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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 TODDY

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

 
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PART XII
MISCELLANEOUS PROVISIONS
Documents to be produced on demand
85.
—(1)  On demand by the proper officer of customs, the importer or exporter of any dutiable goods or his agent shall produce to that officer all invoices, bills of lading, certificates of origin or of analysis and any other documents, which that officer may require to test the accuracy of any declaration made by the importer or exporter to any officer of customs.
(2)  On demand by a senior officer of customs, the importer or exporter of any dutiable goods or his agent shall produce to that officer all books of accounts, invoices, bills of lading, certificates of origin, or of insurance or of analysis and any other documents including documents on terms of trade relating to the purchase, importation or sale of the goods by the importer or exporter or his agent.
[90
Computer service
86.
—(1)  The Director-General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, permit, receipt or other document required or authorised by this Act to be made, served or submitted by electronic transmission (referred to in this Act as an electronic notice).
[24/96]
(2)  A registered user may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of the Director-General.
[24/96]
(3)  The Director-General or any person authorised by him may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of a registered user.
[24/96]
(4)  Where an electronic notice is transmitted to the computer account of the Director-General using the authentication code assigned to a registered user —
(a)
with or without the authority of the registered user; and
(b)
before the notification to the Director-General by the registered user in the prescribed manner, of cancellation of the authentication code,
that notice shall, for the purposes of this Act, be presumed to be made by the registered user unless he adduces evidence to the contrary.
[24/96]
(5)  Where the registered user alleges that he has transmitted no such electronic notice referred to in subsection (4), the burden is also on him to adduce evidence of that fact.
[24/96]
(6)  For the purposes of this Act, an electronic notice or a copy thereof shall not be inadmissible in evidence merely on the basis that it was transmitted without the making or delivery of any equivalent document or counterpart in paper form.
[24/96]
(7)  Notwithstanding any other written law, in any proceedings under this Act, an electronic notice or a copy thereof (including a print-out of that notice or copy) or any database report (including a print-out of that report) relating to that notice —
(a)
certified by the Director-General to contain all or any information transmitted in accordance with this section; and
(b)
duly authenticated in the manner specified in subsection (8) or is otherwise duly authenticated by showing that there is no material discrepancy between the electronic notice or copy thereof certified by the Director-General and the copy of the same electronic notice kept by an independent record keeper appointed under any regulations made under subsection (13),
shall be admissible as evidence of the facts stated or contained therein.
[24/96]
(8)  For the purposes of this section, a certificate —
(a)
giving the authentication code and other particulars of any user and device (if known) involved in the production and transmission of, and identifying the nature of, the electronic notice or copy thereof; and
(b)
purporting to be signed by the Director-General or by a person occupying a responsible position in relation to the operation of the computer service at the relevant time,
shall be sufficient evidence that the electronic notice or copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
[24/96]
(9)  Where an electronic notice or a copy thereof is admissible under subsection (7), it shall be presumed, until the contrary is proved, that the contents of the electronic notice or copy thereof have been accurately transmitted.
[24/96]
(10)  The Director-General may, for the purpose of facilitating any electronic transmission under this section, approve the use in any such electronic transmission of symbols, codes, abbreviations or other notations to represent any particulars or information required under this Act.
[24/96]
(11)  Any officer of customs or any other person employed in the administration of this Act shall not be treated as having contravened any provision of any written law relating to confidentiality or secrecy merely because he communicates to the independent record keeper or his employee or permits the independent record keeper or his employee to have access to any electronic notice or any information contained therein.
[24/96]
(12)  The independent record keeper, his employee and any person transmitting an electronic notice on behalf of another person shall not divulge or disclose the contents of any electronic notice or a copy thereof without the prior written consent of the Director-General.
[24/96]
(13)  The Minister may make regulations —
(a)
prescribing the conditions for subscription to the computer service, including the manner in which the authentication codes are to be assigned;
(b)
prescribing the manifests, returns, lists, statements, declarations, directions, notices, permits, receipts or any other document which may be transmitted through the computer service including the form and manner in which they are to be transmitted;
(c)
for the correction of errors in or amendments to electronic notices;
(d)
prescribing the procedure for use of the computer service including the procedure in circumstances where there is a breakdown or interruption in the service;
(e)
for the appointment of an independent record keeper to be charged with the duty to maintain for a prescribed period a record of all the electronic notices and transactions made through the data service provider between the Director-General and the registered users, such a duty to include keeping the database reports;
(f)
for the independent record keeper to produce a copy of the relevant record pertaining to any electronic notice or a copy thereof to either the Director-General or the registered user, whose electronic notice is in issue, when requested by either party to do so;
(g)
for the standards of security, confidentiality, data integrity and conduct of the computer service and for the review of the operations and activities of the data service provider by such authority or expert as may be prescribed; and
(h)
generally for the better provision of the computer service.
[90A
[24/96]
Preservation of records
87.
—(1)  Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate have been removed from customs control, be discharged by the preservation of the information contained therein by such means as the Director-General may approve.
[24/96]
(2)  Where the information referred to in subsection (1) is so preserved, a copy of any document forming part of the records shall, subject to subsections (3) and (4), be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
[24/96]
(3)  The Director-General may, as a condition of approving under subsection (1) any means of preserving information contained in any books of account, register, stock book or other records, impose such reasonable requirements as appear to him necessary for securing that the information will be as readily available to him as if the books of account, register, stock book or records themselves had been preserved.
[24/96]
(4)  A statement contained in a document produced by a computer shall not by virtue of subsection (2) be admissible in evidence whether in civil or criminal proceedings except in accordance with the Evidence Act (Cap. 97).
[90B
[24/96]
Power of Director-General to obtain information and furnishing of information
88.
—(1)  The Director-General or any officer of customs authorised by him shall at all times have full and free access to all buildings, places, books, documents and other records for any of the purposes of this Act, and may inspect, copy or make extracts from any such books, documents or records.
[24/96]
(2)  The Director-General or any officer of customs authorised by him may take possession of any such books, documents or records where in his opinion —
(a)
the inspection, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;
(b)
the books, documents or records may be interfered with or destroyed unless possession is taken; or
(c)
the books, documents or records may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of customs duty, excise duty, tax or penalty, or in proceedings by way of an appeal against an assessment of customs duty, excise duty or tax.
[24/96; 33/2000]
(3)  The Director-General may require any person to give orally or in writing, as may be required, all such information concerning his or any other person’s transactions made in the course of a business as may be demanded of him by the Director-General for the purposes of this Act.
[24/96]
(4)  No person shall, by virtue of this section, be obliged to disclose any particulars as to which he is under any statutory obligation to observe secrecy.
[90C
[24/96]
Information not to be published or disclosed
89.
—(1)  No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the person having the control, management or superintendence of the goods in relation to which the same was given or furnished —
(a)
be published; or
(b)
be communicated or disclosed to any person,
except where it is necessary for the purposes of —
(i)
a prosecution under this Act or the Goods and Services Tax Act (Cap. 117A);
(ii)
enabling an officer of customs to enforce a provision of this Act;
(iii)
enabling the Comptroller of Goods and Services Tax or an officer of customs to enforce a provision of the Goods and Services Tax Act;
(iv)
enabling an officer of customs to investigate a suspected offence under this Act;
(v)
enabling the Comptroller of Goods and Services Tax or an officer of customs to investigate a suspected offence under the Goods and Services Tax Act;
[24/96]
(vi)
a prosecution of such offence under such written law (other than this Act and the Goods and Services Tax Act) as may be prescribed;
(vii)
enabling a public agency to enforce such provision of such written law (other than this Act and the Goods and Services Tax Act) as may be prescribed;
(viii)
enabling a public agency to investigate such suspected offence under such written law (other than this Act and the Goods and Services Tax Act) as may be prescribed; or
(ix)
enabling a public agency to take steps to ensure public health or safety, or the security of Singapore, provided the approval of the Minister has been given for the publication, communication or disclosure for such purpose.
(1A)  The approval of the Minister referred to in subsection (1)(ix) may be given in respect of —
(a)
a specific public agency or a class of public agencies; and
(b)
a specific request for particulars, information or documents, or requests for particulars, information or documents falling within such class as the Minister may in his approval specify.
(1B)  Nothing in subsection (1) shall prevent the Minister, and any public officer assisting the Minister and duly authorised by the Minister for the purposes of this subsection, from having access to such particulars, information or document referred to in subsection (1) as may be necessary for the performance of his official duties in connection with this Act or the Goods and Services Tax Act.
(2)  Any officer of customs or any person employed or engaged in the administration of this Act who makes use of, publishes or permits any other person to see or communicates or discloses to any other person the contents of any such particulars, information or document to any other person otherwise than with such consent or for such purpose as is referred to in subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
[24/96]
(3)  Any person, having possession of any information which to his knowledge has been communicated, disclosed or published in contravention of this section, who publishes or communicates that information to any other person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
[24/96]
(4)  In this section —
“Comptroller”, in relation to goods and services tax, has the same meaning as in the Goods and Services Tax Act;
“public agency” means a public officer, an organ of state or a ministry or department of the Government, or a public authority established by or under any written law for a public purpose or a member, an officer or an employee, or any department, thereof.
Retention of trade documents
90.
—(1)  Every importer or exporter of dutiable goods or his agent shall keep the following documents and records relating to the goods:
(a)
invoices;
(b)
books of accounts;
(c)
bills of lading;
(d)
packing lists;
(e)
certificates of origin;
(f)
certificates of analysis;
(g)
certificates of insurance;
(h)
any document or record on the terms of trade relating to the purchase, importation, sale or exportation of the goods by the importer or exporter or his agent; and
(i)
such other documents or records as may be prescribed.
[33/2000]
(2)  The documents and records referred to in subsection (1) shall be retained —
(a)
in relation to goods in a Government warehouse or licensed warehouse, for a period of not less than 5 years from the date those goods are removed from the Government warehouse or licensed warehouse, as the case may be; or
(b)
in any other case, for a period of not less than 5 years from the date on which the goods are released by the proper officer of customs.
[2/2007 wef 01/03/2007]
[3/2008 wef 04/04/2008]
(2A)  The duty under this section to retain documents and records may be discharged by the keeping, or preservation of the information contained therein, in accordance with section 87.
(2B)  Subsection (2A) is without prejudice to any obligation relating to the retention of any document or record under such treaty, memorandum of understanding or other agreement between Singapore and the government of a country or territory outside Singapore, as may be prescribed.
(3)  Any person who fails, without reasonable excuse, to comply with this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
[90E
[33/2000]
Persons bound to give information or produce documents
91.
—(1)  Every person required by the proper officer of customs to give information or to produce any travel document or any document on any subject into which it is the officer’s duty to inquire under this Act and which it is in that person’s power to give or produce shall be bound to give such information or to produce such document for inspection.
[24/96]
(2)  The proper officer of customs may specify the customs office or station or other place at which that person is required to give information or to produce any document.
[24/96]
(3)  In subsection (1), “travel document” means a passport furnished with a photograph of the holder or some other similar document establishing to the satisfaction of the proper officer of customs the identity of the holder and his nationality, domicile or place of permanent residence.
[24/96]
Service of notices
92.
—(1)  Every notice or document required by this Act to be served on any person may be served —
(a)
by delivering the notice or document to the person;
(b)
by sending the notice or document by registered post addressed to the person at his usual or last known place of residence or business;
(c)
where the person is a body of persons or a company —
(i)
by delivering the notice or document to the secretary or other like officer of the body of persons or company at its registered office or principal place of business; or
(ii)
by sending the notice or document addressed to the body of persons or company at its registered office or principal place of business; or
(d)
by an electronic notice transmitted in accordance with section 86.
[23/93; 24/96]
(2)  Any notice or document sent by registered post to any person in accordance with subsection (1) shall be deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered and in proving service of such notice or document it shall be sufficient to prove that the envelope containing the notice or document was properly addressed, stamped and posted by registered post.
[23/93]
Baggage of passengers
93.
—(1)  Notwithstanding anything in this Act but subject to subsection (2), 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.
[4/2003]
(2)  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.
[4/2003]
(3)  Where a passenger or person fails to pay any customs duty or excise duty on any dutiable goods in accordance with subsection (1) or (2), those dutiable goods shall be deemed to be uncustomed goods.
[4/2003]
(4)  Any passenger or other person arriving in Singapore who proceeds to the Green Channel with dutiable goods which exceed his duty free allowance, or any goods for which no duty free allowance is granted in his possession, either on his person or in any baggage or in any vehicle shall be presumed, until the contrary is proved, to be in possession of uncustomed goods.
[24/96]
(5)  The baggage of passengers may be examined and delivered in such manner as a senior officer of customs may direct, and it shall be the duty of the person in charge of the baggage to produce, open, unpack and repack the baggage.
Proper officer of customs may take samples
94.
—(1)  The proper officer of customs may at any time, if his duties so require, take samples of any goods —
(a)
to ascertain whether they are goods of a description liable to any customs duty or excise duty;
(b)
to ascertain the customs duty or excise duty payable on the goods; or
(c)
for such other purposes as the proper officer of customs may consider necessary.
[33/2000]
(2)  The samples may be disposed of in such manner as the Director-General shall direct.
(3)  No payment shall be made for the cost of any sample taken but the proper officer of customs shall give a receipt for any sample so taken.
Addition or deduction of new or altered duties in the case of contract
95.
—(1)  Where any new customs duty or excise duty is imposed or where any customs duty or excise duty is increased, and any goods in respect of which the customs duty or excise duty is payable are delivered on or after the day on which the new or increased customs duty or excise duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover from the purchaser as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new customs duty or excise duty, or the increase of the customs duty or excise duty, as the case may be.
[33/2000]
(2)  Where any customs duty or excise duty is decreased or abolished, and any goods affected by the customs duty or excise duty are delivered on or after the day on which the decrease or abolition takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary, may, if the seller has had in respect of those goods the benefit of the decrease or abolition of the customs duty or excise duty, deduct from the contract price a sum equal to the amount of the decrease of customs duty or excise duty, or the customs duty or excise duty, as the case may be.
[33/2000]
Declarations to give a full and true account
96.
—(1)  The declarations referred to in sections 37, 59 and 80 shall, unless the Director-General allows under subsection (2), be made and submitted by an electronic notice in accordance with section 86 and such declaration shall give a full and true account of such particulars as are required by the Director-General.
[24/96]
(2)  The Director-General may, in his discretion and subject to such conditions as he may impose, allow any declaration referred to in sections 37, 59 and 80 to be made on a form determined by the Director-General.
[24/96]
(3)  Such declaration shall —
(a)
give a full and true account of the particulars for which provision is made in the form; and
(b)
be in duplicate or in such other number of copies as the person to whom the declaration is required to be made may direct.
[24/96]
Agents and employees
97.
—(1)  The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following provisions:
(a)
a senior officer of customs may refuse to transact business with the agent or employee unless the person or a member of the firm identifies the agent or employee to the officer as empowered to transact such business and deposits with that officer a signed authority authorising the agent or employee to transact such business on behalf of that person or firm; or
(b)
a senior officer of customs may in addition require that person or firm to give such security as he may consider adequate for the faithful and incorrupt conduct of the agent or employee acting on behalf of that person or firm.
(2)  The Director-General may forfeit the whole or such part of the amount secured under subsection (1)(b) as the Director-General may think fit if he is satisfied that the agent or employee has committed or attempted to commit or abetted the commission of an improper or corrupt act.
Power of Director-General to charge fees
98.  The Director-General may, with the approval of the Minister, charge such fees as he may consider reasonable in respect of any act or service done or rendered by the Singapore Customs for which no fee is prescribed by any written law.
[4/2003]
Securities for payment of duty and compliance with this Act
99.
—(1)  The Director-General shall have the right to require and take securities for payment of duty and generally for compliance with this Act and for the protection of the revenue.
(2)  Pending the giving of the required security, a proper officer of customs may refuse to do any act in the execution of his office in relation to any matter in respect of which the security is required.
(3)  The security shall be given in the manner and form approved by the Director-General and may, subject to that approval, be by bond, guarantee, cash deposit or any other method or by the combination of 2 or more such methods.
(4)  Any such security may be given in relation to any particular transaction or generally with respect to any class of transactions or to all transactions and for such period and amount as the Director-General thinks fit and under such conditions as to forfeiture, penalty or otherwise as he may determine.
(5)  If at any time the Director-General is not satisfied with the sufficiency of any security, he may require a new security in substitution for or in addition to the security which has been given.
Appeal from decision of Director-General
100.  Where it is provided in this Act that the decision on any matter rests with the Director-General then unless it is specifically provided that the decision is at the discretion of the Director-General, any person aggrieved by his decision may appeal to the Minister whose decision shall be final.