after the words “The Minister may make regulations”, the words “for carrying out the purposes and provisions of this Act and, in particular, may make regulations”;
(b)
by deleting paragraphs (k) and (r);
(c)
by deleting the word “; and” at the end of paragraph (zb) and substituting a full-stop; and
(d)
by deleting paragraph (zc).
Miscellaneous amendments
24.  The Customs Act is amended by deleting the words “Customs and Excise Department” in the following provisions and substituting in each case the words “Singapore Customs”:
Sections 98 and 138(1), (3) and (4).
References in written laws and documents
25.  Insofar as is necessary for preserving the effect of any written law or document on or after the date of commencement of this Act —
(a)
a reference therein to the Director-General of Customs and Excise shall be read as a reference to the Director-General of Customs; and
(b)
a reference therein to the Customs and Excise Department shall be read as a reference to the Singapore Customs.
Consequential amendments to other written laws
26.  The provisions of the Acts specified in the first column of the Schedule are amended in the manner set out in the second column thereof.
Transitional provisions
27.  The Minister may, by regulations, prescribe such other transitional, savings and consequential provisions as he may consider necessary or expedient.
THE SCHEDULE
Section 26
Consequential Amendments to Other Written Laws
First column
 
Second column
(1) Air Navigation Act
(Chapter 6, 1985 Ed.)
 
 
Section 7(4) and (5)
 
Delete the words “Director-General of Customs and Excise” and substitute in each case the words “Director-General of Customs”.
 
 
 
(2) Animals and Birds Act
(Chapter 7, 2002 Ed.)
 
 
Section 6 (1) (b)
 
Delete the words “Director-General of Customs and Excise” and substitute the words “Director-General of Customs”.
 
 
 
(3) Cinematograph Film Hire Duty Act
(Chapter 40, 2001 Ed.)
 
 
Section 2
 
(i) Delete the definition of “Director-General” and substitute the following definition:
“ “Director-General” means the Director-General of Customs appointed under section 4(1) of the Customs Act (Cap. 70);”.
 
 
 
 
 
(ii) Delete the definition of “senior officer of customs” and substitute the following definition:
“ “senior officer of customs” has the same meaning as in the Customs Act (Cap. 70);”.
 
 
 
(4) Copyright Act
(Chapter 63, 1999 Ed.)
 
 
Section 140A
 
Delete the definition of “Director-General” and substitute the following definition:
“ “Director-General” means the Director-General of Customs appointed under section 4(1) of the Customs Act;”.
 
 
 
(5) Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act
(Chapter 65A, 2000 Ed.)
 
 
(a) Section 2 (1)
 
(i) Delete the definition of “customs officer”.
 
 
(ii) Insert, immediately after the definition of “Monetary Authority of Singapore”, the following definition:
“ “officer of customs” has the same meaning as in the Customs Act (Cap. 70);”.
 
 
 
(b) Section 55(1)
 
Delete the words “a customs officer” and substitute the words “an officer of customs”.
 
 
 
(6) Countervailing and Anti-Dumping Duties Act
(Chapter 65B, 1997 Ed.)
 
 
Sections 32 (3) and 36
 
Delete the words “Director-General of Customs and Excise” wherever they appear and substitute in each case the words “Director-General of Customs”.
 
 
 
(7) Criminal Law (Temporary Provisions) Act
(Chapter 67, 2000 Ed.)
 
 
First Schedule, Part I
 
Delete paragraph (d) of item 29 and substitute the following paragraph:
(d)
Singapore Customs;”.
 
 
 
(8) Economic Expansion Incentives
(Relief from Income Tax) Act (Chapter 86, 2001 Ed.)
 
 
Section 36
 
Delete the words “Director-General of Customs and Excise” and substitute the words “Director-General of Customs”.
 
 
 
(9) Entertainments Duty Act
(Chapter 94, 1985 Ed.)
 
 
(a) Section 3(1)
 
Delete the words “Director-General of Customs and Excise” and substitute the words “Director-General of Customs”.
 
 
 
(b) Section 3(2)
 
Delete the words “The Deputy Director-General and every Senior Director and Director of Customs and Excise” and substitute the words “Every Deputy Director-General of Customs and Assistant Director-General of Customs”.
 
 
 
(10) Free Trade Zones Act
(Chapter 114, 1985 Ed.)
 
 
(a) Section 2
 
(i) Delete the definition of “Director-General” and substitute the following definition:
“ “Director-General” means the Director-General of Customs appointed under section 4(1) of the Customs Act (Cap. 70);”.
 
 
 
 
 
(iii) Delete the definitions of "officer of customs", "proper officer of customs" and "senior officer of customs" and substitute the following definition:
“ “officer of customs”, “proper officer of customs” and “senior officer of customs” have the same meanings as in the Customs Act (Cap. 70);”.
 
 
 
(b) Section 9 (1)
 
Delete the words “Senior Superintendent of Customs and Excise” and substitute the words “Assistant Director-General of Customs”.
 
 
 
(11) Goods and Services Tax Act
(Chapter 117A, 2001 Ed.)
 
 
Sections 6 (5) (b), 26 (2) and paragraph 11 (1) of the Third Schedule
 
Delete the words “Director-General of Customs and Excise” and substitute in each case the words “Director-General of Customs”.
 
 
 
(12) Immigration Act
(Chapter 133, 1997 Ed.)
 
 
Section 51 (1)
 
Delete the words “Customs and Excise Department” and substitute the words “Singapore Customs”.
 
 
 
(13) Income Tax Act
(Chapter 134, 2001 Ed.)
 
 
Section 89 (5), (6) and (7)
 
Delete the words “Director-General of Customs and Excise” and substitute in each case the words “Director-General of Customs”.
 
 
 
 
 
The Schedule, Part I
 
Delete the words “Director-General of Customs and Excise” in paragraph 4 and substitute the words “Director-General of Customs”.
 
 
 
(15) Newspaper and Printing Presses Act
(Chapter 206, 2002 Ed.)
 
 
(a) Section 2 (1)
 
(i) Insert, immediately after the definition of “newspaper register”, the following definition:
“ “officer of customs” has the same meaning as in the Customs Act (Cap. 70);”.
 
 
 
 
 
(ii) Delete the full-stop at the end of the definition of "Registrar" and substitute a semi-colon, and insert immediately thereafter the following definition:
“ “senior officer of customs” has the same meaning as in the Customs Act.”.
 
 
 
(b) Section 34(1)
 
Delete paragraph (b) and substitute the following paragraph:
(b)
senior officer of customs; or”.
 
 
 
(16) Postal Services Act
(Chapter 237A, 2000 Ed.)
 
 
Sections 13 and 14
 
Delete the words “Director-General of Customs and Excise” wherever they appear and substitute in each case the words “Director-General of Customs”.
 
 
 
(17) Registration of Criminals Act
(Chapter 268, 1985 Ed.)
 
 
Section 2
 
Delete paragraph (b) of the definition of “authorised officer” and substitute the following paragraph:
(b)
an officer of customs of the Singapore Customs in any case concerning an offence or alleged offence against any law or provision of law which is the function of the Singapore Customs to enforce;”.
 
 
 
(18) Trade Marks Act
(Chapter 332, 1999 Ed.)
 
 
Section 81
 
Delete the definition of “Director-General” and substitute the following definition:
“ “Director-General” means the Director-General of Customs appointed under section 4(1) of the Customs Act;”.
 
 
 
(19) Undesirable Publications Act
(Chapter 338, 1998 Ed.)
 
 
Section 8
 
(i) Delete paragraph (b) of subsection (1) and substitute the following paragraph:
(b)
senior officer of customs;”.
 
 
 
 
 
(ii) Insert, immediately after subsection (2), the following subsection:
(3)  In this section, “senior officer of customs” has the same meaning as in the Customs Act (Cap. 70).”.
 
 
 
(20) Wholesome Meat and Fish Act
(Chapter 349A, 2000 Ed.)
 
 
(a) Section 2 (1)
 
Delete the definition of “Director-General of Customs and Excise” and substitute the following definition:
“ “Director-General of Customs” means the Director-General of Customs appointed under section 4(1) of the Customs Act (Cap. 70);”.
 
 
 
(b) Section 4 (1)
 
Delete the words “Director-General of Customs and Excise” and substitute the words “Director-General of Customs”.