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Contents

Long Title

Part I PRELIMINARY

Part II APPOINTMENT OF OFFICERS

Part III LEVYING OF DUTY AND TAX

Part IV IMPORTATION AND EXPORTATION

Part V GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS

Part VI WAREHOUSING

Part VII MANUFACTURE AND BOTTLING

Part VIII SALE OF INTOXICATING LIQUORS

Part IX DRAWBACK

Part X DUTY FREE SHOPS FOR TOURISTS

Part XII MISCELLANEOUS PROVISIONS

Part XIII SEARCH, SEIZURE AND ARREST

Part XIV PROVISIONS AS TO TRIALS AND PROCEEDINGS

Part XV OFFENCES AND PENALTIES

Part XVI REGULATIONS

Legislative History

Comparative Table

Comparative Table

 
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On 22/05/2013, you requested for the version in force on 22/05/2013 incorporating all amendments published on or before 22/05/2013. The closest version currently available is that of 31/07/2004.
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PART II
APPOINTMENT OF OFFICERS
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.
[4/2003]
(2)  The Minister may appoint such number of Deputy Directors-General of Customs and Assistant Directors-General of Customs as he may think fit.
[4/2003]
(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.
[4/2003]
(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.
[4/2003]
Powers of Director-General to delegate
5.
—(1)  The Director-General may, with the approval of the Minister, confer on any senior officer of customs appointed under section 4(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.
[4/2003]
(2)  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.
[4/2003]
(3)  The Director-General may confer on any officer of customs appointed under subsection (2) all or any of the powers of a senior officer of customs.
[4/2003]
Officers of customs to be public servants
6.  All officers of customs shall be deemed to be public servants within the meaning of the Penal Code (Cap. 224).
Powers of police officers
7.  For the purposes of this Act —
(a)
all police officers not below the rank of sergeant shall have and may exercise all the powers conferred by this Act on senior officers of customs; and
(b)
all police officers below the rank of sergeant shall have and may exercise all the powers conferred by this Act on officers of customs.
Authority card to be produced
8.
—(1)  Every officer of customs when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such authority card as the Director-General or, in the case of a police officer, the Commissioner of Police, may direct to be carried by such officers.
(2)  It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of customs acting or purporting to act under this Act if the officer is not in uniform and refuses to declare his office and produce his authority card, on demand being made by the person.
Persons employed on customs duty to be deemed proper officers of customs
9.
—(1)  Every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Director-General (whether previously or subsequently expressed) shall be deemed to be the proper officer of customs for that duty or service.
(2)  Every act required by law at any time to be done by or with any particular officer nominated for such purpose, if done by or with any person appointed by the Director-General to act for such particular officer shall be deemed to be done by or with that particular officer.