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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 25/05/2013, you requested for the version in force on 25/05/2013 incorporating all amendments published on or before 25/05/2013. The closest version currently available is that of 01/01/2013.
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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.