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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 XI composite LICENCE

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

THE SCHEDULE Customs Rulings

Legislative History

Comparative Table

Comparative Table

 
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On 19/06/2013, you requested for the version in force on 19/06/2013 incorporating all amendments published on or before 19/06/2013. The closest version currently available is that of 01/01/2013.
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PART V
GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS
Master of vessel to obey signals from preventive vessels and instructions by officer of customs
43.  The master of any vessel in the territorial waters of Singapore shall obey any signal made to him from a preventive vessel or any instructions given by an officer of customs in uniform from any other vessel or any place requiring him to stop or to heave to or to perform any other act.
Goods not specified in manifest to be deemed uncustomed
44.  If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are found by a proper officer of customs in any vessel, aircraft or train in Singapore and those goods are not specified in the manifest of the vessel, aircraft or train, then those goods shall be —
(a)
deemed to be uncustomed goods; and
(b)
liable to seizure and the vessel, aircraft or train may be detained by the proper officer of customs.
Missing goods deemed to have been illegally landed
45.  If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended for transhipment or in transit, entered in the manifest or other document of the vessel, aircraft or train, is found missing and the deficiency is not accounted for to the satisfaction of the proper officer of customs, then the master, owner or agent of the vessel, or the pilot, owner or agent of the aircraft, or the station-master at the customs station along the railway or any person authorised under section 39(2) or 41(2), shall —
(a)
unless the contrary is proved, be deemed to have illegally removed those goods and landed them in Singapore; and
(b)
without prejudice to any proceedings under this Act, be liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient or missing and the vessel, aircraft or train may be detained by the proper officer of customs until the customs duty or excise duty has been paid.
[23/93; 29/98; 33/2000]
Accommodation in vessel to be provided for proper officer of customs
46.  When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the master of the vessel shall provide the officer with suitable shelter and accommodation on the vessel while the vessel remains in the territorial waters of Singapore.
Power to lock up goods dutiable on import
47.
—(1)  When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, he shall —
(a)
have free access to every part of the vessel, aircraft or train;
(b)
have the power to mark any dutiable goods before landing; and
(c)
have the power to lock up, seal, mark or otherwise secure any dutiable goods, including sea, air or railway stores on board the vessel, aircraft or train.
(2)  No lock, seal or mark shall be opened, broken or altered without the consent of the proper officer of customs while the vessel, aircraft or train is within the limits of the port or airport or before any such goods are delivered to be landed.
(3)  The Director-General may, in his discretion, permit or refuse to permit the taking of any dutiable goods without payment of duty into a ship or aircraft as sea or air stores.
(4)  In granting permission for the embarkation of any dutiable goods under subsection (3), the Director-General may impose such conditions as he may consider fit.
(5)  The Director-General may, in his discretion, permit or refuse to permit the use, within the territorial waters of Singapore, of any sea or air stores on which duty has not been paid.
(6)  All goods dutiable on import which are part of any air, sea or railway store on board —
(a)
a vessel or train shall be secured in a locked store specifically provided for the purpose; and
(b)
an aircraft shall be secured in a locked cabin box or other receptacle specifically provided for the purpose.
(7)  If any air, sea or railway stores are found in any place other than those stated in subsection (6), such air, sea or railway stores shall be deemed to be uncustomed goods.
Prohibition of carriage of dutiable goods in local craft
48.
—(1)  No goods of a class dutiable on import shall be carried in any local craft except with the permission in writing of the Director-General and subject to such conditions as the Director-General may impose.
(2)  This section shall not apply to any local craft lawfully engaged in transporting cargo from or to a vessel within the limits of the Port of Singapore.