查看完整版本: Singapore CUSTOMS ACT-新加坡海关法

Singapore CUSTOMS ACT-新加坡海关法

[align=center][align=center][b][font=SimSun][size=13.5pt]CUSTOMS ACT[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt](CHAPTER 70)[/size][/font][/b][/align][/align][align=center][table][tr][td][table][tr][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]Reprint
RS (A) 1/79[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]Ordinance
44 of 1960[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]1970 Ed. Cap. 133[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]1985 REVISED EDITION[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]1995 REVISED EDITION[/size][/font][/b][/align][/align][/td][/tr][/table][align=left][align=left][font=SimSun][size=12pt][/size][/font][/align][/align][/td][/tr][tr][td][table][tr][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]1997 REVISED EDITION[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]2001 REVISEDEDITION[/size][/font][/b][/align][/align][/td][/tr][/table][align=left][align=left][font=SimSun][size=12pt][/size][/font][/align][/align][/td][/tr][tr][td][table][tr][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]50 of 1970[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]18 of 1971[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]21 of 1973[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]17 of 1974[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]23 of 1978[/size][/font][/b][/align][/align][/td][/tr][/table][align=left][align=left][font=SimSun][size=12pt][/size][/font][/align][/align][/td][/tr][tr][td][table][tr][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]24 of 1981[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]19 of 1989[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]S 270/71[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]12 of 1991[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]15 of 1991[/size][/font][/b][/align][/align][/td][/tr][/table][align=left][align=left][font=SimSun][size=12pt][/size][/font][/align][/align][/td][/tr][tr][td][table][tr][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]10 of 1992[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]23 of 1993[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]31 of 1993[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]24 of 1996[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]11 of 1997[/size][/font][/b][/align][/align][/td][/tr][/table][align=left][align=left][font=SimSun][size=12pt][/size][/font][/align][/align][/td][/tr][tr][td][table][tr][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]29 of 1998[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]33 of 2000[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]4 of 2001[/size][/font][/b][/align][/align][/td][td][align=center][align=center][font=SimSun][size=12pt][/size][/font][/align][/align][/td][td=1,1,85][align=center][align=center][b][font=SimSun][size=10pt]4 of 2003[/size][/font][/b][/align][/align][/td][/tr][/table][align=left][align=left][font=SimSun][size=12pt][/size][/font][/align][/align][/td][/tr][/table][/align][align=left][align=left][font=SimSun][size=12pt]An Act relating to customs and excise. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt][33/2000] [/size][/font][/align][/align][align=right][align=right][b][font=SimSun][size=12pt][26th September 1960][/size][/font][/b][font=SimSun][size=12pt][/size][/font][/align][/align]
[align=center][align=center][b][font=SimSun][size=13.5pt]PART I[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]PRELIMINARY[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Short title[/size][/font][/b][font=SimSun][size=12pt]
[b]1.[/b] This Act may be cited as the Customs Act. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Scope of Act[/size][/font][/b][font=SimSun][size=12pt]
[b]2.[/b] This Act shall not apply to — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) such off-shore islands as the Minister may by notification in the [i]Gazette[/i] specify, in respect of the importation, exportation, manufacture or use of petroleum; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) subject to this Act or any other written law, any act or thing lawfully done or permitted to be done within a free trade zone. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Interpretation[/size][/font][/b][font=SimSun][size=12pt]
[b]3.[/b] —(1) In this Act, unless the context otherwise requires — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"agent" , in relation to a vessel, includes a chinchew and a comprador; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"alcohol" means ethanol; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"authentication code" means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in section 90A for the purposes of identifying and authenticating the access to and use of the computer service by the registered user; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"beer" includes ale, stout, porter, shandy and all other fermented liquors made from malt, and cider and perry; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"bottle" includes any container for intoxicating liquors capable of being corked or sealed; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"bottling" , in the case of intoxicating liquors, includes blending, compounding and varying any intoxicating liquor with intent that the blend, compound or varied intoxicating liquor so formed shall be sold for human consumption, but does not include any such blend, compound or varied intoxicating liquor prepared at the order of a purchaser, and for immediate consumption; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"bottling warehouse" means a warehouse licensed by the Director-General for the bottling, blending, compounding or varying of intoxicating liquor under section 66 (1); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"captain of an aircraft" means every person having or taking command or charge of an aircraft; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"complete month" means the period from the first day of a month to the last day of the month, both days inclusive; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"customs airport" means any place which has been designated as a customs airport; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"customs duty" means duty on goods imported into Singapore, excluding any excise duty; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"customs territory" means Singapore and the territorial waters thereof but excluding any free trade zone; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"database report" means any automatic log, journal or other report which is automatically generated by the computer service referred to in section 90A for the purposes of recording the details of a transaction relating to an electronic notice including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"deleterious substance" means any matter — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) which is unfit for human consumption; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) the consumption of which is harmful to human beings, [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]as certified by an analyst employed by the Health Sciences Authority; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"denatured" means rendered unfit for human consumption to the satisfaction of the Director-General; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"Director-General" means the Director-General of Customs appointed under section 4 (1); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"dutiable goods" means any goods subject to the payment of customs duty or excise duty on entry into customs territory or manufactured in Singapore (including any free trade zone) and on which customs duty or excise duty has not been paid and includes goods manufactured in a free trade zone from materials of a class dutiable on entry into customs territory for consumption within the customs territory; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"electronic notice" has the meaning assigned to it in section 90A (1); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"excise duty" means duty on goods whether manufactured in Singapore or elsewhere; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"export" means to take or cause to be taken out of the customs territory by any means or to place goods in any form of conveyance for the purpose of taking the goods out of the customs territory by any means to any place including a free trade zone; except that goods bona fide in transit, including goods which have been transhipped, shall not be deemed to be exported unless they are or become uncustomed goods; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"free trade zone" means any area in Singapore which has been declared to be a free trade zone under the Free Trade Zones Act (Cap. 114); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"goods" includes animals, birds, fish, plants and all kinds of movable property; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"Government warehouse" means a warehouse established by the Director-General under section 49 for the deposit of dutiable goods; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"Green Channel" means any passage or area in a customs airport or customs station clearly indicated with a sign in the shape of a regular octagon and marked in green with the words “Customs” and “Nothing To Declare”; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"Health Sciences Authority" means the Health Sciences Authority established under the Health Sciences Authority Act 2001; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"heavy oil or diesel oil" includes any liquid, other than petroleum, which is or may be used as a fuel in the engine of a traction engine or motor vehicle; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"import" means to bring or cause to be brought into the customs territory by any means from any place including a free trade zone; except that goods bona fide in transit, including goods which have been taken into any free trade zone from outside the customs territory or transhipped, shall not, for the purpose of the levy of customs duties or excise duties, be deemed to be imported unless they are or become uncustomed goods; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"importer" includes and applies to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until the goods are duly removed from customs control; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"intoxicating liquor" means — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) a mixture of alcohol and some other substances containing more than 0.5 per cent alcohol by mass; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) a mixture of alcohol and water containing more than 0.5 per cent alcohol by volume, which is fit, or intended, or can by any means be converted, for use as a beverage, but does not include intoxicating liquor denatured spirit; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"in transit" means taken out or sent from any country and brought into Singapore by land, sea or air (whether or not landed or transhipped in Singapore) for the sole purpose of being carried to another country either by the same or another conveyance; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"licensed factory warehouse" means any place or premises licensed under section 50 for the warehousing of dutiable goods, which goods may be removed by a licensee for the purpose of manufacture of goods for export or otherwise before payment of the customs duty or excise duty payable thereon, and also for the warehousing of finished and semi-finished products, partly or wholly manufactured from dutiable raw materials; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 51 (1); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"local craft" means any junk, tongkang, prahu, or other similar type of vessel, and any steam or motor vessel under 75 net registered tons and includes any type of motor vessel whether fitted with inboard engine or outboard motor; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"manufacture" — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) in the case of intoxicating liquors, includes the process of distillation, fermentation and any process of converting raw materials into an intoxicating liquor, but does not include blending, compounding and varying of any intoxicating liquor; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) in the case of tobacco, includes the process of converting any raw or leaf tobacco into tobacco fit for smoking, snuffing or chewing and the making of cigarettes by power-operated machinery; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) in the case of any other goods or substitutes thereof, includes any process of production, assembly, purification, blending or conversion of materials, substances or components of such goods or substitutes into a finished product; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"master" means any person (except a pilot or harbour master) having for the time being control or charge of a vessel; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"motor spirit" includes gasoline, petrol, motor fuel or any inflammable hydrocarbon liquid fuel for spark ignited engines; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"motor vehicle" means a mechanically-propelled vehicle primarily intended or adapted for use in the conveyance of goods or in the carriage of passengers (including any person driving the vehicle) on roads maintained at the public expense and includes any vehicle constructed to tow any other vehicle along such roads but does not include such vehicles as excavators, crawlers, bull-dozers, tractors and any similar vehicles which are not primarily intended for use on such roads; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"officer of customs" means — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) the Director-General; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) any Deputy Director-General of Customs or Assistant Director-General of Customs appointed under section 4 (2); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) any senior officer of customs appointed under section 4 (4); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) any officer of customs appointed under section 4 (6); and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](e) any police officer; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"owner" includes a hirer under a hire-purchase agreement; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"per cent alcohol by mass" means the measure of alcoholic strength of a mixture of alcohol and some other substances shown by the ratio, expressed as a percentage, of the mass of alcohol present in the mixture to the total mass of the mixture; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"per cent alcohol by volume" means the measure of alcoholic strength of a mixture of alcohol and water shown by the ratio, expressed as a percentage, of the volume of alcohol present in the mixture at a temperature of 20 degrees Celsius to the total volume of the mixture; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"petroleum" includes the liquids commonly known by the names of rock oil, Rangoon oil, Burma oil, kerosene and kerosene substitutes, paraffin oil, petrol, gasoline, benzol, benzoline, benzine, naphtha and any other like inflammable liquid, whether a natural product or one that is made from petroleum, coal, schist, shale or any other bituminous substance, or from any products thereof; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"preventive vessel" means any vessel employed for the prevention of smuggling or for any other purpose relating to this Act; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"prohibited goods" means goods the import or export of which is prohibited, either conditionally or absolutely, by notification made under section 38 or by any other written law for the time being in force in Singapore; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"proper officer of customs" means any officer of customs acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally or expressly or by implication; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"Red Channel" means any passage or area in a customs airport or customs station clearly indicated with a sign in the shape of a square marked in red with the words “Customs” and “Goods To Declare”; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"registered user" means a person who has been registered with and authorised by the Director-General to gain access to and use the computer service referred to in section 90A; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"Registrar" means the Registrar of Vehicles or a Deputy Registrar of Vehicles or an Assistant Registrar of Vehicles appointed under the Road Traffic Act (Cap. 276); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"senior officer of customs" means — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) the Director-General; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) any Deputy Director-General of Customs or Assistant Director-General of Customs appointed under section 4 (2); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) any senior officer of customs appointed under section 4 (4); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) any officer of customs conferred with the powers of a senior officer of customs under section 4 (7); and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](e) any police officer having the powers of a senior officer of customs by virtue of section 7 ([i]a[/i]); [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"tobacco" includes all tobacco other than growing tobacco, whether manufactured or not; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"toddy" means the fermented juice of coconut or other palm; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"tourist" means any person whose entry into Singapore is dependent upon the presentation of a passport or other travel document and whose stay in Singapore does not exceed 6 months, and includes persons in transit and such other class of persons as the Director-General may, by notification in the [i]Gazette[/i], specify; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]"uncustomed goods" means goods in respect of which a breach of the provisions of this Act has been committed. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/81; 23/93;24/96;29/98;4/2001][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) For the purposes of this Act, goods shall be deemed to be under customs control while they are deposited or held in any free trade zone, Government warehouse, licensed factory warehouse or licensed warehouse, or bottling warehouse or post office or in any vessel, train, vehicle or aircraft or any place from which they may not be removed except with the permission of the proper officer of customs. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) In this Act, a reference to a document or record shall include, in addition to a document or record on paper, a reference to any, or part of any — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) document or record kept on any magnetic, optical, chemical or other medium; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) photograph; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) map, plan, graph, picture or drawing; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) film (including a microfilm and a microfiche), negative, disc, tape, sound-track or any other device in which one or more visual images, sounds or other data are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/96][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) In this Act, a reference to a document or record in writing or the making of a document or record in writing shall, unless the context otherwise requires, include any electronic notice, or the making, serving or submitting of such a notice under the provisions of this Act. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/96][/size][/font][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]PART II[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]APPOINTMENT OF OFFICERS[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Appointment of Director-General and other officers[/size][/font][/b][font=SimSun][size=12pt]
[b]4.[/b] —(1)   The Minister may appoint an officer to be styled the Director-General of Customs who shall have the superintendence of all matters relating to this Act, subject to the direction and control of the Minister. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2)   The Minister may appoint such number of Deputy Directors-General of Customs and Assistant Directors-General of Customs as he may think fit. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3)   Subject to the general direction and supervision of the Director-General of Customs, the Deputy Directors-General of Customs and Assistant Directors-General of Customs shall have and may exercise all the powers conferred on the Director-General by this Act. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4)   The Minister may appoint such number of other senior officers of customs as he may think fit for the purpose of carrying out the provisions of this Act. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](5)   The Director-General may, with the approval of the Minister, confer on any senior officer of customs appointed under subsection (4) all or any of the powers conferred on the Director-General by this Act, subject to such conditions or restrictions as the Director-General may think fit. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](6)   The Director-General may appoint such number of other officers of customs as he may think fit for the purpose of carrying out the provisions of this Act. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](7)   The Director-General may confer on any officer of customs appointed under subsection (6) all or any of the powers of a senior officer of customs. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]5.[/size][/font][/b][font=SimSun][size=12pt] [i]Deleted by Act 4/2003, wef 01/04/2003.[/i] [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Officers of customs to be public servants[/size][/font][/b][font=SimSun][size=12pt]
[b]6.[/b] All officers of customs shall be deemed to be public servants within the meaning of the Penal Code (Cap. 224). [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Powers of police officers[/size][/font][/b][font=SimSun][size=12pt]
[b]7.[/b] For the purposes of this Act — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) all police officers not below the rank of sergeant shall have and may exercise all the powers conferred by this Act on senior officers of customs; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) all police officers below the rank of sergeant shall have and may exercise all the powers conferred by this Act on officers of customs. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Authority to be produced[/size][/font][/b][font=SimSun][size=12pt]
[b]8.[/b] —(1) Every officer of customs when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such authority card as the Director-General or, in the case of a police officer, the Commissioner of Police, may direct to be carried by such officers. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of customs acting or purporting to act under this Act if the officer is not in uniform and refuses to declare his office and produce his authority card, on demand being made by the person. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Persons employed on customs duty to be deemed proper officers of customs[/size][/font][/b][font=SimSun][size=12pt]
[b]9.[/b] —(1) Every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Director-General (whether previously or subsequently expressed) shall be deemed to be the proper officer of customs for that duty or service. [/size][/font][/align][/align][font=SimSun][size=12pt](2) Every act required by law at any time to be done by or with any particular officer nominated for such purpose, if done by or with any person appointed by the Director-General to act for such particular officer shall be deemed to be done by or with that particular officer.[/size][/font]
[align=center][align=center][b][font=SimSun][size=13.5pt]PART III[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]LEVYING OF DUTY AND TAX[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Levying of duties[/size][/font][/b][font=SimSun][size=12pt]
[b]10.[/b] —(1) There shall be charged, levied and paid to the Director-General such customs duties and excise duties on any goods imported into the customs territory or manufactured in Singapore as may be prescribed by the Minister by order published in the [i]Gazette[/i]. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93; 33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2)   Any excise duty imposed by or under this Act on any goods shall be imposed on a non-discriminatory basis regardless of the place of origin or manufacture of the goods. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) Without prejudice to any other remedy, any customs duty or excise duty or any tax, fee or other charge payable under this Act may be recovered by the Director-General as a civil debt due to the Government. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93; 33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) All amounts collected as duties, taxes, fees and other charges under this Act shall be paid into the Consolidated Fund. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Power of Director-General to waive duty, etc.[/size][/font][/b][font=SimSun][size=12pt]
[b]11.[/b]   The Director-General may waive the payment, or recovery of payment, of the whole or any part of any customs duties, excise duties, taxes, fees or other charges, except that the amount which may be waived shall not exceed $20 or such other amount as the Minister may by order prescribe. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Measuring and testing by proper officers of customs[/size][/font][/b][font=SimSun][size=12pt]
[b]12.[/b] —(1) The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested or otherwise examined, any dutiable or uncustomed goods for the purpose of ascertaining the customs duty or excise duty leviable thereon. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) When a valuation of any goods has been made by the proper officer of customs, the valuation shall be presumed to be correct until the contrary is proved. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Power of Minister to exempt[/size][/font][/b][font=SimSun][size=12pt]
[b]13.[/b] —(1) The Minister may, by order, exempt, subject to such conditions as he may consider fit to impose, any class of goods or persons from the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The Minister may in any particular case — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) exempt any person from the payment of the whole or any part of the customs duties, excise duties, taxes, fees or other charges which may be payable by that person; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) direct the remission or refund of the whole or any part of the customs duties, excise duties, taxes, fees or other charges which may be payable or which may have been paid by any person. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) In granting an exemption or directing a remission or refund, the Minister may impose such conditions as he may consider fit. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) Any goods in respect of which an exemption from the payment of customs duties, excise duties, taxes, fees or other charges has been granted under subsection (1) or (2) shall be — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) deemed to be dutiable goods until the conditions, if any, subject to which the exemption from customs duties, excise duties, taxes, fees or other charges was granted are fulfilled; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) liable to all other charges, not being customs duties, excise duties, taxes, fees or other charges, to which they would be subject if no such exemption had been granted. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Reimposition of customs duty or excise duty[/size][/font][/b][font=SimSun][size=12pt]
[b]14.[/b] —(1) If any goods, on which customs duty or excise duty has not been paid by reason of an exemption granted under section 13, cease to comply with the conditions subject to which the exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for the exemption, those goods shall, upon such cesser, become liable to the customs duty or excise duty to which they would have been liable if they had not been the subject of an exemption. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The person to whom the exemption was granted and any person found in possession of those goods shall be jointly and severally liable to pay the customs duty or excise duty. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) If any goods, which are liable to customs duty or excise duty under subsection (1) and on which customs duty or excise duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of the exemption, those goods shall, until the contrary is proved, be deemed to be uncustomed goods. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]15.[/size][/font][/b][font=SimSun][size=12pt] [i]Deleted by Act 4/2003, wef 01/04/2003.[/i] [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control[/size][/font][/b][font=SimSun][size=12pt]
[b]16.[/b] —(1) If any dutiable goods are by unavoidable accident lost, damaged or destroyed or are lost through theft or through evaporation at any time before removal from customs control, the Director-General may remit the whole or any part of the customs duty or excise duty payable thereon. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) After removal of any goods from customs control, no abatement of customs duties or excise duties shall be allowed on any such goods on account of loss or damage, or on account of any claim — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) to pay customs duty or excise duty at a preferential rate; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the customs duty or excise duty on such goods, or any other factor affecting the goods, is incorrect, [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]unless notice in writing of the claim has been given at or before the time of the removal. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Rebate for motor cars[/size][/font][/b][font=SimSun][size=12pt]
[b]16A.[/b] The Minister may, by order — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) grant, subject to such conditions as he may consider fit to impose, a rebate on any excise duty paid in respect of a motor car; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) direct that the rebate shall not be refunded but shall only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act (Cap. 276). [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][15/91;33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Tax on motor vehicles using heavy fuel oil, etc.[/size][/font][/b][font=SimSun][size=12pt]
[b]17.[/b] —(1) Notwithstanding and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act or scale of fees made thereunder, a special tax shall be imposed on motor vehicles which are equipped with engines using heavy oil, diesel oil, liquefied petroleum gas or any other gas as fuel or fitted with producer gas or other gas attachments. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/96][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The special tax chargeable under subsection (1) in respect of a motor vehicle shall be — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) of such an amount as the Minister may prescribe and the Minister may prescribe different rates for motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) chargeable by reference to such annual or half-yearly rate as the Minister may prescribe; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) payable in advance at such time and in such manner as the Minister may prescribe. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) The Minister may prescribe the manner and circumstances for the refund of or exemption from the special tax. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) For the purposes of the special tax, a motor vehicle shall be deemed — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) to be chargeable with the like special tax as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the motor vehicle under the Road Traffic Act, and to be so chargeable by reference to the prescribed rate as applicable to the motor vehicle on that occasion; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) if no vehicle licence has been issued for the motor vehicle under that Act, to be chargeable by reference to the prescribed rate applicable to the motor vehicle. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](5) A person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable shall, whether or not it is still a mechanically-propelled vehicle, be liable to pay the special tax in respect of the motor vehicle for that period, except that he shall not be so liable for any period in respect of which he has given notice to the Registrar under the Road Traffic Act (Cap. 276) that the motor vehicle will not be used or kept on a road during such period. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](6) No motor vehicle to which this section applies shall be used after the latest date appointed for payment of the special tax until the tax has been paid and no such vehicle shall be used during any period in respect of which a refund of any such tax has been made. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](7) If any motor vehicle to which this section applies is knowingly used in contravention of subsection (6), the person driving the vehicle or the owner thereof shall be guilty of an offence. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](8) The Registrar shall for the purposes of this section have all the powers of the Director-General under this Act. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Recovery of special tax in arrears[/size][/font][/b][font=SimSun][size=12pt]
[b]18.[/b] —(1) Any sum payable in respect of the special tax levied under section 17 which remains due and unpaid on the day when it should have been paid in advance shall be deemed to be in arrears for the purposes of this section and may be recovered in the manner hereinafter provided. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) For the recovery of arrears of the special tax, the Registrar may seize and sell or otherwise dispose of any vehicle in respect of which the special tax is in arrears and shall apply the proceeds of the sale in satisfaction of the arrears and all licence fees and other taxes due and owing in respect of the vehicle under any other written law and shall refund the balance thereof (if any) to the owner of the seized vehicle. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) A vehicle seized under this section shall be returned to the owner thereof if the special tax and all licence fees and other taxes due and owing in respect of the vehicle have been paid at any time prior to the sale or disposal of the vehicle. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) Whenever any vehicle is seized under this section, the Registrar shall forthwith give notice in writing of the seizure and the ground thereof to the owner of the vehicle, either by delivering the notice to him personally or by post at his place of abode. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](5) The purchaser of a vehicle sold by the Registrar under this section shall be deemed to have acquired a good title to the vehicle free from all encumbrances created over it. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](6) No proceedings shall be brought by any person for the return of the seized vehicle or for any damages or for any other relief arising out of the seizure and use of the vehicle. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](7) For the purposes of exercising the power of seizure under this section, the Registrar may authorise any officer of customs or police officer to seize any vehicle on his behalf. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](8) The power of seizure and sale or disposal conferred by this section shall be in addition to any other remedy conferred by this Act. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][10/92][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Return of duties, taxes, fees or other charges overpaid or erroneously paid[/size][/font][/b][font=SimSun][size=12pt]
[b]19.[/b] —(1) It shall be lawful for the Director-General, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges, or that any money was erroneously collected for the composition of offences under this Act, to order the refund of the money so overpaid or erroneously paid. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) No such refund shall be allowed unless a claim in respect thereof is made in writing within one year after the overpayment or erroneous payment was made. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Payment of duty, etc., short levied or erroneously refunded[/size][/font][/b][font=SimSun][size=12pt]
[b]20.[/b] —(1) Whenever any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has erroneously been made shall pay the deficiency or repay the amount erroneously refunded to him on demand being made within one year from the date of the short levy or refund, and without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to that person which may be in customs control may be detained until the deficiency is paid or the refund is repaid, as the case may be. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may by order prescribe in any one case, the Director-General may waive the recovery of the short levy or erroneous refund. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Calculation of duty[/size][/font][/b][font=SimSun][size=12pt]
[b]21.[/b] The rate of customs duty or excise duty and the valuation, if any, applicable to any goods shall be — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) in the case of goods lawfully imported or manufactured in Singapore — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](i) if the goods are in a Government warehouse, licensed factory warehouse or licensed warehouse, the rate and valuation in force at the time when those goods are removed from the Government warehouse, licensed factory warehouse or licensed warehouse, as the case may be; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](ii) if the goods are imported by post, the rate and valuation in force at the time when customs duty or excise duty is assessed by the proper officer of customs; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](iii) in any other case, the rate and valuation in force at the time when the goods are released by the proper officer of customs; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) in the case of uncustomed goods, the rate and valuation in force at the time when the goods became uncustomed goods, if known, or the rate and valuation in force at the time of seizure, whichever is the higher. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Value of imported or locally-manufactured goods, other than motor spirit, for excise duty[/size][/font][/b][font=SimSun][size=12pt]
[b]22.[/b] —(1)   For the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, shall be determined according to the regulations made by the Minister for the purposes of this section. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2)   Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) to furnish to a proper officer of customs, in such form as he may require, such information as is in his opinion necessary for a proper valuation of the goods; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Value of imported goods, other than motor spirit, for customs duty[/size][/font][/b][font=SimSun][size=12pt]
[b]22A.[/b] —(1) For the purposes of levying customs duty under this Act, the value of any imported goods shall be determined according to the regulations made by the Minister for the purposes of this section. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97; 33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) Regulations made under subsection (1) may provide for requiring any importer or other person concerned with the importation of goods — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) to furnish to a proper officer of customs, in such form as he may require, such information as is in his opinion necessary for a proper valuation of the goods; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) to produce any books of accounts or other documents of whatever nature relating to the purchase, importation or sale of the goods by that person. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Objection and appeal on valuation[/size][/font][/b][font=SimSun][size=12pt]
[b]22B.[/b] —(1) If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, he may object to that value by making an application to the Director-General, stating the grounds of his objection and the amount that he considers should be the value of the goods. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) An objection under this section shall be given in writing to the Director-General within 14 days after any determination made under section 22 or 22A or within such further time as the Director-General may allow. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) The Director-General shall consider the objection and inform the importer in writing of his decision. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) Where a proper officer of customs amends his determination of the value of any goods pursuant to this Act otherwise than as a result of an objection received from the importer of the goods, he shall give notice to the importer of the amended determination. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](5) If any person is dissatisfied with the decision of the Director-General in respect of his objection under subsection (1), he may appeal to the High Court against that decision. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](6) Every appeal under subsection (5) shall be made by giving notice of appeal within 28 days after the date on which the importer is notified in writing under subsection (3) of the decision or within such further period as the High Court may allow. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](7) On any appeal under subsection (5), the High Court may confirm, vary or set aside the decision of the Director-General and make such further or other order on such appeal, whether as to costs or otherwise, as the High Court may think fit. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](8) Notwithstanding anything to the contrary in this section, where, in the course of determining any appeal, it becomes necessary to delay the final determination of the appeal, the importer shall be given delivery of his goods from customs control subject to the Director-General receiving such security as he thinks sufficient to cover the full amount of customs duty or excise duty on the goods. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][11/97; 33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Value of imported and locally-manufactured motor spirit[/size][/font][/b][font=SimSun][size=12pt]
[b]23.[/b] For the purposes of this Act, the value of any grade of imported or locally-manufactured motor spirit with a trade name or trade mark shall be taken to be the price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark prevailing in Singapore at retailers’ motor spirit pumps at the time when excise duty becomes payable. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/81;31/93;33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Value of motor spirit where variation in price[/size][/font][/b][font=SimSun][size=12pt]
[b]24.[/b] For the purpose of section 23, if there is any difference in the price of a grade of motor spirit with the same trade name or trade mark, the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark shall be taken to be the value of that grade of motor spirit. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/81;31/93;33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available[/size][/font][/b][font=SimSun][size=12pt]
[b]25.[/b] Notwithstanding sections 23 and 24, the value of any grade of motor spirit which is uncustomed or which is not being retailed in Singapore under a trade name or trade mark or which is being retailed in Singapore under a trade name or trade mark but the retailers’ motor spirit pump price is not available, shall be the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at the retailers’ motor spirit pumps. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/81;31/93;33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Question as to price of motor spirit to be decided by Director-General[/size][/font][/b][font=SimSun][size=12pt]
[b]26.[/b] If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question shall be decided by the Director-General. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/81][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Removal of dutiable goods from customs control[/size][/font][/b][font=SimSun][size=12pt]
[b]27.[/b] —(1) No dutiable goods shall be removed from customs control except — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) after payment of the customs duty or excise duty payable thereon; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) under such conditions as the Director-General may impose for deposit in a Government warehouse, licensed factory warehouse or licensed warehouse; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) under such conditions as the Director-General may impose in any particular case. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Time of importation when duty is imposed[/size][/font][/b][font=SimSun][size=12pt]
[b]28.[/b] When, by virtue of an order made under section 10 (1), a customs duty or excise duty is fixed on any goods which previously were not dutiable goods or any customs duty or excise duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by a notification made under section 38 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed shall be deemed to have had effect, such importation or exportation shall, notwithstanding anything in this Act, be deemed to be — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) in the case of importation by sea, the time at which the vessel importing the goods had actually come within the limits of the port of Singapore to which the goods are consigned; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) in the case of importation by road or rail, the time at which the goods come within Singapore; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) in the case of importation by air, the time at which the aircraft lands at a customs airport; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) in the case of importation from a free trade zone, the time at which the goods enter the customs territory; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](e) in the case of exportation by sea, the time at which shipment of the goods on board the vessel by which they were exported commenced; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](f) in the case of exportation by road or rail, the time at which the goods leave Singapore; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](g) in the case of exportation by air, the time at which the aircraft leaves a customs airport; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](h) in the case of goods removed from the customs territory into a free trade zone for export, the time at which the goods are brought into the free trade zone. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Questions in respect of goods deemed to be dutiable[/size][/font][/b][font=SimSun][size=12pt]
[b]29.[/b] —(1) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under section 10 (1), such question shall be decided by the Director-General. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) Any certificate purporting to be signed by the Director-General stating his decision under subsection (1) shall be admitted in evidence without proof of signature for the purpose of any proceedings under this Act. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Import of trade samples[/size][/font][/b][font=SimSun][size=12pt]
[b]30.[/b] —(1) Where dutiable goods are declared at the time of their importation to be bona fide trade samples, the Director-General may allow such goods to be imported without payment of customs duty or excise duty subject to such conditions as he considers fit to impose. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) In this section, “trade samples” means articles which are imported solely — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) for the purpose of being shown or demonstrated in Singapore to enable manufacturers in Singapore to produce those articles to fulfil orders from abroad or for the soliciting of orders for goods to be supplied from abroad; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) by a manufacturer for the purposes of copying, testing or experimenting before he produces those articles in Singapore, [/size][/font][/align][/align][font=SimSun][size=12pt]and which are used solely for the purposes set out in paragraph ([i]a[/i]) or ([i]b[/i]) and are not sold or consumed or put to normal use or used in any way for hire or reward while in Singapore.[/size][/font]
[align=center][align=center][b][font=SimSun][size=13.5pt]PART IV[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]IMPORTATION AND EXPORTATION[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Place of import, export or transhipment[/size][/font][/b][font=SimSun][size=12pt]
[b]31.[/b] —(1) Notwithstanding the provisions of any other written law, no person shall import or export dutiable goods or tranship goods of a class dutiable on import except — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) by sea, at such authorised piers and places in Singapore as may be prescribed for the purposes of this section; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) by air, at a customs airport; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) by rail, at the customs station along the railway; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) by road. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][29/98][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) No dutiable goods, other than accompanied personal effects and baggage, shall be imported by road except during such times and under such conditions as may be approved by the Director-General. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Registration of importers and agencies in respect of goods made dutiable[/size][/font][/b][font=SimSun][size=12pt]
[b]32.[/b] Where any goods previously not dutiable have become dutiable by virtue of an order published under section 10 (1), a senior officer of customs may require any importer importing the goods or local agency acting on behalf of a foreign exporter of the goods to register his business particulars at a customs office. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Import and export to be in accordance with regulations[/size][/font][/b][font=SimSun][size=12pt]
[b]33.[/b] No person shall import or export dutiable goods or tranship goods of a class dutiable on import except under and in accordance with such regulations or restrictions as are prescribed. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Permit to remove goods[/size][/font][/b][font=SimSun][size=12pt]
[b]34.[/b] —(1) Subject to subsections (2) and (3), no dutiable goods imported and no goods of a class dutiable on import intended for transhipment or in transit shall on arrival be removed — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) from the vessel on which the goods arrived; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) from the customs airport at which the goods arrived; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) from the customs station along the railway at which the goods arrived; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) beyond any customs station at Woodlands or Tuas if the goods were brought into Singapore by road; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](e) from the free trade zone in which the goods were deposited or landed, [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]except under and in accordance with the conditions contained in a permit issued by the proper officer of customs in such form as may be determined by the Director-General. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93; 29/98][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) No permit shall be required for the removal — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) by an authority administering a free trade zone of any dutiable goods from a vessel directly into the free trade zone, if a full and correct inward manifest as required under section 39 has been furnished to the proper officer of customs; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) of dutiable goods (other than intoxicating liquors or tobacco) the duty on which does not exceed such amount as the Minister may by order prescribe and which is in the possession or in the baggage of any person arriving in Singapore; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) of intoxicating liquors or tobacco of such type and quantity as the Minister may by order prescribe and which is in the possession or in the baggage of any person arriving in Singapore; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) of petroleum for use in the propulsion of a motor vehicle or an aircraft which — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](i) in relation to a motor vehicle — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](A) is carried in the fuel supply tank of the motor vehicle; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](B) is of such amount as the Minister may by order prescribe and which is carried in a spare container of the motor vehicle; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](ii) in relation to an aircraft, is carried in the fuel supply tank of the aircraft; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](e) of dutiable goods imported by post unless so required by the proper officer of customs. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) The Director-General may, subject to such conditions as he may impose, authorise any person to remove, without a permit, goods of a class dutiable on import intended for transhipment or in transit — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) from an aircraft into the free trade zone in a customs airport and to be transhipped from that free trade zone directly into another aircraft at the same airport; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) from the free trade zone to be transhipped directly to a vessel berthed at the same free trade zone. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]35.[/size][/font][/b][font=SimSun][size=12pt] [i]Deleted by Act 4/2003, wef 01/04/2003.[/i] [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Goods removed in accordance with declaration not to be relanded[/size][/font][/b][font=SimSun][size=12pt]
[b]36.[/b] No person shall — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any railway wagon in accordance with any declaration made under section 59, or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) knowingly neglect or omit to cause the goods to be exported or transhipped, as the case may be, in accordance with the declaration without the prior consent of the proper officer of customs. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Declaration[/size][/font][/b][font=SimSun][size=12pt]
[b]37.[/b] Every importer or exporter of dutiable goods and every person transhipping goods of a class dutiable on import shall, before removing any such goods or any part thereof from customs control or from any of the following places (whether or not the goods are under customs control): [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) the vessel on which the goods arrived; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) the customs airport at which the goods arrived; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) the customs station along the railway at which the goods arrived; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) any customs station at Woodlands or Tuas if the goods were brought into Singapore by road; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](e) the free trade zone in which the goods were deposited or landed, [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]make personally or by his agent to the proper officer of customs a declaration, in accordance with section 96, of the particulars of the goods imported or exported or to be transhipped. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93; 29/98][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Power to prohibit imports and exports[/size][/font][/b][font=SimSun][size=12pt]
[b]38.[/b] —(1) The Minister may, by notification in the [i]Gazette[/i], prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore of such dutiable goods as are specified in the notification. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in a notification made under subsection (1), that question shall be decided by the Director-General. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Particulars of goods inwards to be furnished[/size][/font][/b][font=SimSun][size=12pt]
[b]39.[/b] —(1) The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station-master at the customs station along the railway on the arrival of every train, shall, within 24 hours after the arrival of the vessel, aircraft or train, or within such further period as the Director-General may in his discretion allow, furnish to the proper officer of customs at the customs office designated by the Director-General — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) a full and correct inward manifest, certified by the master, pilot, owner, agent or station-master, containing full particulars as to the quantities, marks and description of goods brought into Singapore; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) a full and correct statement of goods in transit discharged in Singapore; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) if so required by the Director-General — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](i) a full and correct manifest of all goods in transit not landed in Singapore; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](ii) a correct list of sea, air or railway stores on board the vessel, aircraft or train. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93;29/98][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The Director-General may, if he thinks fit and subject to such conditions as he may impose, permit the owner or agent of the vessel or aircraft or the station-master referred to in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station-master the whole or any part of any manifest or statement referred to in subsection (1). [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Correction to be made on completion of discharge[/size][/font][/b][font=SimSun][size=12pt]
[b]40.[/b] —(1) Within one month of the arrival of a vessel, aircraft or train, the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station-master or the person authorised under section 39 (2) shall present to the proper officer of customs a certified amendment to the manifest required by section 39 due to short-shipment, short-landing, overlanding or such other cause as the Minister may by order specify. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The Director-General may refuse to accept any amendment made after the Director-General has been notified that investigations into any offence under any written law have commenced in connection with goods to which the manifest relates. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93; 24/96][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) If any dutiable goods are not accounted for to the satisfaction of a senior officer of customs — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) within 2 months of the presentation of the amendment or within such further period as the officer may allow; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) in any case where the amendment has not been presented within 3 months of the completion of the discharge of cargo from a vessel or an aircraft or a train, [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station-master or the person authorised under section 39 (2), shall be liable to pay on demand to the senior officer of customs twice the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of him, any senior officer of customs may sue for and recover the penalties in a court. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Particulars of goods exported to be furnished[/size][/font][/b][font=SimSun][size=12pt]
[b]41.[/b] —(1)   Within 48 hours of the departure of every vessel, aircraft or train or within such further period as the Director-General may in his discretion allow, the owner or agent of the vessel or aircraft or the station-master at the customs station along the railway shall furnish to the proper officer of customs at the customs office designated by the Director-General — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) a full and correct outward manifest of all goods exported thereon, or which have been taken aboard the vessel or aircraft as sea or air stores; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) a full and correct statement of all goods transhipped; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) a full and correct loadlist in the form approved by the Director-General and certified by such owner, agent or station-master to contain full particulars of all the dutiable goods which have been received for loading onto the vessel, aircraft or train. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2)   The Director-General may, if he thinks fit and subject to such conditions as he may impose, permit the owner, agent or station-master referred to in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station-master the whole or any part of any manifest, statement or loadlist referred to in that subsection. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Liability in respect of duty for goods unaccounted for[/size][/font][/b][font=SimSun][size=12pt]
[b]42.[/b] —(1) All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, shall, until — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) lawfully removed therefrom for export or entry into customs territory; or [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) received for storage by the authority administering the free trade zone or the occupier or operator of the premises in which the goods are stored within the zone, [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt]be at the risk of the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39 (2), as the case may be, as if those goods had not been unshipped. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39 (2) shall each be liable to pay the duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs as if those goods had been imported. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) Notwithstanding the provisions of any written law to the contrary, where dutiable goods have been received for storage by the authority administering the free trade zone or the occupier or operator of the premises in which the goods are stored, as the case may be, the authority, occupier or operator shall be liable to pay the duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs as if those goods had been imported. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) For the purpose of subsection (1) and section 45 — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) the value of any grade of motor spirit which is not being retailed in Singapore under a trade name or trade mark shall be the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at retailers’ motor spirit pumps; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) the value of any grade of motor spirit which is being retailed in Singapore under a trade name or trade mark shall be determined in accordance with section 23. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][24/81; 31/93;33/2000][/size][/font][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]PART V[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Master of vessel to obey signals from preventive vessels and instructions by officer of customs[/size][/font][/b][font=SimSun][size=12pt]
[b]43.[/b] The master of any vessel in the territorial waters of Singapore shall obey any signal made to him from a preventive vessel or any instructions given by an officer of customs in uniform from any other vessel or any place requiring him to stop or to heave to or to perform any other act. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Goods not specified in manifest to be deemed uncustomed[/size][/font][/b][font=SimSun][size=12pt]
[b]44.[/b] If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are found by a proper officer of customs in any vessel, aircraft or train in Singapore and those goods are not specified in the manifest of the vessel, aircraft or train, then those goods shall be deemed to be uncustomed goods and shall be liable to seizure and the vessel, aircraft or train may be detained by the proper officer of customs. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Missing goods deemed to have been illegally landed[/size][/font][/b][font=SimSun][size=12pt]
[b]45.[/b] If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended for transhipment or in transit, entered in the manifest or other document of the vessel, aircraft or train, is found missing and the deficiency is not accounted for to the satisfaction of the proper officer of customs, then the master, owner or agent of the vessel, or the pilot, owner or agent of the aircraft, or the station-master at the customs station along the railway or any person authorised under section 39 (2) or 41 (2), shall — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) unless the contrary is proved, be deemed to have illegally removed those goods and landed them in Singapore; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) without prejudice to any proceedings under this Act, be liable to pay forthwith to the proper officer of customs the duty leviable on the goods found deficient or missing and the vessel, aircraft or train may be detained by the proper officer of customs until the customs duty or excise duty has been paid. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93; 29/98;33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Accommodation in vessel to be provided for proper officer of customs[/size][/font][/b][font=SimSun][size=12pt]
[b]46.[/b] When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the master of the vessel shall provide the officer with suitable shelter and accommodation on the vessel while the vessel remains in the territorial waters of Singapore. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Power to lock up goods dutiable on import[/size][/font][/b][font=SimSun][size=12pt]
[b]47.[/b] —(1) When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, he shall have free access to every part of the vessel, aircraft or train, and shall have the power to mark any dutiable goods before landing, and to lock up, seal, mark or otherwise secure any dutiable goods, including sea, air or railway stores on board the vessel, aircraft or train. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) No lock, seal or mark shall be opened, broken or altered without the consent of the proper officer of customs while the vessel, aircraft or train is within the limits of the port or airport or before any such goods are delivered to be landed. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) The Director-General may, in his discretion, permit or refuse to permit the taking of any dutiable goods without payment of duty into a ship or aircraft as sea or air stores. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) In granting permission for the embarkation of any dutiable goods under subsection (3), the Director-General may impose such conditions as he may consider fit. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](5) The Director-General may, in his discretion, permit or refuse to permit the use, within the territorial waters of Singapore, of any sea or air stores on which duty has not been paid. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](6) All goods dutiable on import which are part of any air, sea or railway store on board — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) a vessel or train shall be secured in a locked store specifically provided for the purpose; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) an aircraft shall be secured in a locked cabin box or other receptacle specifically provided for the purpose. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](7) If any air, sea or railway stores are found in any place other than those stated in subsection (6), such air, sea or railway stores shall be deemed to be uncustomed goods. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Prohibition of carriage of dutiable goods in local craft[/size][/font][/b][font=SimSun][size=12pt]
[b]48.[/b] —(1) No goods of a class dutiable on import shall be carried in any local craft except with the permission in writing of the Director-General and subject to such conditions as the Director-General may impose. [/size][/font][/align][/align][font=SimSun][size=12pt](2) This section shall not apply to any local craft lawfully engaged in transporting cargo from or to a vessel within the limits of the Port of Singapore.[/size][/font]
[align=center][align=center][b][font=SimSun][size=13.5pt]PART VI[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]WAREHOUSING[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Government warehouses[/size][/font][/b][font=SimSun][size=12pt]
[b]49.[/b] —(1) The Director-General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Licensed factory warehouses[/size][/font][/b][font=SimSun][size=12pt]
[b]50.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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 — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) in the absence of proof to the contrary, be presumed to have illegally removed the goods; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) without prejudice to any proceedings under this Act, be liable to pay forthwith to the proper officer of customs the duty leviable on the goods found deficient. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Licensed warehouses[/size][/font][/b][font=SimSun][size=12pt]
[b]51.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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 — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) in the absence of proof to the contrary, be presumed to have illegally removed the goods; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) without prejudice to any proceedings under this Act, be liable to pay forthwith to the proper officer of customs the duty leviable on the goods found deficient. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Dutiable goods to be deposited in free trade zone[/size][/font][/b][font=SimSun][size=12pt]
[b]52.[/b] —(1) All dutiable goods imported into Singapore — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) by sea, shall on first arrival be landed and deposited by the importer or his agent in a free trade zone; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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 be deposited in a Government warehouse, licensed factory warehouse or licensed warehouse and shall be liable to warehouse rent at the prescribed rates applicable to those goods. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][29/98][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](5) This section shall not apply to goods lawfully imported — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) by post; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) by rail as stores for use in railway restaurant cars. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Warehouse deposit receipts[/size][/font][/b][font=SimSun][size=12pt]
[b]53.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Power to open and examine packages[/size][/font][/b][font=SimSun][size=12pt]
[b]54.[/b] 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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Detention of goods where doubt exists[/size][/font][/b][font=SimSun][size=12pt]
[b]55.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) In every such case, the proper officer of customs shall forthwith make a report to a senior officer of customs, who shall, without undue delay, decide whether the goods are dutiable or not. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) If any such goods are found not to be dutiable, no warehouse rent shall be payable in respect thereof. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Protection of Government from liability[/size][/font][/b][font=SimSun][size=12pt]
[b]56.[/b] 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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Protection of officers of customs from liability[/size][/font][/b][font=SimSun][size=12pt]
[b]57.[/b] 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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Payment of warehouse rent[/size][/font][/b][font=SimSun][size=12pt]
[b]58.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) Such rent shall be payable on demand, and in any event before the goods are removed from the Government warehouse. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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 forthwith 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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Removal of dutiable goods from customs control[/size][/font][/b][font=SimSun][size=12pt]
[b]59.[/b] —(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. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][23/93][/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) Goods deposited in a licensed factory warehouse or licensed warehouse may be removed therefrom without such prior declaration subject to such conditions as the Director-General may impose. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Landing of dutiable goods for transhipment[/size][/font][/b][font=SimSun][size=12pt]
[b]60.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The Director-General may exempt any particular goods from the operation of this section. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Storage of dutiable goods[/size][/font][/b][font=SimSun][size=12pt]
[b]61.[/b] No person shall store, keep or have in his possession any dutiable goods except under customs control. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Weighing and handling[/size][/font][/b][font=SimSun][size=12pt]
[b]62.[/b] —(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. [/size][/font][/align][/align][font=SimSun][size=12pt](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.[/size][/font]
[align=center][align=center][b][font=SimSun][size=13.5pt]PART VII[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]MANUFACTURE AND BOTTLING[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Licence to manufacture dutiable goods[/size][/font][/b][font=SimSun][size=12pt]
[b]63.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) Such licence may be suspended or withdrawn at any time by the Minister. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4)   A licence to manufacture any dutiable goods shall be deemed to include the following: [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) a licence for warehousing such dutiable goods as provided for in sections 50 (1) and 51 (1); and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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). [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]No person except licensee to keep a still, etc.[/size][/font][/b][font=SimSun][size=12pt]
[b]64.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]65.[/size][/font][/b][font=SimSun][size=12pt] [i](Deleted)[/i] [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Bottling warehouse[/size][/font][/b][font=SimSun][size=12pt]
[b]66.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.[/size][/font][/b][font=SimSun][size=12pt]
[b]67.[/b] —(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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Exemption[/size][/font][/b][font=SimSun][size=12pt]
[b]68.[/b] Nothing in this Act shall apply to — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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 [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](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. [/size][/font][/align][/align][b][font=SimSun][size=12pt]Power to enter licensed premises[/size][/font][/b][font=SimSun][size=12pt]
[b]69.[/b] 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.[/size][/font]
[align=center][align=center][b][font=SimSun][size=13.5pt]PART VIII[/size][/font][/b][/align][/align][align=center][align=center][b][font=SimSun][size=13.5pt]SALE[/size][/font][/b][b][font=SimSun][size=13.5pt] OF INTOXICATING LIQUORS[/size][/font][/b][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Liquors Licensing Board[/size][/font][/b][font=SimSun][size=12pt]
[b]70.[/b] —(1) There shall be a Liquors Licensing Board (referred to in this Act as the Board) which shall consist of a chairman, a vice-chairman and 5 other members to be appointed by the Minister. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) With the exception of the chairman, no public servant shall be appointed to the Board who, in his official capacity, has any dealings or is in any way concerned with the sale or purchase of intoxicating liquors or with premises in which the sale or purchase is or may be carried on. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) The Secretary of the Board shall be such person as the Minister appoints. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Retail sale to be licensed[/size][/font][/b][font=SimSun][size=12pt]
[b]71.[/b] —(1) Subject to this section, no person shall sell by retail or offer for sale by retail, or permit to be sold or offered, or have in his possession, for sale by retail, any intoxicating liquors except under and in accordance with a licence in that behalf granted under this Act and in a place specified in the licence. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) No licence under this section shall be required in respect of the sale by retail, in premises authorised in writing for such sale by the commanding officers of the Singapore Armed Forces or of any visiting forces lawfully present in Singapore of intoxicating liquors to — [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) officers and men of the Singapore Armed Forces or of the visiting forces serving in Singapore on full pay; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) such civilian employees of the visiting forces as are authorised by the commanding officer concerned to purchase intoxicating liquors at those premises. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](3) No licence under this section shall be required in respect of the sale by retail by a person registered as a pharmacist under the Pharmacists Registration Act (Cap. 230) of alcohol exempted from payment of duty in accordance with an order made under section 13, and in accordance with the terms of the exemption. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](4) Subject to section 72 (2), the delivery of intoxicating liquors in quantities of 30 litres or less shall, in any proceedings under this Act, be taken to be prima facie evidence of sale by retail and that money or other consideration was given for the same. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](5)   The Minister may, by order published in the [i]Gazette[/i], exempt any person from subsection (1), subject to such conditions as the Minister may consider fit to impose. [/size][/font][/align][/align][align=right][align=right][font=SimSun][size=12pt][33/2000][/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Sale[/size][/font][/b][b][font=SimSun][size=12pt] by wholesale to be licensed[/size][/font][/b][font=SimSun][size=12pt]
[b]72.[/b] —(1) No person shall sell by wholesale or offer for sale by wholesale or permit to be so sold or offered, or have in his possession for sale by wholesale, any intoxicating liquors except under and in accordance with a licence in that behalf granted under this Act and in a place specified in the licence. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The delivery of intoxicating liquors in any quantity to the licensee of a public house, beer house, samsu shop, retail liquor shop or retail beer shop and the delivery of intoxicating liquors to any other person in quantities exceeding 30 litres in any one day shall be taken in any proceedings under this Act to be prima facie evidence of sale by wholesale and that money or other consideration was given for the same. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Storage of liquors[/size][/font][/b][font=SimSun][size=12pt]
[b]73.[/b] —(1) No person licensed to sell intoxicating liquors by retail or by wholesale shall keep or store such liquors, on which duty has been paid, elsewhere than in such premises as shall be specified in his licence. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) This section shall not apply to intoxicating liquors bona fide and actually in course of transit or kept solely for private consumption. [/size][/font][/align][/align][align=left][align=left][b][font=SimSun][size=12pt]Licences[/size][/font][/b][font=SimSun][size=12pt]
[b]74.[/b] —(1) The Board shall have authority in its discretion to grant or transfer the following licences in such form as may be approved by the Board and on payment of the prescribed fees: [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](a) a public house licence for the sale by retail of intoxicating liquors for consumption on the premises or at the place where they are sold; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](b) a beer house licence for the sale by retail of beer for consumption on the premises or at the place where it is sold; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](c) a samsu shop licence for the sale by retail of samsu for consumption on or off the premises where it is sold; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](d) a retail liquor shop licence for the sale by retail of intoxicating liquors for consumption elsewhere than on the premises or at the place where they are sold; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](e) a wholesale liquor shop licence for the sale by wholesale of intoxicating liquors; [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](f) a retail beer shop licence for the sale by retail of beer for consumption elsewhere than on the premises or at the place where it is sold; and [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](g) a wholesale beer shop licence for the sale by wholesale of beer. [/size][/font][/align][/align][align=left][align=left][font=SimSun][size=12pt](2) The Board may, in its discretion, grant in respect of any premises or place more than one of the categories of licences refe