PART XI
DUTIABLE GOODS IMPORTED BY POST
Examination of postal articles
59.  All postal articles received from outside Singapore may be examined while in the custody of the Corporation by the Director-General of Customs and Excise or any senior officer of customs, and may be opened by an employee of the Corporation in the presence of the Director-General of Customs and Excise or the senior officer of customs for the purpose of the examination.
Forfeiture of postal articles
60.  Any postal article found upon any examination under section 59 to contain any dutiable goods, that postal article not having affixed thereto a true declaration of those goods, shall be liable to forfeiture by order of the Director-General of Customs and Excise.
Presumption as to importer
61.  The addressee of any postal article containing any dutiable goods shall be presumed until the contrary is proved to have imported the same.