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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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Removal of dutiable goods from customs control
27.
—(1)  No dutiable goods shall be removed from customs control except —
(a)
after payment of the customs duty or excise duty payable thereon;
(b)
under such conditions as the Director-General may impose for deposit in a Government warehouse or licensed warehouse; or
(c)
under such conditions as the Director-General may impose in any particular case.
[33/2000]
[3/2008 wef 04/04/2008]
(2)  In no case shall any goods be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid.
(3)  The Director-General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director-General may, in his discretion, require that security be lodged to his satisfaction to guarantee the payment of the customs duty or excise duty within such time as he may allow.
[33/2000]