Singapore Government
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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 16/04/2014, you requested the version in force on 16/04/2014 incorporating all amendments published on or before 16/04/2014. The closest version currently available is that of 31/07/2004.
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PART VI
WAREHOUSING
Government warehouses
49.
—(1)  The Director-General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty.
[4/2003]
(2)  The Director-General may, in his discretion, limit the quantity of dutiable goods which, and the period during which any such dutiable goods, may be deposited and kept in any Government warehouse, at any customs office or customs station.
(3)  The Director-General may, in his discretion, permit the storage of non-dutiable or duty-paid goods in a Government warehouse subject to such conditions as he may impose.
Licensed factory warehouses
50.
—(1)  The Director-General may, in his discretion, grant a licence to any person (referred to in this section as the licensee) to operate a licensed factory warehouse and may, in his discretion, suspend or withdraw any such licence.
(2)  Such licence shall be granted upon payment of the prescribed fee and shall be for such period and subject to such conditions as the Director-General may in each case specify in the licence.
(3)  A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any licensed factory warehouse for the purpose of checking accounts and records and for such other purposes as may be considered necessary.
(4)  If it appears at any time that in any licensed factory warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of the warehouse shall —
(a)
in the absence of proof to the contrary, be presumed to have illegally removed the goods; 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.
(5)  If, it is shown to the satisfaction of the Director-General that the deficiency has been caused by theft or by unavoidable leakage, breakage or other accident, or by evaporation, the Director-General may remit the whole or any part of the duty leviable on the goods found deficient.
(6)  The licensee shall not be entitled to any compensation for the suspension or withdrawal of any licence granted under subsection (1), or for the surrender of the licence.
(7)  The Director-General may, in his discretion, allow a refund of one-twelfth of the amount of the licence fee for each complete month in respect of which the licence would have remained valid had it not been suspended, withdrawn or surrendered.
Licensed warehouses
51.
—(1)  The Director-General may, in his discretion, on payment of such fees as may be prescribed, grant a licence to any person (referred to in this section as the licensee) and when granted suspend or withdraw any licence for warehousing goods liable to duty in a place or places specified in that licence.
(2)  Any such licence shall be for such period and subject to such conditions as the Director-General may in each case specify in the licence.
(3)  A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any licensed warehouse.
(4)  If it appears at any time that in any licensed warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of the warehouse shall —
(a)
in the absence of proof to the contrary, be presumed to have illegally removed the goods; 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.
(5)  If, it is shown to the satisfaction of the Director-General that the deficiency has been caused by theft or by unavoidable leakage, breakage or other accident, or by evaporation, the Director-General may remit the whole or any part of the duty leviable on the goods found deficient.
(6)  The licensee shall not be entitled to any compensation for the suspension or withdrawal of any licence granted under subsection (1), or for the surrender of the licence.
(7)  The Director-General may, in his discretion, allow a refund of one-twelfth of the amount of the licence fee for each complete month in respect of which the licence would have remained valid had it not been suspended, withdrawn or surrendered.
Dutiable goods to be deposited in free trade zone
52.
—(1)  All dutiable goods imported into Singapore —
(a)
by sea, shall on first arrival be landed and deposited by the importer or his agent in a free trade zone; and
(b)
by any other means, shall on first arrival or landing be deposited by the importer or his agent in a Government warehouse, licensed factory warehouse or licensed warehouse or, if so required, a customs office or customs station or in any other place approved by the Director-General in writing.
(2)  If the Director-General is satisfied that for any reason it is not practicable to land or deposit any dutiable goods in a free trade zone or in a Government warehouse, licensed factory warehouse or licensed warehouse, or a customs office or a customs station or in any other place approved by the Director-General in writing, he may exempt those goods from being so landed or deposited, subject to such conditions as he may impose.
(3)  Notwithstanding subsection (1), such goods as may be prescribed by the Minister under section 5(4) of the Free Trade Zones Act (Cap. 114), shall —
(a)
be deposited in a Government warehouse, licensed factory warehouse or licensed warehouse; and
(b)
be liable to warehouse rent at the prescribed rates applicable to those goods.
(4)  Any dutiable goods imported by rail may be consigned to, and shall be deemed to have first arrived on reaching, the customs station along the railway.
[29/98]
(5)  This section shall not apply to goods lawfully imported —
(a)
by post; and
(b)
by rail as stores for use in railway restaurant cars.
Warehouse deposit receipts
53.
—(1)  A warehouse deposit receipt shall be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or customs station or in any other place approved by the Director-General in writing.
(2)  Where the warehouse deposit receipt is lost, a copy of the receipt, duly certified by the proper officer of customs, shall be supplied to the owner of the goods or his agent on delivery to a senior officer of customs at the customs office of an indemnity bond approved by the senior officer of customs, securing the Government against any claim for loss owing to wrong delivery of the goods deposited.
(3)  The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof issued under subsection (2) shall be deemed, for the purposes of this Act, to be the owner of the goods deposited.
(4)  Delivery to the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof or delivery against the production of a delivery order authenticated by the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof shall be a good and lawful delivery.
(5)  When delivery is made against such delivery order, the quantity of goods covered by the deposit receipt or certified copy thereof shall be deemed to have been endorsed accordingly and when all the goods have been so delivered the warehouse deposit receipt or certified copy thereof shall be deemed to be cancelled.
Power to open and examine goods or packages
54.  A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse, licensed factory warehouse or licensed warehouse or customs office or customs station or in any other place approved by the Director-General in writing shall be opened, weighed or otherwise examined, and, after the goods or package has been so opened or examined, may cause the same to be sealed or marked in such manner as he thinks fit.
Detention of goods where doubt exists
55.
—(1)  The proper officer of customs may detain in a Government warehouse or customs office or customs station or in any other place approved by the Director-General in writing any goods if he is in doubt whether the goods are dutiable or not.
(2)  In every such case, the proper officer of customs shall immediately make a report to a senior officer of customs, who shall, without undue delay, decide whether the goods are dutiable or not.
(3)  If any such goods are found not to be dutiable, no warehouse rent shall be payable in respect thereof.
Protection of Government from liability
56.  The Government shall not be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause, while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director-General in writing or in the lawful custody or control of any officer of customs, unless the loss has been caused by the wilful neglect or default of an officer of customs or of a person employed by the Government in connection with the customs.
Protection of officers of customs from liability
57.  No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director-General in writing or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with the customs unless the loss has been caused by his wilful neglect or default.
Payment of warehouse rent
58.
—(1)  The owner of any goods deposited in a Government warehouse, or his agent, shall pay to the proper officer of customs at the prescribed rates the warehouse rent which may be due in respect of the goods.
(2)  Such rent shall be payable on demand, and in any event before the goods are removed from the Government warehouse.
(3)  If any bill for warehouse rent presented in accordance with subsection (1) is not discharged within 14 days from the date of its presentation, the Director-General may immediately order the goods in respect of which the warehouse rent is payable to be forfeited to the Government, with effect from the day next following that, if any, in respect of which storage charges have been paid.
Removal of dutiable goods from customs control
59.
—(1)  Every owner of goods warehoused under sections 50, 51, 52 and 60 shall, before removal of the goods or any part thereof from customs control, make personally or by his agent to the proper officer of customs a declaration, in accordance with section 96, of the goods to be removed.
[23/93]
(2)  Goods deposited in a licensed factory warehouse orlicensed warehouse may be removed therefrom without such prior declaration subject to such conditions as the Director-General may impose.
Landing of dutiable goods for transhipment
60.
—(1)  Dutiable goods arriving in Singapore for transhipment and landed to await the arrival of the vessel in which they are intended to be transhipped shall be landed and deposited in a free trade zone.
(2)  The Director-General may exempt any particular goods from the operation of this section.
Storage of dutiable goods
61.  No person shall store, keep or have in his possession any dutiable goods except under customs control.
Weighing and handling
62.
—(1)  All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passengers’ baggage, whether warehoused or not, shall be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be.
(2)  Where the presence of officers of customs is required or necessary for the proper performance of such operations as are described in subsection (1), the owner, importer, exporter, consignor, consignee or agent, as the case may be, shall at his own expense provide such officers of customs with the necessary transport between the customs office and the place where those operations are to be performed.