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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 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 31/07/2004.
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PART VII
MANUFACTURE AND BOTTLING
Licence to manufacture dutiable goods
63.
—(1)  No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-General and at the place of manufacture specified in the licence.
(2)  Such licence shall, with the approval of the Minister, be granted at the discretion of the Director-General, and upon payment of the prescribed fee and shall be for such period and subject to such conditions as may be prescribed by regulations made under this Act, and to such further conditions as the Minister may direct to be endorsed on the licence.
(3)  Such licence may be suspended or withdrawn at any time by the Minister.
(4)  A licence to manufacture any dutiable goods shall be deemed to include the following:
(a)
a licence for warehousing such dutiable goods as provided for in sections 50(1) and 51(1); and
(b)
where the dutiable goods consist of intoxicating liquors, a licence for the bottling of such intoxicating liquors as provided for in section 66(1).
(5)  Any regulations made under section 143(1) to regulate the control of licensed warehouses or bottling warehouses shall apply to warehouses deemed to be so licensed under subsection (4) to such an extent as the Director-General may direct.
(6)  The licensee shall not be entitled to any compensation for the suspension or withdrawal of any licence granted under subsection (2) or for the surrender of such licence, but 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.
No person except licensee to keep a still, etc.
64.
—(1)  No person, other than the holder of a licence under section 63(1), shall knowingly keep or have in his possession any still, utensil or other apparatus for distilling, fermenting or otherwise manufacturing intoxicating liquors or any power-operated machinery for the manufacture of tobacco or any other apparatus for the manufacture of dutiable goods.
(2)  The owner and the occupier of any land or premises upon which any still, utensil or other apparatus for distilling, fermenting or otherwise manufacturing intoxicating liquors or any power-operated machinery for the manufacture of tobacco or any apparatus for the manufacture of dutiable goods is found shall each be deemed, until the contrary is proved, knowingly to have kept or had in his possession such still, utensil or other apparatus or power-operated machinery for the manufacture of tobacco or apparatus for the manufacture of dutiable goods, as the case may be.
(3)  Nothing in subsection (1) shall apply to stocks held by a bona fide trader in scientific apparatus or in machinery or, with the approval of the Director-General, to stills, utensils or other apparatus for distilling, fermenting or otherwise manufacturing intoxicating liquors or machinery for the manufacture of tobacco or any other apparatus or machinery for the manufacture of dutiable goods in the possession of a person constructing a distillery, brewery or other factory with the approval of the Director-General or of a person in occupation of premises temporarily closed down, in respect of which a licence had previously been held.
65.  [Not in use]
Bottling warehouse
66.
—(1)  No person shall bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in accordance with the provisions of a licence granted by the Director-General and at the bottling warehouse specified in the licence.
(2)  Such licence shall be granted at the discretion of the Director-General upon payment of the prescribed fee, and shall be for such period and subject to such conditions as may be prescribed by regulations made under this Act, and may be suspended or withdrawn at any time by the Director-General.
(3)  The licensee shall not be entitled to any compensation for the suspension or withdrawal of any licence granted under subsection (2) or for the surrender of the licence, but 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.
Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.
67.
—(1)  No person, other than the holder of a licence under section 66(1), shall knowingly keep or have in his possession any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquors.
(2)  The owner and the occupier of any land or premises upon which any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquors is found shall each be deemed, until the contrary is proved, knowingly to have kept or had in his possession such utensil, apparatus, material or ingredient for the bottling, blending, compounding or varying of intoxicating liquors, as the case may be.
(3)  Nothing in subsection (1) shall apply to stocks held by a bona fide trader in scientific apparatus or in machinery or, with the approval of the Director-General, to any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquors in the possession of a person constructing a bottling warehouse, distillery, brewery or other factory with the approval of the Director-General or of a person in occupation of premises temporarily closed down, in respect of which a licence had previously been held.
Exemption
68.  Nothing in this Act shall apply to —
(a)
any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist in the service of the Government or by any person registered as a pharmacist under the Pharmacists Registration Act (Cap. 230) or, with the approval of the Director-General, by a qualified chemist which is proved to be for genuine medicinal or scientific purposes; and
(b)
any distillation by a legally qualified medical practitioner or by any chemist in the service of the Government or by any person registered as a pharmacist under the Pharmacists Registration Act or, with the approval of the Director-General, by a qualified chemist which is proved to be for genuine medicinal or scientific purposes or, with the approval of the Director-General, to any distillation of essential oils.
Power to enter licensed premises
69.  A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any premises licensed under this Part.