Singapore Government
Link to AGC Website
Home | Search | Browse | Results | My Preferences
 
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

 
Slider
Left Corner
Print   Permalink
On 24/05/2013, you requested for the version in force on 24/05/2013 incorporating all amendments published on or before 24/05/2013. The closest version currently available is that of 31/07/2004.
Slider
PART XVI
REGULATIONS
Power to make regulations
143.
—(1)  The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation —
(a)
to regulate the powers and duties to be exercised and performed by officers of customs;
(b)
to provide for the ranks, uniforms, insignias or badges of rank, accoutrements and equipment of officers of customs;
(c)
to regulate the conduct of all matters relating to the collection of duties and taxes under this Act;
(d)
to prescribe customs offices and customs stations;
(e)
to prescribe customs airports for the import, export and transhipment of dutiable goods by air;
(f)
to specify the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Singapore and to fix the rate of drawback thereon and to prohibit the payment of drawback upon the re-export of any specified goods or description of goods;
(g)
to prescribe the method of importing, exporting or removing any dutiable goods;
(h)
to prescribe the manner in which goods of a class dutiable on import may be transhipped;
(i)
to prescribe the procedure relating to documentation, storage, movement, examination, sealing and security of containers and containerised cargoes;
(j)
to prescribe the manner and method of payment of any duty payable or chargeable under this Act;
(k)
to prescribe the days and times during which any customs office, customs station, Government warehouse, licensed factory warehouse orlicensed warehouse or bottling warehouse may be open for business;
(l)
to regulate the deposit, custody and withdrawal of goods in and from Government warehouses, licensed factory warehouses andlicensed warehouses and bottling warehouses and the management and control of the same;
(m)
to prescribe the amount to be paid as warehouse rent on goods deposited in a Government warehouse;
(n)
to prescribe the manner in which intoxicating liquor shall be denatured in a Government warehouse, licensed factory warehouse or licensed warehouse;
(o)
to regulate the erection, inspection, supervision, management and control of distilleries, breweries or tobacco or other factories and the fittings, implements, machinery and apparatus maintained therein;
(p)
to regulate the hours during which manufacture may or may not take place and during which goods may be removed from a distillery, brewery or tobacco or other factory;
(q)
to regulate the blending, compounding, varying and bottling of intoxicating liquors in bottling warehouses and to fix the fees to be paid for bottling dutiable intoxicating liquor;
(r)
to prescribe the books to be kept by licensees, other than licensees under Part VIII;
(s)
to regulate the grant and transfer of licences other than licences under Part VIII;
(t)
to prescribe the rates of overtime fees to be paid when officers of customs are required to work beyond the ordinary hours prescribed and the conditions under which the overtime shall be permitted;
(u)
to regulate the proceedings of the Liquors Licensing Board, the election of their members, the grant and transfer of licences under their authority and the fees for the licences or transfers of licences;
(v)
to regulate the management of premises licensed by the Liquors Licensing Board;
(w)
to prescribe the fees to be paid for the survey of dutiable goods;
(x)
to prescribe the offences which may be compounded and the manner in which, and the officers of customs by whom, they may be compounded;
(y)
to prescribe penalties for any contravention or failure to comply with any of the provisions of the regulations made under this section except that no such penalty shall exceed the penalty prescribed under section 139; and
(z)
to prescribe anything which is to be or may be prescribed under the provisions of this Act.
(2)  All regulations and orders made under this Act shall be presented to Parliament as soon as possible after publication in the Gazette.
References in written laws and documents
144.  Insofar as is necessary for preserving the effect of any written law or document on or after 1st April 20032 —
2  Date of commencement of the Customs (Amendment) Act 2003 (Act 4 of 2003).
(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.