﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Customs Act amendments</title><link>https://sso.agc.gov.sg/Act/CA1960/Historical/19960816?DocDate=20101014&amp;ValidDate=19960816&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr2-</link><title>Customs Act 1960 - 2 Scope of Act</title><description>Scope of Act This Act does not apply to — such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufacture...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr3-</link><title>Customs Act 1960 - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr5-</link><title>Customs Act 1960 - 5 Powers of Director‑General to delegate</title><description>Powers of Director‑General to delegate The Director‑General may confer on any senior officer of customs appointed under section 4(4) all or any of the powers conferred on the Direc...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr6-</link><title>Customs Act 1960 - 6 Officers of customs to be public servants</title><description>Officers of customs to be public servants All officers of customs are deemed to be public servants within the meaning of the Penal Code 1871.</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr7-</link><title>Customs Act 1960 - 7 Powers of police officers</title><description>Powers of police officers For the purposes of this Act — all police officers not below the rank of sergeant have and may exercise all the powers conferred by this Act on senior off...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr13-</link><title>Customs Act 1960 - 13 Power of Minister to exempt</title><description>Power of Minister to exempt The Minister may, by order in the Gazette , exempt any class of goods or persons from — any provision of this Act; or the payment of the whole or any pa...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr14-</link><title>Customs Act 1960 - 14 Reimposition of customs duty or excise duty</title><description>Reimposition of customs duty or excise duty If — customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and any condition to which...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr15-</link><title>Customs Act 1960 - 15 Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control</title><description>Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control If any dutiable goods are by unavoidable accident lost, damaged or ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr16-</link><title>Customs Act 1960 - 16 Rebate for motor cars</title><description>Rebate for motor cars The Minister may, by order — grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a moto...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr17-</link><title>Customs Act 1960 - 17 Tax on motor vehicles using heavy fuel oil, etc.</title><description>Tax on motor vehicles using heavy fuel oil, etc. Despite and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act or...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr17A-</link><title>Customs Act 1960 - 17A Exemption from, and other changes in liability to, special tax</title><description>Exemption from, and other changes in liability to, special tax The Minister may — prescribe an exemption from section 17 (including from the special tax chargeable under section 17...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr17B-</link><title>Customs Act 1960 - 17B Presumptions relating to special tax</title><description>Presumptions relating to special tax For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved — for a mot...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr18-</link><title>Customs Act 1960 - 18 Recovery of special tax in arrears</title><description>Recovery of special tax in arrears Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr19-</link><title>Customs Act 1960 - 19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid</title><description>Claims for duties, taxes, fees and other charges overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund or return of any money that — ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr20-</link><title>Customs Act 1960 - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refund...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr21-</link><title>Customs Act 1960 - 21 Calculation of duty</title><description>Calculation of duty The rate of customs duty or excise duty and the valuation (if any) applicable to any goods is — in the case of goods lawfully imported or manufactured in Singap...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr22-</link><title>Customs Act 1960 - 22 Value of imported or locally-manufactured goods, other than motor spirit, for excise duty</title><description>Value of imported or locally-manufactured goods, other than motor spirit, for excise duty For the purposes of levying excise duty under this Act, the value of any imported or local...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr22A-</link><title>Customs Act 1960 - 22A Value of imported goods for customs duty</title><description>Value of imported goods for customs duty For the purposes of levying customs duty under this Act, the value of any imported goods must be determined according to the regulations ma...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr22B-</link><title>Customs Act 1960 - 22B Objection and appeal on valuation</title><description>Objection and appeal on valuation If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, the person may ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr24-</link><title>Customs Act 1960 - 24 Value of motor spirit where variation in price</title><description>Value of motor spirit where variation in price 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 m...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr25-</link><title>Customs Act 1960 - 25 Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available</title><description>Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available Despite sections 23 and 24, the value of any...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr27-</link><title>Customs Act 1960 - 27 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Dutiable goods must not be removed from customs control except — after payment of the customs duty or excise duty payable thereon; un...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr28-</link><title>Customs Act 1960 - 28 Time of importation when duty is imposed</title><description>Time of importation when duty is imposed 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 dutiabl...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr29-</link><title>Customs Act 1960 - 29 Customs rulings</title><description>Customs rulings The Director‑General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with t...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr30-</link><title>Customs Act 1960 - 30 Import of trade samples</title><description>Import of trade samples 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 w...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr31-</link><title>Customs Act 1960 - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except — by...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr32-</link><title>Customs Act 1960 - 32 Registration of importers and agencies in respect of goods made dutiable</title><description>Registration of importers and agencies in respect of goods made dutiable Where any goods previously not dutiable have become dutiable by virtue of an order published under section ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr34-</link><title>Customs Act 1960 - 34 Permit to remove goods</title><description>Permit to remove goods Subject to subsections (2) and (3), dutiable goods imported and goods of a class dutiable on import intended for transhipment or in transit must not on arriv...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr36-</link><title>Customs Act 1960 - 36 Goods removed in accordance with declaration not to be relanded</title><description>Goods removed in accordance with declaration not to be relanded A person must not — reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any ra...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr37-</link><title>Customs Act 1960 - 37 Declaration</title><description>Declaration Every importer or exporter of dutiable goods and every person transhipping goods of a class dutiable on import must, before removing any such goods or any part thereof ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr38-</link><title>Customs Act 1960 - 38 Power to prohibit imports and exports</title><description>Power to prohibit imports and exports The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr39-</link><title>Customs Act 1960 - 39 Particulars of goods inwards to be furnished</title><description>Particulars of goods inwards to be furnished The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station‑maste...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr40-</link><title>Customs Act 1960 - 40 Correction to be made on completion of discharge</title><description>Correction to be made on completion of discharge 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 age...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr41-</link><title>Customs Act 1960 - 41 Particulars of goods exported to be furnished</title><description>Particulars of goods exported to be furnished Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his or...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr42-</link><title>Customs Act 1960 - 42 Liability in respect of duty for goods unaccounted for, etc.</title><description>Liability in respect of duty for goods unaccounted for, etc. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit wareho...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr44-</link><title>Customs Act 1960 - 44 Goods not specified in manifest to be deemed uncustomed</title><description>Goods not specified in manifest to be deemed uncustomed If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are f...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr45-</link><title>Customs Act 1960 - 45 Missing goods deemed to have been illegally landed</title><description>Missing goods deemed to have been illegally landed If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr47-</link><title>Customs Act 1960 - 47 Power to lock up goods dutiable on import</title><description>Power to lock up goods dutiable on import When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, the officer — has...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr51-</link><title>Customs Act 1960 - 51 Licensed warehouses</title><description>Licensed warehouses The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the lice...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr52-</link><title>Customs Act 1960 - 52 Dutiable goods to be deposited in free trade zone</title><description>Dutiable goods to be deposited in free trade zone All dutiable goods imported into Singapore — by sea, must on first arrival be landed and deposited by the importer or the importer...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr53-</link><title>Customs Act 1960 - 53 Warehouse deposit receipts</title><description>Warehouse deposit receipts A warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or cust...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr58-</link><title>Customs Act 1960 - 58 Payment of warehouse rent</title><description>Payment of warehouse rent The owner of any goods deposited in a Government warehouse, or the owner’s agent, must pay to the proper officer of customs at the prescribed rates the wa...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr59-</link><title>Customs Act 1960 - 59 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs con...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr62-</link><title>Customs Act 1960 - 62 Weighing and handling</title><description>Weighing and handling All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repack...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr63-</link><title>Customs Act 1960 - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods A person must not manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director‑Gener...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr64-</link><title>Customs Act 1960 - 64 No person except licensee to keep a still, etc.</title><description>No person except licensee to keep a still, etc. A person who is not the holder of a licence under section 63(1), or under section 83(3) for manufacturing dutiable goods, must not k...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr66-</link><title>Customs Act 1960 - 66 Bottling warehouse</title><description>Bottling warehouse A person must not bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr67-</link><title>Customs Act 1960 - 67 Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.</title><description>Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc. A person who is not the holder of a licence under section 66(1), or under section 83(3) for bottlin...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr68-</link><title>Customs Act 1960 - 68 Exemption</title><description>Exemption Nothing in this Act applies to — any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist in t...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr78-</link><title>Customs Act 1960 - 78 Drawback on imported tobacco manufactured in Singapore</title><description>Drawback on imported tobacco manufactured in Singapore Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the ma...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr79-</link><title>Customs Act 1960 - 79 Drawback on imported goods on which duty has been paid</title><description>Drawback on imported goods on which duty has been paid This section and sections 80, 81 and 134 apply to all goods which have become dutiable by virtue of an order published under ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr80-</link><title>Customs Act 1960 - 80 Declaration by claimant</title><description>Declaration by claimant Every person claiming drawback on any goods re‑exported must, personally or by the person’s agent, make to a senior officer of customs a declaration, in acc...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr81-</link><title>Customs Act 1960 - 81 Drawback on goods used in manufacture</title><description>Drawback on goods used in manufacture Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manuf...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr82-</link><title>Customs Act 1960 - 82 Duty free shops for tourists</title><description>Duty free shops for tourists The Director‑General may, on payment of any fees prescribed, grant a licence to any person (called in this Act the licensee) to sell goods to tourists ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr83-</link><title>Customs Act 1960 - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act 1993 are...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr86-</link><title>Customs Act 1960 - 86 Computer service</title><description>Computer service The Director‑General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, per...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr87-</link><title>Customs Act 1960 - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate ha...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr88-</link><title>Customs Act 1960 - 88 Power of Director‑General to obtain information and furnishing of information</title><description>Power of Director‑General to obtain information and furnishing of information The Director‑General or any officer of customs authorised by the Director‑General has at all times ful...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr89-</link><title>Customs Act 1960 - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr90-</link><title>Customs Act 1960 - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods:...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr91-</link><title>Customs Act 1960 - 91 Persons bound to give information or produce documents</title><description>Persons bound to give information or produce documents Every person required by the proper officer of customs to give information or to produce any travel document or any document ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr92-</link><title>Customs Act 1960 - 92 Service of notices</title><description>Service of notices Every notice or document required by this Act to be served on any person may be served — by delivering the notice or document to the person; by sending the notic...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr93-</link><title>Customs Act 1960 - 93 Baggage of passengers</title><description>Baggage of passengers Despite anything in this Act but subject to subsection (2), every passenger or other person arriving in Singapore must — declare to the proper officer of cust...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr94-</link><title>Customs Act 1960 - 94 Proper officer of customs may take samples</title><description>Proper officer of customs may take samples The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — to ascertain whether they ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr96-</link><title>Customs Act 1960 - 96 Declarations to give a full and true account</title><description>Declarations to give a full and true account The declarations mentioned in sections 37, 59 and 80 must, unless the Director‑General allows under subsection (2), be made and submitt...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr97-</link><title>Customs Act 1960 - 97 Agents and employees</title><description>Agents and employees The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following prov...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr98-</link><title>Customs Act 1960 - 98 Director‑General may charge rates, etc.</title><description>Director‑General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (called in this section the applicant), that place...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr98A-</link><title>Customs Act 1960 - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director‑General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act; ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr98B-</link><title>Customs Act 1960 - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director‑General may by written notice if the Director‑General thinks it necessary, declare any person to be the agent of any...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr98C-</link><title>Customs Act 1960 - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to the firstmentioned person’s...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr101-</link><title>Customs Act 1960 - 101 Issue of search warrant</title><description>Issue of search warrant Where it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director‑General of Customs, upon information and after...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr102-</link><title>Customs Act 1960 - 102 Power of Magistrate, etc., to enter and search</title><description>Power of Magistrate, etc., to enter and search A Magistrate or senior officer of customs not below the rank of Assistant Director‑General of Customs may himself or herself do what ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr103-</link><title>Customs Act 1960 - 103 When search may be made without warrant</title><description>When search may be made without warrant Where it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling house, shop or other buildi...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr103A-</link><title>Customs Act 1960 - 103A Power to have access to, inspect and check operation of computer and other apparatus</title><description>Power to have access to, inspect and check operation of computer and other apparatus In connection with the exercise of the powers in section 102 or 103, any Magistrate or any seni...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr104-</link><title>Customs Act 1960 - 104 Power to search vessels and aircraft</title><description>Power to search vessels and aircraft A proper officer of customs may — go on board any vessel or aircraft in the Port of Singapore or in any customs airport or place or within the ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr105-</link><title>Customs Act 1960 - 105 Senior officer of customs to exercise powers of search</title><description>Senior officer of customs to exercise powers of search Every senior officer of customs is entitled to exercise in and upon and in respect of any vessel, aircraft, islet, landing pl...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr106-</link><title>Customs Act 1960 - 106 Officers of customs may stop and search conveyances</title><description>Officers of customs may stop and search conveyances Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any dutiable or uncustomed goods...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr107-</link><title>Customs Act 1960 - 107 Road barrier</title><description>Road barrier Despite any other written law, any senior officer of customs may, if the officer considers it necessary to do so for the prevention of smuggling of dutiable goods or d...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr108-</link><title>Customs Act 1960 - 108 Power to open packages and examine goods</title><description>Power to open packages and examine goods Any proper officer of customs may — examine any goods in the course of being imported or exported or intended to be imported or exported; f...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr109-</link><title>Customs Act 1960 - 109 Search of persons arriving in Singapore</title><description>Search of persons arriving in Singapore Subject to this section, any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr110-</link><title>Customs Act 1960 - 110 Seizure of goods the subject of an offence</title><description>Seizure of goods the subject of an offence All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under th...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr112-</link><title>Customs Act 1960 - 112 Powers of arrest</title><description>Powers of arrest Any officer of customs may arrest without warrant — any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting t...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr115-</link><title>Customs Act 1960 - 115 Burden of proof</title><description>Burden of proof If, in any prosecution in respect of any goods seized for non‑payment of customs duties or excise duties or for any other cause of forfeiture or for the recovery of...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr115A-</link><title>Customs Act 1960 - 115A Presumptions of possession of dutiable, prohibited or uncustomed goods</title><description>Presumptions of possession of dutiable, prohibited or uncustomed goods Any person who is proved to have had in the person’s possession or custody or under the person’s control — an...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr119-</link><title>Customs Act 1960 - 119 Imprisonment for non-payment of fine</title><description>Imprisonment for non-payment of fine Despite the provisions of the Criminal Procedure Code 2010, the period of imprisonment imposed by any court in respect of the non-payment of an...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr122-</link><title>Customs Act 1960 - 122 Goods liable to seizure liable to forfeiture</title><description>Goods liable to seizure liable to forfeiture All goods liable to seizure under the provisions of this Act are liable to forfeiture. In this section and sections 123, 124 and 127, g...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr124-</link><title>Customs Act 1960 - 124 Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month</title><description>Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month If there is no prosecution with regard to any goods seized under th...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to wh...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr126-</link><title>Customs Act 1960 - 126 Composition of offences</title><description>Composition of offences Any senior officer of customs may compound any offence under this Act that is prescribed to be a compoundable offence by collecting from the person reasonab...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr128-</link><title>Customs Act 1960 - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made, orally or in writ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr128A-</link><title>Customs Act 1960 - 128A Offences in relation to falsifying documents</title><description>Offences in relation to falsifying documents Any person who — counterfeits or falsifies, or uses, when counterfeited or falsified — any document which is or may be required under t...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr128B-</link><title>Customs Act 1960 - 128B Offences in relation to failure to make declarations</title><description>Offences in relation to failure to make declarations Any person who, being required by this Act to do so — fails to make a declaration of dutiable goods which are imported into, ex...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr128C-</link><title>Customs Act 1960 - 128C Offences in relation to failure to produce trade documents</title><description>Offences in relation to failure to produce trade documents Any person who fails or refuses to produce to a proper officer of customs any document required to be produced under sect...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr128I-</link><title>Customs Act 1960 - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in the person’s possession any — dutiable or prohibited goods, ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr128K-</link><title>Customs Act 1960 - 128K Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence</title><description>Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence Any person who — illegally removes or withdraws, ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr128L-</link><title>Customs Act 1960 - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, or...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr129-</link><title>Customs Act 1960 - 129 Penalty on refusing to answer questions or on giving false information or false document</title><description>Penalty on refusing to answer questions or on giving false information or false document Any person who, being required by this Act to answer any question put to the person by any ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr131-</link><title>Customs Act 1960 - 131 Evading duty by unauthorised modification of computer program or data</title><description>Evading duty by unauthorised modification of computer program or data Any person who, without the authority of the Director‑General — destroys, damages, erases or otherwise manipul...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr132-</link><title>Customs Act 1960 - 132 Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods</title><description>Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods Any person who knowingly advances or furnishes money for the purpose of es...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr133-</link><title>Customs Act 1960 - 133 Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor</title><description>Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor Any person who — is in any way concerned in adding deleterious substances t...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr134-</link><title>Customs Act 1960 - 134 Offence in connection with claims for drawback</title><description>Offence in connection with claims for drawback If any person obtains, attempts to obtain or abets in obtaining, or does anything whereby there might be obtained by any person, any ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr135-</link><title>Customs Act 1960 - 135 Penalty for possession of a still, etc.</title><description>Penalty for possession of a still, etc. Every person other than a person licensed under — section 63(1), or section 83(3) for manufacturing dutiable goods, who knowingly keeps or h...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr136-</link><title>Customs Act 1960 - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director‑General or an officer of customs authorised by the Direct...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr137-</link><title>Customs Act 1960 - 137 Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody</title><description>Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody Any person who — assaults, abuses or obstructs any officer of ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr138-</link><title>Customs Act 1960 - 138 Penalty for offering or receiving bribes</title><description>Penalty for offering or receiving bribes If any officer of customs or other person duly employed by the Singapore Customs — makes any collusive seizure or delivers up or makes any ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr141-</link><title>Customs Act 1960 - 141 Offences by bodies of persons and by agents and employees</title><description>Offences by bodies of persons and by agents and employees Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr143-</link><title>Customs Act 1960 - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the power...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=pr144-</link><title>Customs Act 1960 - 144 References in written laws and documents</title><description>References in written laws and documents Insofar as is necessary for preserving the effect of any written law or document on or after  — a reference therein to the Director‑General...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=Sc-</link><title>Customs Act 1960 - Schedule Customs Rulings</title><description>Section 29 Customs Rulings Application for customs ruling Subject to sub-paragraph (3), any person concerned in the importation of any goods may apply to the Director‑General for a...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date o...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20240301&amp;ProvIds=xy-</link><title>Customs Act 1960 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition. ...</description><pubDate>Fri, 01 Mar 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr89-</link><title>Customs Act 1960 - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the ...</description><pubDate>Mon, 21 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to wh...</description><pubDate>Mon, 21 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date o...</description><pubDate>Mon, 21 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20221121&amp;ProvIds=pr89-</link><title>Customs Act 1960 - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the ...</description><pubDate>Mon, 21 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20221121&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to wh...</description><pubDate>Mon, 21 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20221121&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date o...</description><pubDate>Mon, 21 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=P12-</link><title>Customs Act 1960 - Part 2 APPOINTMENT OF OFFICERS</title><description>Part 2 APPOINTMENT OF OFFICERS</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr6A-</link><title>Customs Act 1960 - 6A Officers of customs to be armed</title><description>Officers of customs to be armed Every officer of customs must be provided with such batons, arms, ammunition and other accoutrements as may be necessary for the effective discharge...</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to wh...</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date o...</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to wh...</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date o...</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr2-</link><title>Customs Act 1960 - 2 Scope of Act</title><description>Scope of Act This Act does not apply to — such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufacture...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr3-</link><title>Customs Act 1960 - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr5-</link><title>Customs Act 1960 - 5 Powers of Director‑General to delegate</title><description>Powers of Director‑General to delegate The Director‑General may confer on any senior officer of customs appointed under section 4(4) all or any of the powers conferred on the Direc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr6-</link><title>Customs Act 1960 - 6 Officers of customs to be public servants</title><description>Officers of customs to be public servants All officers of customs are deemed to be public servants within the meaning of the Penal Code 1871.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr7-</link><title>Customs Act 1960 - 7 Powers of police officers</title><description>Powers of police officers For the purposes of this Act — all police officers not below the rank of sergeant have and may exercise all the powers conferred by this Act on senior off...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr13-</link><title>Customs Act 1960 - 13 Power of Minister to exempt</title><description>Power of Minister to exempt The Minister may, by order in the Gazette , exempt any class of goods or persons from — any provision of this Act; or the payment of the whole or any pa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr14-</link><title>Customs Act 1960 - 14 Reimposition of customs duty or excise duty</title><description>Reimposition of customs duty or excise duty If — customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and any condition to which...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr15-</link><title>Customs Act 1960 - 15 Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control</title><description>Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control If any dutiable goods are by unavoidable accident lost, damaged or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr16-</link><title>Customs Act 1960 - 16 Rebate for motor cars</title><description>Rebate for motor cars The Minister may, by order — grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a moto...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr17-</link><title>Customs Act 1960 - 17 Tax on motor vehicles using heavy fuel oil, etc.</title><description>Tax on motor vehicles using heavy fuel oil, etc. Despite and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr17A-</link><title>Customs Act 1960 - 17A Exemption from, and other changes in liability to, special tax</title><description>Exemption from, and other changes in liability to, special tax The Minister may — prescribe an exemption from section 17 (including from the special tax chargeable under section 17...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr17B-</link><title>Customs Act 1960 - 17B Presumptions relating to special tax</title><description>Presumptions relating to special tax For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved — for a mot...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr18-</link><title>Customs Act 1960 - 18 Recovery of special tax in arrears</title><description>Recovery of special tax in arrears Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr19-</link><title>Customs Act 1960 - 19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid</title><description>Claims for duties, taxes, fees and other charges overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund or return of any money that — ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr20-</link><title>Customs Act 1960 - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refund...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr21-</link><title>Customs Act 1960 - 21 Calculation of duty</title><description>Calculation of duty The rate of customs duty or excise duty and the valuation (if any) applicable to any goods is — in the case of goods lawfully imported or manufactured in Singap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr22-</link><title>Customs Act 1960 - 22 Value of imported or locally-manufactured goods, other than motor spirit, for excise duty</title><description>Value of imported or locally-manufactured goods, other than motor spirit, for excise duty For the purposes of levying excise duty under this Act, the value of any imported or local...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr22A-</link><title>Customs Act 1960 - 22A Value of imported goods for customs duty</title><description>Value of imported goods for customs duty For the purposes of levying customs duty under this Act, the value of any imported goods must be determined according to the regulations ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr22B-</link><title>Customs Act 1960 - 22B Objection and appeal on valuation</title><description>Objection and appeal on valuation If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, the person may ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr24-</link><title>Customs Act 1960 - 24 Value of motor spirit where variation in price</title><description>Value of motor spirit where variation in price 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 m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr25-</link><title>Customs Act 1960 - 25 Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available</title><description>Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available Despite sections 23 and 24, the value of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr27-</link><title>Customs Act 1960 - 27 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Dutiable goods must not be removed from customs control except — after payment of the customs duty or excise duty payable thereon; un...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr28-</link><title>Customs Act 1960 - 28 Time of importation when duty is imposed</title><description>Time of importation when duty is imposed 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 dutiabl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr29-</link><title>Customs Act 1960 - 29 Customs rulings</title><description>Customs rulings The Director‑General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr30-</link><title>Customs Act 1960 - 30 Import of trade samples</title><description>Import of trade samples 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 w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr31-</link><title>Customs Act 1960 - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except — by...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr32-</link><title>Customs Act 1960 - 32 Registration of importers and agencies in respect of goods made dutiable</title><description>Registration of importers and agencies in respect of goods made dutiable Where any goods previously not dutiable have become dutiable by virtue of an order published under section ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr34-</link><title>Customs Act 1960 - 34 Permit to remove goods</title><description>Permit to remove goods Subject to subsections (2) and (3), dutiable goods imported and goods of a class dutiable on import intended for transhipment or in transit must not on arriv...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr36-</link><title>Customs Act 1960 - 36 Goods removed in accordance with declaration not to be relanded</title><description>Goods removed in accordance with declaration not to be relanded A person must not — reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any ra...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr37-</link><title>Customs Act 1960 - 37 Declaration</title><description>Declaration Every importer or exporter of dutiable goods and every person transhipping goods of a class dutiable on import must, before removing any such goods or any part thereof ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr38-</link><title>Customs Act 1960 - 38 Power to prohibit imports and exports</title><description>Power to prohibit imports and exports The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr39-</link><title>Customs Act 1960 - 39 Particulars of goods inwards to be furnished</title><description>Particulars of goods inwards to be furnished The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station‑maste...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr40-</link><title>Customs Act 1960 - 40 Correction to be made on completion of discharge</title><description>Correction to be made on completion of discharge 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 age...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr41-</link><title>Customs Act 1960 - 41 Particulars of goods exported to be furnished</title><description>Particulars of goods exported to be furnished Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr42-</link><title>Customs Act 1960 - 42 Liability in respect of duty for goods unaccounted for, etc.</title><description>Liability in respect of duty for goods unaccounted for, etc. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit wareho...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr44-</link><title>Customs Act 1960 - 44 Goods not specified in manifest to be deemed uncustomed</title><description>Goods not specified in manifest to be deemed uncustomed If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr45-</link><title>Customs Act 1960 - 45 Missing goods deemed to have been illegally landed</title><description>Missing goods deemed to have been illegally landed If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr47-</link><title>Customs Act 1960 - 47 Power to lock up goods dutiable on import</title><description>Power to lock up goods dutiable on import When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, the officer — has...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr51-</link><title>Customs Act 1960 - 51 Licensed warehouses</title><description>Licensed warehouses The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the lice...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr52-</link><title>Customs Act 1960 - 52 Dutiable goods to be deposited in free trade zone</title><description>Dutiable goods to be deposited in free trade zone All dutiable goods imported into Singapore — by sea, must on first arrival be landed and deposited by the importer or the importer...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr53-</link><title>Customs Act 1960 - 53 Warehouse deposit receipts</title><description>Warehouse deposit receipts A warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or cust...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr58-</link><title>Customs Act 1960 - 58 Payment of warehouse rent</title><description>Payment of warehouse rent The owner of any goods deposited in a Government warehouse, or the owner’s agent, must pay to the proper officer of customs at the prescribed rates the wa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr59-</link><title>Customs Act 1960 - 59 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs con...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr62-</link><title>Customs Act 1960 - 62 Weighing and handling</title><description>Weighing and handling All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repack...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr63-</link><title>Customs Act 1960 - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods A person must not manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director‑Gener...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr64-</link><title>Customs Act 1960 - 64 No person except licensee to keep a still, etc.</title><description>No person except licensee to keep a still, etc. A person who is not the holder of a licence under section 63(1), or under section 83(3) for manufacturing dutiable goods, must not k...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr66-</link><title>Customs Act 1960 - 66 Bottling warehouse</title><description>Bottling warehouse A person must not bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr67-</link><title>Customs Act 1960 - 67 Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.</title><description>Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc. A person who is not the holder of a licence under section 66(1), or under section 83(3) for bottlin...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr68-</link><title>Customs Act 1960 - 68 Exemption</title><description>Exemption Nothing in this Act applies to — any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist in t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr78-</link><title>Customs Act 1960 - 78 Drawback on imported tobacco manufactured in Singapore</title><description>Drawback on imported tobacco manufactured in Singapore Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr79-</link><title>Customs Act 1960 - 79 Drawback on imported goods on which duty has been paid</title><description>Drawback on imported goods on which duty has been paid This section and sections 80, 81 and 134 apply to all goods which have become dutiable by virtue of an order published under ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr80-</link><title>Customs Act 1960 - 80 Declaration by claimant</title><description>Declaration by claimant Every person claiming drawback on any goods re‑exported must, personally or by the person’s agent, make to a senior officer of customs a declaration, in acc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr81-</link><title>Customs Act 1960 - 81 Drawback on goods used in manufacture</title><description>Drawback on goods used in manufacture Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manuf...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr82-</link><title>Customs Act 1960 - 82 Duty free shops for tourists</title><description>Duty free shops for tourists The Director‑General may, on payment of any fees prescribed, grant a licence to any person (called in this Act the licensee) to sell goods to tourists ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr83-</link><title>Customs Act 1960 - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act 1993 are...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr86-</link><title>Customs Act 1960 - 86 Computer service</title><description>Computer service The Director‑General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, per...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr87-</link><title>Customs Act 1960 - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr88-</link><title>Customs Act 1960 - 88 Power of Director‑General to obtain information and furnishing of information</title><description>Power of Director‑General to obtain information and furnishing of information The Director‑General or any officer of customs authorised by the Director‑General has at all times ful...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr90-</link><title>Customs Act 1960 - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods:...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr91-</link><title>Customs Act 1960 - 91 Persons bound to give information or produce documents</title><description>Persons bound to give information or produce documents Every person required by the proper officer of customs to give information or to produce any travel document or any document ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr92-</link><title>Customs Act 1960 - 92 Service of notices</title><description>Service of notices Every notice or document required by this Act to be served on any person may be served — by delivering the notice or document to the person; by sending the notic...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr93-</link><title>Customs Act 1960 - 93 Baggage of passengers</title><description>Baggage of passengers Despite anything in this Act but subject to subsection (2), every passenger or other person arriving in Singapore must — declare to the proper officer of cust...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr94-</link><title>Customs Act 1960 - 94 Proper officer of customs may take samples</title><description>Proper officer of customs may take samples The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — to ascertain whether they ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr96-</link><title>Customs Act 1960 - 96 Declarations to give a full and true account</title><description>Declarations to give a full and true account The declarations mentioned in sections 37, 59 and 80 must, unless the Director‑General allows under subsection (2), be made and submitt...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr97-</link><title>Customs Act 1960 - 97 Agents and employees</title><description>Agents and employees The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following prov...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr98-</link><title>Customs Act 1960 - 98 Director‑General may charge rates, etc.</title><description>Director‑General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (called in this section the applicant), that place...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr98A-</link><title>Customs Act 1960 - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director‑General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act; ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr98B-</link><title>Customs Act 1960 - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director‑General may by written notice if the Director‑General thinks it necessary, declare any person to be the agent of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr98C-</link><title>Customs Act 1960 - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to the firstmentioned person’s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr101-</link><title>Customs Act 1960 - 101 Issue of search warrant</title><description>Issue of search warrant Where it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director‑General of Customs, upon information and after...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr102-</link><title>Customs Act 1960 - 102 Power of Magistrate, etc., to enter and search</title><description>Power of Magistrate, etc., to enter and search A Magistrate or senior officer of customs not below the rank of Assistant Director‑General of Customs may himself or herself do what ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr103-</link><title>Customs Act 1960 - 103 When search may be made without warrant</title><description>When search may be made without warrant Where it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling house, shop or other buildi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr103A-</link><title>Customs Act 1960 - 103A Power to have access to, inspect and check operation of computer and other apparatus</title><description>Power to have access to, inspect and check operation of computer and other apparatus In connection with the exercise of the powers in section 102 or 103, any Magistrate or any seni...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr104-</link><title>Customs Act 1960 - 104 Power to search vessels and aircraft</title><description>Power to search vessels and aircraft A proper officer of customs may — go on board any vessel or aircraft in the Port of Singapore or in any customs airport or place or within the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr105-</link><title>Customs Act 1960 - 105 Senior officer of customs to exercise powers of search</title><description>Senior officer of customs to exercise powers of search Every senior officer of customs is entitled to exercise in and upon and in respect of any vessel, aircraft, islet, landing pl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr106-</link><title>Customs Act 1960 - 106 Officers of customs may stop and search conveyances</title><description>Officers of customs may stop and search conveyances Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any dutiable or uncustomed goods...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr107-</link><title>Customs Act 1960 - 107 Road barrier</title><description>Road barrier Despite any other written law, any senior officer of customs may, if the officer considers it necessary to do so for the prevention of smuggling of dutiable goods or d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr108-</link><title>Customs Act 1960 - 108 Power to open packages and examine goods</title><description>Power to open packages and examine goods Any proper officer of customs may — examine any goods in the course of being imported or exported or intended to be imported or exported; f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr109-</link><title>Customs Act 1960 - 109 Search of persons arriving in Singapore</title><description>Search of persons arriving in Singapore Subject to this section, any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr110-</link><title>Customs Act 1960 - 110 Seizure of goods the subject of an offence</title><description>Seizure of goods the subject of an offence All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr112-</link><title>Customs Act 1960 - 112 Powers of arrest</title><description>Powers of arrest Any officer of customs may arrest without warrant — any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr115-</link><title>Customs Act 1960 - 115 Burden of proof</title><description>Burden of proof If, in any prosecution in respect of any goods seized for non‑payment of customs duties or excise duties or for any other cause of forfeiture or for the recovery of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr115A-</link><title>Customs Act 1960 - 115A Presumptions of possession of dutiable, prohibited or uncustomed goods</title><description>Presumptions of possession of dutiable, prohibited or uncustomed goods Any person who is proved to have had in the person’s possession or custody or under the person’s control — an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr119-</link><title>Customs Act 1960 - 119 Imprisonment for non-payment of fine</title><description>Imprisonment for non-payment of fine Despite the provisions of the Criminal Procedure Code 2010, the period of imprisonment imposed by any court in respect of the non-payment of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr122-</link><title>Customs Act 1960 - 122 Goods liable to seizure liable to forfeiture</title><description>Goods liable to seizure liable to forfeiture All goods liable to seizure under the provisions of this Act are liable to forfeiture. In this section and sections 123, 124 and 127, g...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr124-</link><title>Customs Act 1960 - 124 Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month</title><description>Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month If there is no prosecution with regard to any goods seized under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr126-</link><title>Customs Act 1960 - 126 Composition of offences</title><description>Composition of offences Any senior officer of customs may compound any offence under this Act that is prescribed to be a compoundable offence by collecting from the person reasonab...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr128-</link><title>Customs Act 1960 - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made, orally or in writ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr128A-</link><title>Customs Act 1960 - 128A Offences in relation to falsifying documents</title><description>Offences in relation to falsifying documents Any person who — counterfeits or falsifies, or uses, when counterfeited or falsified — any document which is or may be required under t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr128B-</link><title>Customs Act 1960 - 128B Offences in relation to failure to make declarations</title><description>Offences in relation to failure to make declarations Any person who, being required by this Act to do so — fails to make a declaration of dutiable goods which are imported into, ex...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr128C-</link><title>Customs Act 1960 - 128C Offences in relation to failure to produce trade documents</title><description>Offences in relation to failure to produce trade documents Any person who fails or refuses to produce to a proper officer of customs any document required to be produced under sect...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr128I-</link><title>Customs Act 1960 - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in the person’s possession any — dutiable or prohibited goods, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr128K-</link><title>Customs Act 1960 - 128K Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence</title><description>Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence Any person who — illegally removes or withdraws, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr128L-</link><title>Customs Act 1960 - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr129-</link><title>Customs Act 1960 - 129 Penalty on refusing to answer questions or on giving false information or false document</title><description>Penalty on refusing to answer questions or on giving false information or false document Any person who, being required by this Act to answer any question put to the person by any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr131-</link><title>Customs Act 1960 - 131 Evading duty by unauthorised modification of computer program or data</title><description>Evading duty by unauthorised modification of computer program or data Any person who, without the authority of the Director‑General — destroys, damages, erases or otherwise manipul...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr132-</link><title>Customs Act 1960 - 132 Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods</title><description>Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods Any person who knowingly advances or furnishes money for the purpose of es...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr133-</link><title>Customs Act 1960 - 133 Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor</title><description>Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor Any person who — is in any way concerned in adding deleterious substances t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr134-</link><title>Customs Act 1960 - 134 Offence in connection with claims for drawback</title><description>Offence in connection with claims for drawback If any person obtains, attempts to obtain or abets in obtaining, or does anything whereby there might be obtained by any person, any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr135-</link><title>Customs Act 1960 - 135 Penalty for possession of a still, etc.</title><description>Penalty for possession of a still, etc. Every person other than a person licensed under — section 63(1), or section 83(3) for manufacturing dutiable goods, who knowingly keeps or h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr136-</link><title>Customs Act 1960 - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director‑General or an officer of customs authorised by the Direct...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr137-</link><title>Customs Act 1960 - 137 Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody</title><description>Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody Any person who — assaults, abuses or obstructs any officer of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr138-</link><title>Customs Act 1960 - 138 Penalty for offering or receiving bribes</title><description>Penalty for offering or receiving bribes If any officer of customs or other person duly employed by the Singapore Customs — makes any collusive seizure or delivers up or makes any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr141-</link><title>Customs Act 1960 - 141 Offences by bodies of persons and by agents and employees</title><description>Offences by bodies of persons and by agents and employees Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr143-</link><title>Customs Act 1960 - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the power...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr144-</link><title>Customs Act 1960 - 144 References in written laws and documents</title><description>References in written laws and documents Insofar as is necessary for preserving the effect of any written law or document on or after  — a reference therein to the Director‑General...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=Sc-</link><title>Customs Act 1960 - Schedule Customs Rulings</title><description>Section 29 Customs Rulings Application for customs ruling Subject to sub-paragraph (3), any person concerned in the importation of any goods may apply to the Director‑General for a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=xy-</link><title>Customs Act 1960 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition. ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=al-</link><title>Customs Act 1960 - Long Title</title><description>An Act relating to customs and excise. 33/2000</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P11-</link><title>Customs Act 1960 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr1-</link><title>Customs Act 1960 - 1 Short title</title><description>Short title This Act is the Customs Act 1960 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr2-</link><title>Customs Act 1960 - 2 Scope of Act</title><description>Scope of Act This Act does not apply to — such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufactur...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr3-</link><title>Customs Act 1960 - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P12-</link><title>Customs Act 1960 - Part 2 APPOINTMENT OF OFFICERS</title><description>APPOINTMENT OF OFFICERS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr4-</link><title>Customs Act 1960 - 4 Appointment of Director‑General and other officers</title><description>Appointment of Director‑General and other officers The Minister may appoint an officer to be styled the Director‑General of Customs who has the superintendence of all matters rela...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr5-</link><title>Customs Act 1960 - 5 Powers of Director‑General to delegate</title><description>Powers of Director‑General to delegate The Director‑General may confer on any senior officer of customs appointed under section 4(4) all or any of the powers conferred on the Dire...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr6-</link><title>Customs Act 1960 - 6 Officers of customs to be public servants</title><description>Officers of customs to be public servants All officers of customs are deemed to be public servants within the meaning of the Penal Code 1871.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr7-</link><title>Customs Act 1960 - 7 Powers of police officers</title><description>Powers of police officers For the purposes of this Act — all police officers not below the rank of sergeant have and may exercise all the powers conferred by this Act on senior of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr8-</link><title>Customs Act 1960 - 8 Authority card to be produced</title><description>Authority card to be produced Every officer of customs when acting against any person under this Act must, if not in uniform, on demand declare his or her office and produce to th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr9-</link><title>Customs Act 1960 - 9 Persons employed on customs duty to be deemed proper officers of customs</title><description>Persons employed on customs duty to be deemed proper officers of customs Every person employed on any duty or service relating to customs by the orders or with the concurrence of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P13-</link><title>Customs Act 1960 - Part 3 LEVYING OF DUTY AND TAX</title><description>LEVYING OF DUTY AND TAX</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr10-</link><title>Customs Act 1960 - 10 Levying of duties</title><description>Levying of duties 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 manufac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr11-</link><title>Customs Act 1960 - 11 Power of Director‑General to waive duty, etc.</title><description>Power of Director‑General to waive duty, etc. The Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the paymen...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr12-</link><title>Customs Act 1960 - 12 Measuring and testing by proper officers of customs</title><description>Measuring and testing by proper officers of customs The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, teste...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr13-</link><title>Customs Act 1960 - 13 Power of Minister to exempt</title><description>Power of Minister to exempt The Minister may, by order in the Gazette , exempt any class of goods or persons from — any provision of this Act; or the payment of the whole or any p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr14-</link><title>Customs Act 1960 - 14 Reimposition of customs duty or excise duty</title><description>Reimposition of customs duty or excise duty If — customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and any condition to whic...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr15-</link><title>Customs Act 1960 - 15 Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control</title><description>Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control If any dutiable goods are by unavoidable accident lost, damaged or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr16-</link><title>Customs Act 1960 - 16 Rebate for motor cars</title><description>Rebate for motor cars The Minister may, by order — grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a mot...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr17-</link><title>Customs Act 1960 - 17 Tax on motor vehicles using heavy fuel oil, etc.</title><description>Tax on motor vehicles using heavy fuel oil, etc. Despite and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr17A-</link><title>Customs Act 1960 - 17A Exemption from, and other changes in liability to, special tax</title><description>Exemption from, and other changes in liability to, special tax The Minister may — prescribe an exemption from section 17 (including from the special tax chargeable under section 1...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr17B-</link><title>Customs Act 1960 - 17B Presumptions relating to special tax</title><description>Presumptions relating to special tax For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved — for a mo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr18-</link><title>Customs Act 1960 - 18 Recovery of special tax in arrears</title><description>Recovery of special tax in arrears Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr19-</link><title>Customs Act 1960 - 19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid</title><description>Claims for duties, taxes, fees and other charges overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund or return of any money that —...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr20-</link><title>Customs Act 1960 - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refun...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr21-</link><title>Customs Act 1960 - 21 Calculation of duty</title><description>Calculation of duty The rate of customs duty or excise duty and the valuation (if any) applicable to any goods is — in the case of goods lawfully imported or manufactured in Singa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr22-</link><title>Customs Act 1960 - 22 Value of imported or locally-manufactured goods, other than motor spirit, for excise duty</title><description>Value of imported or locally-manufactured goods, other than motor spirit, for excise duty For the purposes of levying excise duty under this Act, the value of any imported or loca...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr22A-</link><title>Customs Act 1960 - 22A Value of imported goods for customs duty</title><description>Value of imported goods for customs duty For the purposes of levying customs duty under this Act, the value of any imported goods must be determined according to the regulations m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr22B-</link><title>Customs Act 1960 - 22B Objection and appeal on valuation</title><description>Objection and appeal on valuation If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, the person may...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr23-</link><title>Customs Act 1960 - 23 Value of imported and locally-manufactured motor spirit</title><description>Value of imported and locally-manufactured motor spirit For the purposes of this Act, the value of any grade of imported or locally-manufactured motor spirit with a trade name or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr24-</link><title>Customs Act 1960 - 24 Value of motor spirit where variation in price</title><description>Value of motor spirit where variation in price 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 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr25-</link><title>Customs Act 1960 - 25 Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available</title><description>Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available Despite sections 23 and 24, the value of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr26-</link><title>Customs Act 1960 - 26 Question as to price of motor spirit to be decided by Director‑General</title><description>Question as to price of motor spirit to be decided by Director‑General If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question is...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr27-</link><title>Customs Act 1960 - 27 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Dutiable goods must not be removed from customs control except — after payment of the customs duty or excise duty payable thereon; u...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr28-</link><title>Customs Act 1960 - 28 Time of importation when duty is imposed</title><description>Time of importation when duty is imposed 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 dutiab...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr29-</link><title>Customs Act 1960 - 29 Customs rulings</title><description>Customs rulings The Director‑General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr30-</link><title>Customs Act 1960 - 30 Import of trade samples</title><description>Import of trade samples 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 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P14-</link><title>Customs Act 1960 - Part 4 IMPORTATION AND EXPORTATION</title><description>IMPORTATION AND EXPORTATION</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr31-</link><title>Customs Act 1960 - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except — b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr32-</link><title>Customs Act 1960 - 32 Registration of importers and agencies in respect of goods made dutiable</title><description>Registration of importers and agencies in respect of goods made dutiable Where any goods previously not dutiable have become dutiable by virtue of an order published under section...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr33-</link><title>Customs Act 1960 - 33 Import and export to be in accordance with regulations</title><description>Import and export to be in accordance with regulations A person must not import or export dutiable goods or tranship goods of a class dutiable on import except under and in accord...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr34-</link><title>Customs Act 1960 - 34 Permit to remove goods</title><description>Permit to remove goods Subject to subsections (2) and (3), dutiable goods imported and goods of a class dutiable on import intended for transhipment or in transit must not on arri...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr35-</link><title>Customs Act 1960 - 35 (Repealed)</title><description>Repealed by Act 4 of 2003</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr36-</link><title>Customs Act 1960 - 36 Goods removed in accordance with declaration not to be relanded</title><description>Goods removed in accordance with declaration not to be relanded A person must not — reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any r...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr37-</link><title>Customs Act 1960 - 37 Declaration</title><description>Declaration Every importer or exporter of dutiable goods and every person transhipping goods of a class dutiable on import must, before removing any such goods or any part thereof...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr38-</link><title>Customs Act 1960 - 38 Power to prohibit imports and exports</title><description>Power to prohibit imports and exports The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapor...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr39-</link><title>Customs Act 1960 - 39 Particulars of goods inwards to be furnished</title><description>Particulars of goods inwards to be furnished The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station‑mast...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr40-</link><title>Customs Act 1960 - 40 Correction to be made on completion of discharge</title><description>Correction to be made on completion of discharge 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 ag...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr41-</link><title>Customs Act 1960 - 41 Particulars of goods exported to be furnished</title><description>Particulars of goods exported to be furnished Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr42-</link><title>Customs Act 1960 - 42 Liability in respect of duty for goods unaccounted for, etc.</title><description>Liability in respect of duty for goods unaccounted for, etc. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit wareh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P15-</link><title>Customs Act 1960 - Part 5 GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS</title><description>GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr43-</link><title>Customs Act 1960 - 43 Master of vessel to obey signals from preventive vessels and instructions by officer of customs</title><description>Master of vessel to obey signals from preventive vessels and instructions by officer of customs The master of any vessel in the territorial waters of Singapore must obey any signa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr44-</link><title>Customs Act 1960 - 44 Goods not specified in manifest to be deemed uncustomed</title><description>Goods not specified in manifest to be deemed uncustomed If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr45-</link><title>Customs Act 1960 - 45 Missing goods deemed to have been illegally landed</title><description>Missing goods deemed to have been illegally landed If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr46-</link><title>Customs Act 1960 - 46 Accommodation in vessel to be provided for proper officer of customs</title><description>Accommodation in vessel to be provided for proper officer of customs When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the mast...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr47-</link><title>Customs Act 1960 - 47 Power to lock up goods dutiable on import</title><description>Power to lock up goods dutiable on import When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, the officer — ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr48-</link><title>Customs Act 1960 - 48 Prohibition of carriage of dutiable goods in local craft</title><description>Prohibition of carriage of dutiable goods in local craft Goods of a class dutiable on import must not be carried in any local craft except with the written permission of the Direc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P16-</link><title>Customs Act 1960 - Part 6 WAREHOUSING</title><description>WAREHOUSING</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr49-</link><title>Customs Act 1960 - 49 Government warehouses</title><description>Government warehouses The Director‑General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty. The Director...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr50-</link><title>Customs Act 1960 - 50 (Repealed)</title><description>Repealed by Act 3 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr51-</link><title>Customs Act 1960 - 51 Licensed warehouses</title><description>Licensed warehouses The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the lic...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr52-</link><title>Customs Act 1960 - 52 Dutiable goods to be deposited in free trade zone</title><description>Dutiable goods to be deposited in free trade zone All dutiable goods imported into Singapore — by sea, must on first arrival be landed and deposited by the importer or the importe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr53-</link><title>Customs Act 1960 - 53 Warehouse deposit receipts</title><description>Warehouse deposit receipts A warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or cus...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr54-</link><title>Customs Act 1960 - 54 Power to open and examine goods or packages</title><description>Power to open and examine goods or packages A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr55-</link><title>Customs Act 1960 - 55 Detention of goods where doubt exists</title><description>Detention of goods where doubt exists 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...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr56-</link><title>Customs Act 1960 - 56 Protection of Government from liability</title><description>Protection of Government from liability 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...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr57-</link><title>Customs Act 1960 - 57 Protection of officers of customs from liability</title><description>Protection of officers of customs from liability No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any l...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr58-</link><title>Customs Act 1960 - 58 Payment of warehouse rent</title><description>Payment of warehouse rent The owner of any goods deposited in a Government warehouse, or the owner’s agent, must pay to the proper officer of customs at the prescribed rates the w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr59-</link><title>Customs Act 1960 - 59 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr60-</link><title>Customs Act 1960 - 60 Landing of dutiable goods for transhipment</title><description>Landing of dutiable goods for transhipment Dutiable goods arriving in Singapore for transhipment and landed to await the arrival of the vessel in which they are intended to be tra...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr61-</link><title>Customs Act 1960 - 61 Storage of dutiable goods</title><description>Storage of dutiable goods A person must not store, keep or have in the person’s possession any dutiable goods except under customs control.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr62-</link><title>Customs Act 1960 - 62 Weighing and handling</title><description>Weighing and handling All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P17-</link><title>Customs Act 1960 - Part 7 MANUFACTURE AND BOTTLING</title><description>MANUFACTURE AND BOTTLING</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr63-</link><title>Customs Act 1960 - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods A person must not manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director‑Gene...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr64-</link><title>Customs Act 1960 - 64 No person except licensee to keep a still, etc.</title><description>No person except licensee to keep a still, etc. A person who is not the holder of a licence under section 63(1), or under section 83(3) for manufacturing dutiable goods, must not ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr65-</link><title>Customs Act 1960 - 65 (No Operation)</title><description>Not in use</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr66-</link><title>Customs Act 1960 - 66 Bottling warehouse</title><description>Bottling warehouse A person must not bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr67-</link><title>Customs Act 1960 - 67 Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.</title><description>Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc. A person who is not the holder of a licence under section 66(1), or under section 83(3) for bottli...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr68-</link><title>Customs Act 1960 - 68 Exemption</title><description>Exemption Nothing in this Act applies to — any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist in ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr69-</link><title>Customs Act 1960 - 69 Power to enter licensed premises</title><description>Power to enter licensed premises A senior officer of customs, or any officer of customs deputed by him or her for the purpose, has at all times access to any premises licensed und...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P18-</link><title>Customs Act 1960 - Part 8</title><description>Customs Act 1960 - Part 8</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr70-</link><title>Customs Act 1960 - 70 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr71-</link><title>Customs Act 1960 - 71 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr72-</link><title>Customs Act 1960 - 72 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr73-</link><title>Customs Act 1960 - 73 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr74-</link><title>Customs Act 1960 - 74 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr75-</link><title>Customs Act 1960 - 75 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr76-</link><title>Customs Act 1960 - 76 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr77-</link><title>Customs Act 1960 - 77 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P19-</link><title>Customs Act 1960 - Part 9 DRAWBACK</title><description>DRAWBACK</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr78-</link><title>Customs Act 1960 - 78 Drawback on imported tobacco manufactured in Singapore</title><description>Drawback on imported tobacco manufactured in Singapore Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr79-</link><title>Customs Act 1960 - 79 Drawback on imported goods on which duty has been paid</title><description>Drawback on imported goods on which duty has been paid This section and sections 80, 81 and 134 apply to all goods which have become dutiable by virtue of an order published under...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr80-</link><title>Customs Act 1960 - 80 Declaration by claimant</title><description>Declaration by claimant Every person claiming drawback on any goods re‑exported must, personally or by the person’s agent, make to a senior officer of customs a declaration, in ac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr81-</link><title>Customs Act 1960 - 81 Drawback on goods used in manufacture</title><description>Drawback on goods used in manufacture Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P110-</link><title>Customs Act 1960 - Part 10 DUTY FREE SHOPS FOR TOURISTS</title><description>DUTY FREE SHOPS FOR TOURISTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr82-</link><title>Customs Act 1960 - 82 Duty free shops for tourists</title><description>Duty free shops for tourists The Director‑General may, on payment of any fees prescribed, grant a licence to any person (called in this Act the licensee) to sell goods to tourists...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P111-</link><title>Customs Act 1960 - Part 11 COMPOSITE LICENCE</title><description>COMPOSITE LICENCE</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr83-</link><title>Customs Act 1960 - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act 1993 ar...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr84-</link><title>Customs Act 1960 - 84 (Repealed)</title><description>Repealed by Act 4 of 2003</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P112-</link><title>Customs Act 1960 - Part 12 MISCELLANEOUS PROVISIONS</title><description>MISCELLANEOUS PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr85-</link><title>Customs Act 1960 - 85 Documents to be produced on demand</title><description>Documents to be produced on demand On demand by the proper officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr86-</link><title>Customs Act 1960 - 86 Computer service</title><description>Computer service The Director‑General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, pe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr87-</link><title>Customs Act 1960 - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr88-</link><title>Customs Act 1960 - 88 Power of Director‑General to obtain information and furnishing of information</title><description>Power of Director‑General to obtain information and furnishing of information The Director‑General or any officer of customs authorised by the Director‑General has at all times fu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr89-</link><title>Customs Act 1960 - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr90-</link><title>Customs Act 1960 - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr91-</link><title>Customs Act 1960 - 91 Persons bound to give information or produce documents</title><description>Persons bound to give information or produce documents Every person required by the proper officer of customs to give information or to produce any travel document or any document...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr92-</link><title>Customs Act 1960 - 92 Service of notices</title><description>Service of notices Every notice or document required by this Act to be served on any person may be served — by delivering the notice or document to the person; by sending the noti...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr93-</link><title>Customs Act 1960 - 93 Baggage of passengers</title><description>Baggage of passengers Despite anything in this Act but subject to subsection (2), every passenger or other person arriving in Singapore must — declare to the proper officer of cus...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr94-</link><title>Customs Act 1960 - 94 Proper officer of customs may take samples</title><description>Proper officer of customs may take samples The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — to ascertain whether they...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr95-</link><title>Customs Act 1960 - 95 Addition or deduction of new or altered duties in the case of contract</title><description>Addition or deduction of new or altered duties in the case of contract Where any new customs duty or excise duty is imposed or where any customs duty or excise duty is increased, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr96-</link><title>Customs Act 1960 - 96 Declarations to give a full and true account</title><description>Declarations to give a full and true account The declarations mentioned in sections 37, 59 and 80 must, unless the Director‑General allows under subsection (2), be made and submit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr97-</link><title>Customs Act 1960 - 97 Agents and employees</title><description>Agents and employees The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following pro...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr98-</link><title>Customs Act 1960 - 98 Director‑General may charge rates, etc.</title><description>Director‑General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (called in this section the applicant), that plac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr98A-</link><title>Customs Act 1960 - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director‑General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act;...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr98B-</link><title>Customs Act 1960 - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director‑General may by written notice if the Director‑General thinks it necessary, declare any person to be the agent of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr98C-</link><title>Customs Act 1960 - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to the firstmentioned person’...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr99-</link><title>Customs Act 1960 - 99 Securities for payment of duty and compliance with this Act</title><description>Securities for payment of duty and compliance with this Act The Director‑General has the right to require and take securities for payment of duty and generally for compliance with...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr100-</link><title>Customs Act 1960 - 100 Appeal from decision of Director‑General</title><description>Appeal from decision of Director‑General Where it is provided in this Act that the decision on any matter rests with the Director‑General then unless it is specifically provided t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P113-</link><title>Customs Act 1960 - Part 13 SEARCH, SEIZURE AND ARREST</title><description>SEARCH, SEIZURE AND ARREST</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr101-</link><title>Customs Act 1960 - 101 Issue of search warrant</title><description>Issue of search warrant Where it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director‑General of Customs, upon information and afte...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr102-</link><title>Customs Act 1960 - 102 Power of Magistrate, etc., to enter and search</title><description>Power of Magistrate, etc., to enter and search A Magistrate or senior officer of customs not below the rank of Assistant Director‑General of Customs may himself or herself do what...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr103-</link><title>Customs Act 1960 - 103 When search may be made without warrant</title><description>When search may be made without warrant Where it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling house, shop or other build...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr103A-</link><title>Customs Act 1960 - 103A Power to have access to, inspect and check operation of computer and other apparatus</title><description>Power to have access to, inspect and check operation of computer and other apparatus In connection with the exercise of the powers in section 102 or 103, any Magistrate or any sen...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr104-</link><title>Customs Act 1960 - 104 Power to search vessels and aircraft</title><description>Power to search vessels and aircraft A proper officer of customs may — go on board any vessel or aircraft in the Port of Singapore or in any customs airport or place or within the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr105-</link><title>Customs Act 1960 - 105 Senior officer of customs to exercise powers of search</title><description>Senior officer of customs to exercise powers of search Every senior officer of customs is entitled to exercise in and upon and in respect of any vessel, aircraft, islet, landing p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr106-</link><title>Customs Act 1960 - 106 Officers of customs may stop and search conveyances</title><description>Officers of customs may stop and search conveyances Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any dutiable or uncustomed good...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr107-</link><title>Customs Act 1960 - 107 Road barrier</title><description>Road barrier Despite any other written law, any senior officer of customs may, if the officer considers it necessary to do so for the prevention of smuggling of dutiable goods or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr109-</link><title>Customs Act 1960 - 109 Search of persons arriving in Singapore</title><description>Search of persons arriving in Singapore Subject to this section, any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr110-</link><title>Customs Act 1960 - 110 Seizure of goods the subject of an offence</title><description>Seizure of goods the subject of an offence All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr111-</link><title>Customs Act 1960 - 111 Release of vehicle, vessel or aircraft under bond</title><description>Release of vehicle, vessel or aircraft under bond When any vehicle, vessel or aircraft has been seized under this Act, a senior officer of customs may temporarily return the vehic...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr112-</link><title>Customs Act 1960 - 112 Powers of arrest</title><description>Powers of arrest Any officer of customs may arrest without warrant — any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P114-</link><title>Customs Act 1960 - Part 14 PROVISIONS AS TO TRIALS AND PROCEEDINGS</title><description>PROVISIONS AS TO TRIALS AND PROCEEDINGS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr113-</link><title>Customs Act 1960 - 113 Who may prosecute</title><description>Who may prosecute Prosecutions, in respect of offences committed under this Act, may, with the authorisation of the Public Prosecutor, be conducted by a senior officer of customs ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr114-</link><title>Customs Act 1960 - 114 Jurisdiction of court</title><description>Jurisdiction of court Despite any written law to the contrary, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act and has the power to imp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr115-</link><title>Customs Act 1960 - 115 Burden of proof</title><description>Burden of proof If, in any prosecution in respect of any goods seized for non‑payment of customs duties or excise duties or for any other cause of forfeiture or for the recovery o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr115A-</link><title>Customs Act 1960 - 115A Presumptions of possession of dutiable, prohibited or uncustomed goods</title><description>Presumptions of possession of dutiable, prohibited or uncustomed goods Any person who is proved to have had in the person’s possession or custody or under the person’s control — a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr116-</link><title>Customs Act 1960 - 116 Proportional examination or testing of goods seized to be accepted by courts</title><description>Proportional examination or testing of goods seized to be accepted by courts When any goods suspected of being uncustomed or otherwise liable to seizure have been seized, it is su...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr117-</link><title>Customs Act 1960 - 117 Proof as to registration or licensing of vehicles, vessels and aircraft</title><description>Proof as to registration or licensing of vehicles, vessels and aircraft Where, in any prosecution under this Act, it is relevant to ascertain particulars as to the registration or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr118-</link><title>Customs Act 1960 - 118 Analyst’s certificate</title><description>Analyst’s certificate A certificate purporting to be signed by an analyst employed by such laboratory as the Director‑General may specify (called in this section an analyst) and p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr119-</link><title>Customs Act 1960 - 119 Imprisonment for non-payment of fine</title><description>Imprisonment for non-payment of fine Despite the provisions of the Criminal Procedure Code 2010, the period of imprisonment imposed by any court in respect of the non-payment of a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr120-</link><title>Customs Act 1960 - 120 Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court</title><description>Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court On any trial before any court and in any proceedings on appeal in the Supreme Court, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr121-</link><title>Customs Act 1960 - 121 Protection of informers from discovery</title><description>Protection of informers from discovery Subject to this section, no witness in any civil or criminal proceedings is obliged or permitted to disclose the name or address of an infor...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr122-</link><title>Customs Act 1960 - 122 Goods liable to seizure liable to forfeiture</title><description>Goods liable to seizure liable to forfeiture All goods liable to seizure under the provisions of this Act are liable to forfeiture. In this section and sections 123, 124 and 127, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr123-</link><title>Customs Act 1960 - 123 Court to order disposal of goods seized</title><description>Court to order disposal of goods seized An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr124-</link><title>Customs Act 1960 - 124 Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month</title><description>Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month If there is no prosecution with regard to any goods seized under t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr125-</link><title>Customs Act 1960 - 125 Conviction under other law</title><description>Conviction under other law Nothing in this Act is deemed to prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr126-</link><title>Customs Act 1960 - 126 Composition of offences</title><description>Composition of offences Any senior officer of customs may compound any offence under this Act that is prescribed to be a compoundable offence by collecting from the person reasona...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr127-</link><title>Customs Act 1960 - 127 No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause</title><description>No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause No person is, in any proceedings before any court in respect of the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P115-</link><title>Customs Act 1960 - Part 15 OFFENCES AND PENALTIES</title><description>OFFENCES AND PENALTIES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128-</link><title>Customs Act 1960 - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made, orally or in wri...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128A-</link><title>Customs Act 1960 - 128A Offences in relation to falsifying documents</title><description>Offences in relation to falsifying documents Any person who — counterfeits or falsifies, or uses, when counterfeited or falsified — any document which is or may be required under ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128B-</link><title>Customs Act 1960 - 128B Offences in relation to failure to make declarations</title><description>Offences in relation to failure to make declarations Any person who, being required by this Act to do so — fails to make a declaration of dutiable goods which are imported into, e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128C-</link><title>Customs Act 1960 - 128C Offences in relation to failure to produce trade documents</title><description>Offences in relation to failure to produce trade documents Any person who fails or refuses to produce to a proper officer of customs any document required to be produced under sec...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128D-</link><title>Customs Act 1960 - 128D Offences in relation to fraudulent evasion</title><description>Offences in relation to fraudulent evasion Any person who is in any way concerned in any fraudulent evasion of, or attempt to fraudulently evade, any customs duty or excise duty s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128E-</link><title>Customs Act 1960 - 128E Offences in relation to goods found in person’s baggage or upon his or her person, etc.</title><description>Offences in relation to goods found in person’s baggage or upon his or her person, etc. Any person who after he or she denies having, is found to have, any dutiable or prohibited ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128F-</link><title>Customs Act 1960 - 128F Offences in relation to importation of uncustomed or prohibited goods</title><description>Offences in relation to importation of uncustomed or prohibited goods Any person who is in any way concerned in importing any uncustomed or prohibited goods shall be guilty of an ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128G-</link><title>Customs Act 1960 - 128G Offences in relation to exportation of uncustomed or prohibited goods</title><description>Offences in relation to exportation of uncustomed or prohibited goods Any person who is in any way concerned in exporting any uncustomed or prohibited goods shall be guilty of an ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128H-</link><title>Customs Act 1960 - 128H Offences in relation to shipping, unshipping, loading, unloading, etc., of uncustomed or prohibited goods</title><description>Offences in relation to shipping, unshipping, loading, unloading, etc., of uncustomed or prohibited goods Any person who ships, unships, loads, unloads, lands or delivers, or who ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128I-</link><title>Customs Act 1960 - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in the person’s possession any — dutiable or prohibited goods,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128J-</link><title>Customs Act 1960 - 128J Offences in relation to duty-free allowances</title><description>Offences in relation to duty-free allowances Any person who sells, exchanges or gives away, or offers to sell, exchange or give away, to any person in Singapore goods which are th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128K-</link><title>Customs Act 1960 - 128K Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence</title><description>Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence Any person who — illegally removes or withdraws,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr128L-</link><title>Customs Act 1960 - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr129-</link><title>Customs Act 1960 - 129 Penalty on refusing to answer questions or on giving false information or false document</title><description>Penalty on refusing to answer questions or on giving false information or false document Any person who, being required by this Act to answer any question put to the person by any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr130-</link><title>Customs Act 1960 - 130 (Repealed)</title><description>Repealed by Act 3 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr131-</link><title>Customs Act 1960 - 131 Evading duty by unauthorised modification of computer program or data</title><description>Evading duty by unauthorised modification of computer program or data Any person who, without the authority of the Director‑General — destroys, damages, erases or otherwise manipu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr132-</link><title>Customs Act 1960 - 132 Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods</title><description>Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods Any person who knowingly advances or furnishes money for the purpose of e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr133-</link><title>Customs Act 1960 - 133 Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor</title><description>Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor Any person who — is in any way concerned in adding deleterious substances ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr134-</link><title>Customs Act 1960 - 134 Offence in connection with claims for drawback</title><description>Offence in connection with claims for drawback If any person obtains, attempts to obtain or abets in obtaining, or does anything whereby there might be obtained by any person, any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr135-</link><title>Customs Act 1960 - 135 Penalty for possession of a still, etc.</title><description>Penalty for possession of a still, etc. Every person other than a person licensed under — section 63(1), or section 83(3) for manufacturing dutiable goods, who knowingly keeps or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr136-</link><title>Customs Act 1960 - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director‑General or an officer of customs authorised by the Direc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr137-</link><title>Customs Act 1960 - 137 Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody</title><description>Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody Any person who — assaults, abuses or obstructs any officer of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr138-</link><title>Customs Act 1960 - 138 Penalty for offering or receiving bribes</title><description>Penalty for offering or receiving bribes If any officer of customs or other person duly employed by the Singapore Customs — makes any collusive seizure or delivers up or makes any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr139-</link><title>Customs Act 1960 - 139 Penalty for offences not otherwise provided for</title><description>Penalty for offences not otherwise provided for Every omission or neglect to comply with, and every act done or attempted to be done contrary to, the provisions of this Act, or an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr140-</link><title>Customs Act 1960 - 140 Attempts and abetments</title><description>Attempts and abetments Any person who attempts to commit any offence punishable under this Act, or abets the commission of the offence, shall be punished with the punishment provi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr141-</link><title>Customs Act 1960 - 141 Offences by bodies of persons and by agents and employees</title><description>Offences by bodies of persons and by agents and employees Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr142-</link><title>Customs Act 1960 - 142 Action of officers no offence</title><description>Action of officers no offence Nothing done by an officer of the Government in the course of his or her duties is deemed to be an offence under this Act.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=P116-</link><title>Customs Act 1960 - Part 16 REGULATIONS</title><description>REGULATIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr143-</link><title>Customs Act 1960 - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=pr144-</link><title>Customs Act 1960 - 144 References in written laws and documents</title><description>References in written laws and documents Insofar as is necessary for preserving the effect of any written law or document on or after  — a reference therein to the Director‑Genera...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=Sc-</link><title>Customs Act 1960 - Schedule Customs Rulings</title><description>Section 29 Customs Rulings Application for customs ruling Subject to sub-paragraph (3), any person concerned in the importation of any goods may apply to the Director‑General for ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/CA1960/Published?DocDate=20211231&amp;ProvIds=xy-</link><title>Customs Act 1960 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=al-</link><title>Customs Act 1960 - Long Title</title><description>An Act relating to customs and excise. 33/2000</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20221121&amp;ProvIds=P11-</link><title>Customs Act 1960 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221121?ValidDate=20221121&amp;ProvIds=pr1-</link><title>Customs Act 1960 - 1 Short title</title><description>Short title This Act is the Customs Act 1960 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=pr2-</link><title>Customs Act 1960 - 2 Scope of Act</title><description>Scope of Act This Act does not apply to — such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufacture...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Customs Act 1960 - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P12-</link><title>Customs Act 1960 - Part 2 APPOINTMENT OF OFFICERS</title><description>Part 2 APPOINTMENT OF OFFICERS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=pr4-</link><title>Customs Act 1960 - 4 Appointment of Director‑General and other officers</title><description>Appointment of Director‑General and other officers The Minister may appoint an officer to be styled the Director‑General of Customs who has the superintendence of all matters relat...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960?ValidDate=20221121&amp;ProvIds=pr5-</link><title>Customs Act 1960 - 5 Powers of Director‑General to delegate</title><description>Powers of Director‑General to delegate The Director‑General may confer on any senior officer of customs appointed under section 4(4) all or any of the powers conferred on the Direc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Customs Act 1960 - 6 Officers of customs to be public servants</title><description>Officers of customs to be public servants All officers of customs are deemed to be public servants within the meaning of the Penal Code 1871.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Customs Act 1960 - 7 Powers of police officers</title><description>Powers of police officers For the purposes of this Act — all police officers not below the rank of sergeant have and may exercise all the powers conferred by this Act on senior off...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Customs Act 1960 - 8 Authority card to be produced</title><description>Authority card to be produced Every officer of customs when acting against any person under this Act must, if not in uniform, on demand declare his or her office and produce to the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Customs Act 1960 - 9 Persons employed on customs duty to be deemed proper officers of customs</title><description>Persons employed on customs duty to be deemed proper officers of customs Every person employed on any duty or service relating to customs by the orders or with the concurrence of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P13-</link><title>Customs Act 1960 - Part 3 LEVYING OF DUTY AND TAX</title><description>Part 3 LEVYING OF DUTY AND TAX</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Customs Act 1960 - 10 Levying of duties</title><description>Levying of duties 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 manufact...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Customs Act 1960 - 11 Power of Director‑General to waive duty, etc.</title><description>Power of Director‑General to waive duty, etc. The Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the payment...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Customs Act 1960 - 12 Measuring and testing by proper officers of customs</title><description>Measuring and testing by proper officers of customs The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Customs Act 1960 - 13 Power of Minister to exempt</title><description>Power of Minister to exempt The Minister may, by order in the Gazette , exempt any class of goods or persons from — any provision of this Act; or the payment of the whole or any pa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr14-</link><title>Customs Act 1960 - 14 Reimposition of customs duty or excise duty</title><description>Reimposition of customs duty or excise duty If — customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and any condition to which...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr15-</link><title>Customs Act 1960 - 15 Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control</title><description>Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control If any dutiable goods are by unavoidable accident lost, damaged or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr16-</link><title>Customs Act 1960 - 16 Rebate for motor cars</title><description>Rebate for motor cars The Minister may, by order — grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a moto...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr17-</link><title>Customs Act 1960 - 17 Tax on motor vehicles using heavy fuel oil, etc.</title><description>Tax on motor vehicles using heavy fuel oil, etc. Despite and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr17A-</link><title>Customs Act 1960 - 17A Exemption from, and other changes in liability to, special tax</title><description>Exemption from, and other changes in liability to, special tax The Minister may — prescribe an exemption from section 17 (including from the special tax chargeable under section 17...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr17B-</link><title>Customs Act 1960 - 17B Presumptions relating to special tax</title><description>Presumptions relating to special tax For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved — for a mot...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr18-</link><title>Customs Act 1960 - 18 Recovery of special tax in arrears</title><description>Recovery of special tax in arrears Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr19-</link><title>Customs Act 1960 - 19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid</title><description>Claims for duties, taxes, fees and other charges overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund or return of any money that — ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr20-</link><title>Customs Act 1960 - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refund...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr21-</link><title>Customs Act 1960 - 21 Calculation of duty</title><description>Calculation of duty The rate of customs duty or excise duty and the valuation (if any) applicable to any goods is — in the case of goods lawfully imported or manufactured in Singap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22-</link><title>Customs Act 1960 - 22 Value of imported or locally-manufactured goods, other than motor spirit, for excise duty</title><description>Value of imported or locally-manufactured goods, other than motor spirit, for excise duty For the purposes of levying excise duty under this Act, the value of any imported or local...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22A-</link><title>Customs Act 1960 - 22A Value of imported goods for customs duty</title><description>Value of imported goods for customs duty For the purposes of levying customs duty under this Act, the value of any imported goods must be determined according to the regulations ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22B-</link><title>Customs Act 1960 - 22B Objection and appeal on valuation</title><description>Objection and appeal on valuation If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, the person may ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23-</link><title>Customs Act 1960 - 23 Value of imported and locally-manufactured motor spirit</title><description>Value of imported and locally-manufactured motor spirit For the purposes of this Act, the value of any grade of imported or locally-manufactured motor spirit with a trade name or t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr24-</link><title>Customs Act 1960 - 24 Value of motor spirit where variation in price</title><description>Value of motor spirit where variation in price 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 m...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr25-</link><title>Customs Act 1960 - 25 Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available</title><description>Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available Despite sections 23 and 24, the value of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr26-</link><title>Customs Act 1960 - 26 Question as to price of motor spirit to be decided by Director‑General</title><description>Question as to price of motor spirit to be decided by Director‑General If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr27-</link><title>Customs Act 1960 - 27 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Dutiable goods must not be removed from customs control except — after payment of the customs duty or excise duty payable thereon; un...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr28-</link><title>Customs Act 1960 - 28 Time of importation when duty is imposed</title><description>Time of importation when duty is imposed 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 dutiabl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr29-</link><title>Customs Act 1960 - 29 Customs rulings</title><description>Customs rulings The Director‑General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr30-</link><title>Customs Act 1960 - 30 Import of trade samples</title><description>Import of trade samples 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 w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P14-</link><title>Customs Act 1960 - Part 4 IMPORTATION AND EXPORTATION</title><description>Part 4 IMPORTATION AND EXPORTATION</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr31-</link><title>Customs Act 1960 - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except — by...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr32-</link><title>Customs Act 1960 - 32 Registration of importers and agencies in respect of goods made dutiable</title><description>Registration of importers and agencies in respect of goods made dutiable Where any goods previously not dutiable have become dutiable by virtue of an order published under section ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr33-</link><title>Customs Act 1960 - 33 Import and export to be in accordance with regulations</title><description>Import and export to be in accordance with regulations A person must not import or export dutiable goods or tranship goods of a class dutiable on import except under and in accorda...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr34-</link><title>Customs Act 1960 - 34 Permit to remove goods</title><description>Permit to remove goods Subject to subsections (2) and (3), dutiable goods imported and goods of a class dutiable on import intended for transhipment or in transit must not on arriv...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr35-</link><title>Customs Act 1960 - 35 (Repealed)</title><description>Repealed by Act 4 of 2003</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr36-</link><title>Customs Act 1960 - 36 Goods removed in accordance with declaration not to be relanded</title><description>Goods removed in accordance with declaration not to be relanded A person must not — reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any ra...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr37-</link><title>Customs Act 1960 - 37 Declaration</title><description>Declaration Every importer or exporter of dutiable goods and every person transhipping goods of a class dutiable on import must, before removing any such goods or any part thereof ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr38-</link><title>Customs Act 1960 - 38 Power to prohibit imports and exports</title><description>Power to prohibit imports and exports The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr39-</link><title>Customs Act 1960 - 39 Particulars of goods inwards to be furnished</title><description>Particulars of goods inwards to be furnished The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station‑maste...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr40-</link><title>Customs Act 1960 - 40 Correction to be made on completion of discharge</title><description>Correction to be made on completion of discharge 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 age...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr41-</link><title>Customs Act 1960 - 41 Particulars of goods exported to be furnished</title><description>Particulars of goods exported to be furnished Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr42-</link><title>Customs Act 1960 - 42 Liability in respect of duty for goods unaccounted for, etc.</title><description>Liability in respect of duty for goods unaccounted for, etc. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit wareho...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P15-</link><title>Customs Act 1960 - Part 5 GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS</title><description>Part 5 GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr43-</link><title>Customs Act 1960 - 43 Master of vessel to obey signals from preventive vessels and instructions by officer of customs</title><description>Master of vessel to obey signals from preventive vessels and instructions by officer of customs The master of any vessel in the territorial waters of Singapore must obey any signal...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr44-</link><title>Customs Act 1960 - 44 Goods not specified in manifest to be deemed uncustomed</title><description>Goods not specified in manifest to be deemed uncustomed If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr45-</link><title>Customs Act 1960 - 45 Missing goods deemed to have been illegally landed</title><description>Missing goods deemed to have been illegally landed If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr46-</link><title>Customs Act 1960 - 46 Accommodation in vessel to be provided for proper officer of customs</title><description>Accommodation in vessel to be provided for proper officer of customs When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the maste...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr47-</link><title>Customs Act 1960 - 47 Power to lock up goods dutiable on import</title><description>Power to lock up goods dutiable on import When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, the officer — has...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr48-</link><title>Customs Act 1960 - 48 Prohibition of carriage of dutiable goods in local craft</title><description>Prohibition of carriage of dutiable goods in local craft Goods of a class dutiable on import must not be carried in any local craft except with the written permission of the Direct...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P16-</link><title>Customs Act 1960 - Part 6 WAREHOUSING</title><description>Part 6 WAREHOUSING</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr49-</link><title>Customs Act 1960 - 49 Government warehouses</title><description>Government warehouses The Director‑General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty. The Director‑...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr50-</link><title>Customs Act 1960 - 50 (Repealed)</title><description>Repealed by Act 3 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr51-</link><title>Customs Act 1960 - 51 Licensed warehouses</title><description>Licensed warehouses The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the lice...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr52-</link><title>Customs Act 1960 - 52 Dutiable goods to be deposited in free trade zone</title><description>Dutiable goods to be deposited in free trade zone All dutiable goods imported into Singapore — by sea, must on first arrival be landed and deposited by the importer or the importer...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr53-</link><title>Customs Act 1960 - 53 Warehouse deposit receipts</title><description>Warehouse deposit receipts A warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or cust...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr54-</link><title>Customs Act 1960 - 54 Power to open and examine goods or packages</title><description>Power to open and examine goods or packages A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr55-</link><title>Customs Act 1960 - 55 Detention of goods where doubt exists</title><description>Detention of goods where doubt exists 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 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr56-</link><title>Customs Act 1960 - 56 Protection of Government from liability</title><description>Protection of Government from liability 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 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr57-</link><title>Customs Act 1960 - 57 Protection of officers of customs from liability</title><description>Protection of officers of customs from liability No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any lo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr58-</link><title>Customs Act 1960 - 58 Payment of warehouse rent</title><description>Payment of warehouse rent The owner of any goods deposited in a Government warehouse, or the owner’s agent, must pay to the proper officer of customs at the prescribed rates the wa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr59-</link><title>Customs Act 1960 - 59 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs con...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr60-</link><title>Customs Act 1960 - 60 Landing of dutiable goods for transhipment</title><description>Landing of dutiable goods for transhipment Dutiable goods arriving in Singapore for transhipment and landed to await the arrival of the vessel in which they are intended to be tran...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr61-</link><title>Customs Act 1960 - 61 Storage of dutiable goods</title><description>Storage of dutiable goods A person must not store, keep or have in the person’s possession any dutiable goods except under customs control.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr62-</link><title>Customs Act 1960 - 62 Weighing and handling</title><description>Weighing and handling All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repack...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P17-</link><title>Customs Act 1960 - Part 7 MANUFACTURE AND BOTTLING</title><description>Part 7 MANUFACTURE AND BOTTLING</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr63-</link><title>Customs Act 1960 - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods A person must not manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director‑Gener...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr64-</link><title>Customs Act 1960 - 64 No person except licensee to keep a still, etc.</title><description>No person except licensee to keep a still, etc. A person who is not the holder of a licence under section 63(1), or under section 83(3) for manufacturing dutiable goods, must not k...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr65-</link><title>Customs Act 1960 - 65 (No Operation)</title><description>Not in use</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr66-</link><title>Customs Act 1960 - 66 Bottling warehouse</title><description>Bottling warehouse A person must not bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr67-</link><title>Customs Act 1960 - 67 Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.</title><description>Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc. A person who is not the holder of a licence under section 66(1), or under section 83(3) for bottlin...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr68-</link><title>Customs Act 1960 - 68 Exemption</title><description>Exemption Nothing in this Act applies to — any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist in t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr69-</link><title>Customs Act 1960 - 69 Power to enter licensed premises</title><description>Power to enter licensed premises A senior officer of customs, or any officer of customs deputed by him or her for the purpose, has at all times access to any premises licensed unde...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P18-</link><title>Customs Act 1960 - Part 8</title><description>Part 8</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr70-</link><title>Customs Act 1960 - 70 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr71-</link><title>Customs Act 1960 - 71 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr72-</link><title>Customs Act 1960 - 72 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr73-</link><title>Customs Act 1960 - 73 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr74-</link><title>Customs Act 1960 - 74 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr75-</link><title>Customs Act 1960 - 75 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr76-</link><title>Customs Act 1960 - 76 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr77-</link><title>Customs Act 1960 - 77 (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P19-</link><title>Customs Act 1960 - Part 9 DRAWBACK</title><description>Part 9 DRAWBACK</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr78-</link><title>Customs Act 1960 - 78 Drawback on imported tobacco manufactured in Singapore</title><description>Drawback on imported tobacco manufactured in Singapore Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr79-</link><title>Customs Act 1960 - 79 Drawback on imported goods on which duty has been paid</title><description>Drawback on imported goods on which duty has been paid This section and sections 80, 81 and 134 apply to all goods which have become dutiable by virtue of an order published under ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr80-</link><title>Customs Act 1960 - 80 Declaration by claimant</title><description>Declaration by claimant Every person claiming drawback on any goods re‑exported must, personally or by the person’s agent, make to a senior officer of customs a declaration, in acc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr81-</link><title>Customs Act 1960 - 81 Drawback on goods used in manufacture</title><description>Drawback on goods used in manufacture Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manuf...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P110-</link><title>Customs Act 1960 - Part 10 DUTY FREE SHOPS FOR TOURISTS</title><description>Part 10 DUTY FREE SHOPS FOR TOURISTS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr82-</link><title>Customs Act 1960 - 82 Duty free shops for tourists</title><description>Duty free shops for tourists The Director‑General may, on payment of any fees prescribed, grant a licence to any person (called in this Act the licensee) to sell goods to tourists ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P111-</link><title>Customs Act 1960 - Part 11 COMPOSITE LICENCE</title><description>Part 11 COMPOSITE LICENCE</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr83-</link><title>Customs Act 1960 - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act 1993 are...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr84-</link><title>Customs Act 1960 - 84 (Repealed)</title><description>Repealed by Act 4 of 2003</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P112-</link><title>Customs Act 1960 - Part 12 MISCELLANEOUS PROVISIONS</title><description>Part 12 MISCELLANEOUS PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr85-</link><title>Customs Act 1960 - 85 Documents to be produced on demand</title><description>Documents to be produced on demand On demand by the proper officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr86-</link><title>Customs Act 1960 - 86 Computer service</title><description>Computer service The Director‑General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, per...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr87-</link><title>Customs Act 1960 - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate ha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr88-</link><title>Customs Act 1960 - 88 Power of Director‑General to obtain information and furnishing of information</title><description>Power of Director‑General to obtain information and furnishing of information The Director‑General or any officer of customs authorised by the Director‑General has at all times ful...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr89-</link><title>Customs Act 1960 - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr90-</link><title>Customs Act 1960 - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods:...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr91-</link><title>Customs Act 1960 - 91 Persons bound to give information or produce documents</title><description>Persons bound to give information or produce documents Every person required by the proper officer of customs to give information or to produce any travel document or any document ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr92-</link><title>Customs Act 1960 - 92 Service of notices</title><description>Service of notices Every notice or document required by this Act to be served on any person may be served — by delivering the notice or document to the person; by sending the notic...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr93-</link><title>Customs Act 1960 - 93 Baggage of passengers</title><description>Baggage of passengers Despite anything in this Act but subject to subsection (2), every passenger or other person arriving in Singapore must — declare to the proper officer of cust...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr94-</link><title>Customs Act 1960 - 94 Proper officer of customs may take samples</title><description>Proper officer of customs may take samples The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — to ascertain whether they ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr95-</link><title>Customs Act 1960 - 95 Addition or deduction of new or altered duties in the case of contract</title><description>Addition or deduction of new or altered duties in the case of contract Where any new customs duty or excise duty is imposed or where any customs duty or excise duty is increased, a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr96-</link><title>Customs Act 1960 - 96 Declarations to give a full and true account</title><description>Declarations to give a full and true account The declarations mentioned in sections 37, 59 and 80 must, unless the Director‑General allows under subsection (2), be made and submitt...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr97-</link><title>Customs Act 1960 - 97 Agents and employees</title><description>Agents and employees The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following prov...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr98-</link><title>Customs Act 1960 - 98 Director‑General may charge rates, etc.</title><description>Director‑General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (called in this section the applicant), that place...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr98A-</link><title>Customs Act 1960 - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director‑General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act; ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr98B-</link><title>Customs Act 1960 - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director‑General may by written notice if the Director‑General thinks it necessary, declare any person to be the agent of any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr98C-</link><title>Customs Act 1960 - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to the firstmentioned person’s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr99-</link><title>Customs Act 1960 - 99 Securities for payment of duty and compliance with this Act</title><description>Securities for payment of duty and compliance with this Act The Director‑General has the right to require and take securities for payment of duty and generally for compliance with ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr100-</link><title>Customs Act 1960 - 100 Appeal from decision of Director‑General</title><description>Appeal from decision of Director‑General Where it is provided in this Act that the decision on any matter rests with the Director‑General then unless it is specifically provided th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P113-</link><title>Customs Act 1960 - Part 13 SEARCH, SEIZURE AND ARREST</title><description>Part 13 SEARCH, SEIZURE AND ARREST</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr101-</link><title>Customs Act 1960 - 101 Issue of search warrant</title><description>Issue of search warrant Where it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director‑General of Customs, upon information and after...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr102-</link><title>Customs Act 1960 - 102 Power of Magistrate, etc., to enter and search</title><description>Power of Magistrate, etc., to enter and search A Magistrate or senior officer of customs not below the rank of Assistant Director‑General of Customs may himself or herself do what ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr103-</link><title>Customs Act 1960 - 103 When search may be made without warrant</title><description>When search may be made without warrant Where it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling house, shop or other buildi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr103A-</link><title>Customs Act 1960 - 103A Power to have access to, inspect and check operation of computer and other apparatus</title><description>Power to have access to, inspect and check operation of computer and other apparatus In connection with the exercise of the powers in section 102 or 103, any Magistrate or any seni...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr104-</link><title>Customs Act 1960 - 104 Power to search vessels and aircraft</title><description>Power to search vessels and aircraft A proper officer of customs may — go on board any vessel or aircraft in the Port of Singapore or in any customs airport or place or within the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr105-</link><title>Customs Act 1960 - 105 Senior officer of customs to exercise powers of search</title><description>Senior officer of customs to exercise powers of search Every senior officer of customs is entitled to exercise in and upon and in respect of any vessel, aircraft, islet, landing pl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr106-</link><title>Customs Act 1960 - 106 Officers of customs may stop and search conveyances</title><description>Officers of customs may stop and search conveyances Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any dutiable or uncustomed goods...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr107-</link><title>Customs Act 1960 - 107 Road barrier</title><description>Road barrier Despite any other written law, any senior officer of customs may, if the officer considers it necessary to do so for the prevention of smuggling of dutiable goods or d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr108-</link><title>Customs Act 1960 - 108 Power to open packages and examine goods</title><description>Power to open packages and examine goods Any proper officer of customs may — examine any goods in the course of being imported or exported or intended to be imported or exported; f...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr109-</link><title>Customs Act 1960 - 109 Search of persons arriving in Singapore</title><description>Search of persons arriving in Singapore Subject to this section, any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr110-</link><title>Customs Act 1960 - 110 Seizure of goods the subject of an offence</title><description>Seizure of goods the subject of an offence All goods in respect of which there has been, or there is reasonable cause to suspect that there has been, committed any offence under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr111-</link><title>Customs Act 1960 - 111 Release of vehicle, vessel or aircraft under bond</title><description>Release of vehicle, vessel or aircraft under bond When any vehicle, vessel or aircraft has been seized under this Act, a senior officer of customs may temporarily return the vehicl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr112-</link><title>Customs Act 1960 - 112 Powers of arrest</title><description>Powers of arrest Any officer of customs may arrest without warrant — any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P114-</link><title>Customs Act 1960 - Part 14 PROVISIONS AS TO TRIALS AND PROCEEDINGS</title><description>Part 14 PROVISIONS AS TO TRIALS AND PROCEEDINGS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr113-</link><title>Customs Act 1960 - 113 Who may prosecute</title><description>Who may prosecute Prosecutions, in respect of offences committed under this Act, may, with the authorisation of the Public Prosecutor, be conducted by a senior officer of customs o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr114-</link><title>Customs Act 1960 - 114 Jurisdiction of court</title><description>Jurisdiction of court Despite any written law to the contrary, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act and has the power to impo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr115-</link><title>Customs Act 1960 - 115 Burden of proof</title><description>Burden of proof If, in any prosecution in respect of any goods seized for non‑payment of customs duties or excise duties or for any other cause of forfeiture or for the recovery of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr115A-</link><title>Customs Act 1960 - 115A Presumptions of possession of dutiable, prohibited or uncustomed goods</title><description>Presumptions of possession of dutiable, prohibited or uncustomed goods Any person who is proved to have had in the person’s possession or custody or under the person’s control — an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr116-</link><title>Customs Act 1960 - 116 Proportional examination or testing of goods seized to be accepted by courts</title><description>Proportional examination or testing of goods seized to be accepted by courts When any goods suspected of being uncustomed or otherwise liable to seizure have been seized, it is suf...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr117-</link><title>Customs Act 1960 - 117 Proof as to registration or licensing of vehicles, vessels and aircraft</title><description>Proof as to registration or licensing of vehicles, vessels and aircraft Where, in any prosecution under this Act, it is relevant to ascertain particulars as to the registration or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr118-</link><title>Customs Act 1960 - 118 Analyst’s certificate</title><description>Analyst’s certificate A certificate purporting to be signed by an analyst employed by such laboratory as the Director‑General may specify (called in this section an analyst) and pu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr119-</link><title>Customs Act 1960 - 119 Imprisonment for non-payment of fine</title><description>Imprisonment for non-payment of fine Despite the provisions of the Criminal Procedure Code 2010, the period of imprisonment imposed by any court in respect of the non-payment of an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr120-</link><title>Customs Act 1960 - 120 Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court</title><description>Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court On any trial before any court and in any proceedings on appeal in the Supreme Court, r...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr121-</link><title>Customs Act 1960 - 121 Protection of informers from discovery</title><description>Protection of informers from discovery Subject to this section, no witness in any civil or criminal proceedings is obliged or permitted to disclose the name or address of an inform...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr122-</link><title>Customs Act 1960 - 122 Goods liable to seizure liable to forfeiture</title><description>Goods liable to seizure liable to forfeiture All goods liable to seizure under the provisions of this Act are liable to forfeiture. In this section and sections 123, 124 and 127, g...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr123-</link><title>Customs Act 1960 - 123 Court to order disposal of goods seized</title><description>Court to order disposal of goods seized An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr124-</link><title>Customs Act 1960 - 124 Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month</title><description>Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month If there is no prosecution with regard to any goods seized under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr125-</link><title>Customs Act 1960 - 125 Conviction under other law</title><description>Conviction under other law Nothing in this Act is deemed to prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law fo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to wh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr126-</link><title>Customs Act 1960 - 126 Composition of offences</title><description>Composition of offences Any senior officer of customs may compound any offence under this Act that is prescribed to be a compoundable offence by collecting from the person reasonab...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr127-</link><title>Customs Act 1960 - 127 No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause</title><description>No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause No person is, in any proceedings before any court in respect of the s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P115-</link><title>Customs Act 1960 - Part 15 OFFENCES AND PENALTIES</title><description>Part 15 OFFENCES AND PENALTIES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128-</link><title>Customs Act 1960 - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made, orally or in writ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128A-</link><title>Customs Act 1960 - 128A Offences in relation to falsifying documents</title><description>Offences in relation to falsifying documents Any person who — counterfeits or falsifies, or uses, when counterfeited or falsified — any document which is or may be required under t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128B-</link><title>Customs Act 1960 - 128B Offences in relation to failure to make declarations</title><description>Offences in relation to failure to make declarations Any person who, being required by this Act to do so — fails to make a declaration of dutiable goods which are imported into, ex...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128C-</link><title>Customs Act 1960 - 128C Offences in relation to failure to produce trade documents</title><description>Offences in relation to failure to produce trade documents Any person who fails or refuses to produce to a proper officer of customs any document required to be produced under sect...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128D-</link><title>Customs Act 1960 - 128D Offences in relation to fraudulent evasion</title><description>Offences in relation to fraudulent evasion Any person who is in any way concerned in any fraudulent evasion of, or attempt to fraudulently evade, any customs duty or excise duty sh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128E-</link><title>Customs Act 1960 - 128E Offences in relation to goods found in person’s baggage or upon his or her person, etc.</title><description>Offences in relation to goods found in person’s baggage or upon his or her person, etc. Any person who after he or she denies having, is found to have, any dutiable or prohibited g...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128F-</link><title>Customs Act 1960 - 128F Offences in relation to importation of uncustomed or prohibited goods</title><description>Offences in relation to importation of uncustomed or prohibited goods Any person who is in any way concerned in importing any uncustomed or prohibited goods shall be guilty of an o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128G-</link><title>Customs Act 1960 - 128G Offences in relation to exportation of uncustomed or prohibited goods</title><description>Offences in relation to exportation of uncustomed or prohibited goods Any person who is in any way concerned in exporting any uncustomed or prohibited goods shall be guilty of an o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128H-</link><title>Customs Act 1960 - 128H Offences in relation to shipping, unshipping, loading, unloading, etc., of uncustomed or prohibited goods</title><description>Offences in relation to shipping, unshipping, loading, unloading, etc., of uncustomed or prohibited goods Any person who ships, unships, loads, unloads, lands or delivers, or who a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128I-</link><title>Customs Act 1960 - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in the person’s possession any — dutiable or prohibited goods, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128J-</link><title>Customs Act 1960 - 128J Offences in relation to duty-free allowances</title><description>Offences in relation to duty-free allowances Any person who sells, exchanges or gives away, or offers to sell, exchange or give away, to any person in Singapore goods which are the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128K-</link><title>Customs Act 1960 - 128K Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence</title><description>Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence Any person who — illegally removes or withdraws, ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr128L-</link><title>Customs Act 1960 - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr129-</link><title>Customs Act 1960 - 129 Penalty on refusing to answer questions or on giving false information or false document</title><description>Penalty on refusing to answer questions or on giving false information or false document Any person who, being required by this Act to answer any question put to the person by any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr130-</link><title>Customs Act 1960 - 130 (Repealed)</title><description>Repealed by Act 3 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr131-</link><title>Customs Act 1960 - 131 Evading duty by unauthorised modification of computer program or data</title><description>Evading duty by unauthorised modification of computer program or data Any person who, without the authority of the Director‑General — destroys, damages, erases or otherwise manipul...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr132-</link><title>Customs Act 1960 - 132 Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods</title><description>Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods Any person who knowingly advances or furnishes money for the purpose of es...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr133-</link><title>Customs Act 1960 - 133 Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor</title><description>Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor Any person who — is in any way concerned in adding deleterious substances t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr134-</link><title>Customs Act 1960 - 134 Offence in connection with claims for drawback</title><description>Offence in connection with claims for drawback If any person obtains, attempts to obtain or abets in obtaining, or does anything whereby there might be obtained by any person, any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr135-</link><title>Customs Act 1960 - 135 Penalty for possession of a still, etc.</title><description>Penalty for possession of a still, etc. Every person other than a person licensed under — section 63(1), or section 83(3) for manufacturing dutiable goods, who knowingly keeps or h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr136-</link><title>Customs Act 1960 - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director‑General or an officer of customs authorised by the Direct...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr137-</link><title>Customs Act 1960 - 137 Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody</title><description>Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody Any person who — assaults, abuses or obstructs any officer of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr138-</link><title>Customs Act 1960 - 138 Penalty for offering or receiving bribes</title><description>Penalty for offering or receiving bribes If any officer of customs or other person duly employed by the Singapore Customs — makes any collusive seizure or delivers up or makes any ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr139-</link><title>Customs Act 1960 - 139 Penalty for offences not otherwise provided for</title><description>Penalty for offences not otherwise provided for Every omission or neglect to comply with, and every act done or attempted to be done contrary to, the provisions of this Act, or any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr140-</link><title>Customs Act 1960 - 140 Attempts and abetments</title><description>Attempts and abetments Any person who attempts to commit any offence punishable under this Act, or abets the commission of the offence, shall be punished with the punishment provid...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr141-</link><title>Customs Act 1960 - 141 Offences by bodies of persons and by agents and employees</title><description>Offences by bodies of persons and by agents and employees Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr142-</link><title>Customs Act 1960 - 142 Action of officers no offence</title><description>Action of officers no offence Nothing done by an officer of the Government in the course of his or her duties is deemed to be an offence under this Act.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P116-</link><title>Customs Act 1960 - Part 16 REGULATIONS</title><description>Part 16 REGULATIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr143-</link><title>Customs Act 1960 - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the power...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr144-</link><title>Customs Act 1960 - 144 References in written laws and documents</title><description>References in written laws and documents Insofar as is necessary for preserving the effect of any written law or document on or after  — a reference therein to the Director‑General...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc-</link><title>Customs Act 1960 - Schedule Customs Rulings</title><description>Section 29 Customs Rulings Application for customs ruling Subject to sub-paragraph (3), any person concerned in the importation of any goods may apply to the Director‑General for a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=xy-</link><title>Customs Act 1960 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition. ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=P12-</link><title>Customs Act 1960 - Part 2 APPOINTMENT OF OFFICERS</title><description>Part 2 APPOINTMENT OF OFFICERS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr125A-</link><title>Customs Act 1960 - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to wh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Customs Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20221101?ValidDate=20221101&amp;ProvIds=pr89-</link><title>Customs Act 1960 - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Sun, 21 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr14-</link><title>Customs Act - 14 Reimposition of customs duty or excise duty</title><description>Reimposition of customs duty or excise duty If — customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and any condition to whic...</description><pubDate>Fri, 03 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210903?ValidDate=20210903&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Fri, 03 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210903?ValidDate=20210903&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Fri, 03 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr14-</link><title>Customs Act - 14 Reimposition of customs duty or excise duty</title><description>Reimposition of customs duty or excise duty If — customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and any condition to whic...</description><pubDate>Fri, 03 Sep 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr22B-</link><title>Customs Act - 22B Objection and appeal on valuation</title><description>Objection and appeal on valuation 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 ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr98B-</link><title>Customs Act - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director-General may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr22B-</link><title>Customs Act - 22B Objection and appeal on valuation</title><description>Objection and appeal on valuation 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 ...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr98B-</link><title>Customs Act - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director-General may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210903?ValidDate=20210903&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Thu, 21 Nov 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20191121?ValidDate=20191121&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Thu, 21 Nov 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20191121?ValidDate=20191121&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Thu, 21 Nov 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210903?ValidDate=20210903&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Thu, 21 Nov 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20191121?ValidDate=20191121&amp;ProvIds=pr2-</link><title>Customs Act - 2 Scope of Act</title><description>Scope of Act This Act shall not apply to — such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufactu...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr2-</link><title>Customs Act - 2 Scope of Act</title><description>Scope of Act This Act shall not apply to — such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufactu...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Mon, 01 Apr 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20210903?ValidDate=20210903&amp;ProvIds=pr5-</link><title>Customs Act - 5 Powers of Director-General to delegate</title><description>Powers of Director-General to delegate The Director-General may confer on any senior officer of customs appointed under section 4(4) all or any of the powers conferred on the Dire...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=P1III-</link><title>Customs Act - Part III LEVYING OF DUTY AND TAX</title><description>Part III LEVYING OF DUTY AND TAX</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr11-</link><title>Customs Act - 11 Power of Director-General to waive duty, etc.</title><description>Power of Director-General to waive duty, etc. The Director-General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the paymen...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr13-</link><title>Customs Act - 13 Power of Minister to exempt</title><description>Power of Minister to exempt The Minister may, by order published in the Gazette , exempt any class of goods or persons from — any provision of this Act; or the payment of the whol...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr17-</link><title>Customs Act - 17 Tax on motor vehicles using heavy fuel oil, etc.</title><description>Tax on motor vehicles using heavy fuel oil, etc. Notwithstanding and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any oth...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr17A-</link><title>Customs Act - 17A Exemption from, and other changes in liability to, special tax</title><description>Exemption from, and other changes in liability to, special tax The Minister may — prescribe an exemption from section 17 (including from the special tax chargeable under section 1...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr17B-</link><title>Customs Act - 17B Presumptions relating to special tax</title><description>Presumptions relating to special tax For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved — for a mo...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr18-</link><title>Customs Act - 18 Recovery of special tax in arrears</title><description>Recovery of special tax in arrears Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr19-</link><title>Customs Act - 19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid</title><description>Claims for duties, taxes, fees and other charges overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund or return of any money that —...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr20-</link><title>Customs Act - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refun...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr38-</link><title>Customs Act - 38 Power to prohibit imports and exports</title><description>Power to prohibit imports and exports The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapor...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr42-</link><title>Customs Act - 42 Liability in respect of duty for goods unaccounted for, etc.</title><description>Liability in respect of duty for goods unaccounted for, etc. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit wareh...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=P1VIII-</link><title>Customs Act - Part VIII (Repealed)</title><description>Repealed by Act 5 of 2015 wef 01/04/2015</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr136-</link><title>Customs Act - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director-General or an officer of customs authorised by the Direc...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190218?ValidDate=20190218&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr5-</link><title>Customs Act - 5 Powers of Director-General to delegate</title><description>Powers of Director-General to delegate The Director-General may confer on any senior officer of customs appointed under section 4(4) all or any of the powers conferred on the Dire...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=P1III-</link><title>Customs Act - Part III LEVYING OF DUTY AND TAX</title><description>Part III LEVYING OF DUTY AND TAX</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr11-</link><title>Customs Act - 11 Power of Director-General to waive duty, etc.</title><description>Power of Director-General to waive duty, etc. The Director-General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the paymen...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr13-</link><title>Customs Act - 13 Power of Minister to exempt</title><description>Power of Minister to exempt The Minister may, by order published in the Gazette , exempt any class of goods or persons from — any provision of this Act; or the payment of the whol...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr17-</link><title>Customs Act - 17 Tax on motor vehicles using heavy fuel oil, etc.</title><description>Tax on motor vehicles using heavy fuel oil, etc. Notwithstanding and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any oth...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr17A-</link><title>Customs Act - 17A Exemption from, and other changes in liability to, special tax</title><description>Exemption from, and other changes in liability to, special tax The Minister may — prescribe an exemption from section 17 (including from the special tax chargeable under section 1...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr17B-</link><title>Customs Act - 17B Presumptions relating to special tax</title><description>Presumptions relating to special tax For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved — for a mo...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr18-</link><title>Customs Act - 18 Recovery of special tax in arrears</title><description>Recovery of special tax in arrears Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr19-</link><title>Customs Act - 19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid</title><description>Claims for duties, taxes, fees and other charges overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund or return of any money that —...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr20-</link><title>Customs Act - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refun...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr38-</link><title>Customs Act - 38 Power to prohibit imports and exports</title><description>Power to prohibit imports and exports The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapor...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr42-</link><title>Customs Act - 42 Liability in respect of duty for goods unaccounted for, etc.</title><description>Liability in respect of duty for goods unaccounted for, etc. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit wareh...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=P1VIII-</link><title>Customs Act - Part VIII (Repealed)</title><description>Repealed by Act 5 of 2015 wef 01/04/2015</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr136-</link><title>Customs Act - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director-General or an officer of customs authorised by the Direc...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Mon, 18 Feb 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=P1VIII-</link><title>Customs Act - Part VIII (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=P1VIII-</link><title>Customs Act - Part VIII (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Wed, 10 Oct 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=P1VIII-XX-P1VIII-</link><title>Customs Act - Part VIII (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=</link><title>Customs Act - deleteElement</title><description>SALE OF INTOXICATING LIQUORS Liquors Licensing Board There shall be a Liquors Licensing Board (referred to in this Act as the Board) which shall consist of a chairman, a vice-chai...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=P1VIII-XX-P1VIII-</link><title>Customs Act - Part VIII (Repealed)</title><description>Repealed by Act 5 of 2015</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=</link><title>Customs Act - deleteElement</title><description>SALE OF INTOXICATING LIQUORS Liquors Licensing Board There shall be a Liquors Licensing Board (referred to in this Act as the Board) which shall consist of a chairman, a vice-chai...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20190401?ValidDate=20190401&amp;ProvIds=pr1-</link><title>Customs Act - 1 Short title</title><description>Short title This Act may be cited as the Customs Act .</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr29-</link><title>Customs Act - 29 Customs rulings</title><description>Customs rulings The Director-General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr31-</link><title>Customs Act - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Notwithstanding the provisions of any other written law, no person shall import or export dutiable goods or tranship goods of a class dutia...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr51-</link><title>Customs Act - 51 Licensed warehouses</title><description>Licensed warehouses 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 li...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr54-</link><title>Customs Act - 54 Power to open and examine goods or packages</title><description>Power to open and examine goods or packages A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr63-</link><title>Customs Act - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-Genera...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr66-</link><title>Customs Act - 66 Bottling warehouse</title><description>Bottling warehouse No person shall bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in a...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr78-</link><title>Customs Act - 78 Drawback on imported tobacco manufactured in Singapore</title><description>Drawback on imported tobacco manufactured in Singapore Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the m...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr82-</link><title>Customs Act - 82 Duty free shops for tourists</title><description>Duty free shops for tourists 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 Act as t...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=P1XI-</link><title>Customs Act - Part XI COMPOSITE LICENCE</title><description>Part XI COMPOSITE LICENCE</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr83-</link><title>Customs Act - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 1...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr87-</link><title>Customs Act - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate h...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr90-</link><title>Customs Act - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or his agent shall keep the following documents and records relating to the goods: invoices; books of acc...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr98-</link><title>Customs Act - 98 Director-General may charge rates, etc.</title><description>Director-General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (referred to in this section as the applicant), t...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr98A-</link><title>Customs Act - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director-General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act;...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr98B-</link><title>Customs Act - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director-General may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr98C-</link><title>Customs Act - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to his hands on behalf of the...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr118-</link><title>Customs Act - 118 Analyst’s certificate</title><description>Analyst’s certificate A certificate purporting to be signed by an analyst employed by such laboratory as the Director-General may specify (referred to in this section as an analys...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr119-</link><title>Customs Act - 119 Imprisonment for non-payment of fine</title><description>Imprisonment for non-payment of fine Notwithstanding the provisions of the Criminal Procedure Code (Cap. 68), the period of imprisonment imposed by any court in respect of the non...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr125A-</link><title>Customs Act - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to w...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr128-</link><title>Customs Act - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made , orally or in wr...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr128I-</link><title>Customs Act - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in his possession any — dutiable or prohibited goods, except u...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr128L-</link><title>Customs Act - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, o...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr136-</link><title>Customs Act - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director-General, any person, being in charge of a motor vehicle ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20140401?ValidDate=20140401&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=xy-oc1-</link><title>Customs Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Customs Act have been renumbered by the Law Revision Commissioners in this 2004 Revised Edition. This Comparative Table...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=xy-oc2-</link><title>Customs Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Customs Act were renumbered by the Law Revision Commissioners in the 2001 Revised Edition This Comparative Table is pro...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20140401?ValidDate=20140401&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act. It is not part of the Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Reading ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr136-</link><title>Customs Act - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director-General, any person, being in charge of a motor vehicle ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20191121?ValidDate=20191121&amp;ProvIds=pr98B-</link><title>Customs Act - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director-General may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr1-</link><title>Customs Act - 1 Short title</title><description>Short title This Act may be cited as the Customs Act .</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr29-</link><title>Customs Act - 29 Customs rulings</title><description>Customs rulings The Director-General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr31-</link><title>Customs Act - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Notwithstanding the provisions of any other written law, no person shall import or export dutiable goods or tranship goods of a class dutia...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr51-</link><title>Customs Act - 51 Licensed warehouses</title><description>Licensed warehouses 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 li...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr54-</link><title>Customs Act - 54 Power to open and examine goods or packages</title><description>Power to open and examine goods or packages A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr63-</link><title>Customs Act - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-Genera...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr66-</link><title>Customs Act - 66 Bottling warehouse</title><description>Bottling warehouse No person shall bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in a...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr78-</link><title>Customs Act - 78 Drawback on imported tobacco manufactured in Singapore</title><description>Drawback on imported tobacco manufactured in Singapore Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the m...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr82-</link><title>Customs Act - 82 Duty free shops for tourists</title><description>Duty free shops for tourists 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 Act as t...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=P1XI-</link><title>Customs Act - Part XI COMPOSITE LICENCE</title><description>Part XI COMPOSITE LICENCE</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr83-</link><title>Customs Act - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 1...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr87-</link><title>Customs Act - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate h...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr90-</link><title>Customs Act - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or his agent shall keep the following documents and records relating to the goods: invoices; books of acc...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr98-</link><title>Customs Act - 98 Director-General may charge rates, etc.</title><description>Director-General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (referred to in this section as the applicant), t...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr98A-</link><title>Customs Act - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director-General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act;...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr98C-</link><title>Customs Act - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to his hands on behalf of the...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr118-</link><title>Customs Act - 118 Analyst’s certificate</title><description>Analyst’s certificate A certificate purporting to be signed by an analyst employed by such laboratory as the Director-General may specify (referred to in this section as an analys...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr119-</link><title>Customs Act - 119 Imprisonment for non-payment of fine</title><description>Imprisonment for non-payment of fine Notwithstanding the provisions of the Criminal Procedure Code (Cap. 68), the period of imprisonment imposed by any court in respect of the non...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr125A-</link><title>Customs Act - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to w...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr128-</link><title>Customs Act - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made , orally or in wr...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr128I-</link><title>Customs Act - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in his possession any — dutiable or prohibited goods, except u...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr128L-</link><title>Customs Act - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, o...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=xy-oc1-</link><title>Customs Act - Comparative Table</title><description>The following provisions in the 2001 Revised Edition of the Customs Act have been renumbered by the Law Revision Commissioners in this 2004 Revised Edition. This Comparative Table...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=xy-oc2-</link><title>Customs Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Customs Act were renumbered by the Law Revision Commissioners in the 2001 Revised Edition This Comparative Table is pro...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=P1XIV-</link><title>Customs Act - Part XIV PROVISIONS AS TO TRIALS AND PROCEEDINGS</title><description>Part XIV PROVISIONS AS TO TRIALS AND PROCEEDINGS</description><pubDate>Tue, 01 Jan 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr125A-</link><title>Customs Act - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to w...</description><pubDate>Tue, 01 Jan 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Tue, 01 Jan 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr125A-</link><title>Customs Act - 125A Customs ticket notice</title><description>Customs ticket notice Where an officer of customs has reasonable grounds for believing that a person has committed an offence under this Act which is prescribed as an offence to w...</description><pubDate>Tue, 01 Jan 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Tue, 01 Jan 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=P1XIV-</link><title>Customs Act - Part XIV PROVISIONS AS TO TRIALS AND PROCEEDINGS</title><description>Part XIV PROVISIONS AS TO TRIALS AND PROCEEDINGS</description><pubDate>Tue, 01 Jan 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr98-</link><title>Customs Act - 98 Director-General may charge rates, etc.</title><description>Director-General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (referred to in this section as the applicant), t...</description><pubDate>Wed, 19 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Wed, 19 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Wed, 19 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Wed, 19 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr98-</link><title>Customs Act - 98 Director-General may charge rates, etc.</title><description>Director-General may charge rates, etc. Where, upon the application of a person having the possession and management of any place (referred to in this section as the applicant), t...</description><pubDate>Wed, 19 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Wed, 19 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr31-</link><title>Customs Act - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Notwithstanding the provisions of any other written law, no person shall import or export dutiable goods or tranship goods of a class dutia...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr51-</link><title>Customs Act - 51 Licensed warehouses</title><description>Licensed warehouses 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 li...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr63-</link><title>Customs Act - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-Genera...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr66-</link><title>Customs Act - 66 Bottling warehouse</title><description>Bottling warehouse No person shall bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in a...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr82-</link><title>Customs Act - 82 Duty free shops for tourists</title><description>Duty free shops for tourists 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 Act as t...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr83-</link><title>Customs Act - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 1...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=P1XII-</link><title>Customs Act - Part XII MISCELLANEOUS PROVISIONS</title><description>Part XII MISCELLANEOUS PROVISIONS</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr87-</link><title>Customs Act - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate h...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr90-</link><title>Customs Act - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or his agent shall keep the following documents and records relating to the goods: invoices; books of acc...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr98A-</link><title>Customs Act - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director-General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act;...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr98B-</link><title>Customs Act - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director-General may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr98C-</link><title>Customs Act - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to his hands on behalf of the...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr128-</link><title>Customs Act - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made , orally or in wr...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr128I-</link><title>Customs Act - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in his possession any — dutiable or prohibited goods, except u...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr128L-</link><title>Customs Act - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, o...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr136-</link><title>Customs Act - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director-General, any person, being in charge of a motor vehicle ...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr143-</link><title>Customs Act - 143 Power to make regulations</title><description>Power to make regulations The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation — to regulate the powe...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr31-</link><title>Customs Act - 31 Place of import, export or transhipment</title><description>Place of import, export or transhipment Notwithstanding the provisions of any other written law, no person shall import or export dutiable goods or tranship goods of a class dutia...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr51-</link><title>Customs Act - 51 Licensed warehouses</title><description>Licensed warehouses 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 li...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr63-</link><title>Customs Act - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-Genera...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr66-</link><title>Customs Act - 66 Bottling warehouse</title><description>Bottling warehouse No person shall bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in a...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr82-</link><title>Customs Act - 82 Duty free shops for tourists</title><description>Duty free shops for tourists 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 Act as t...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr83-</link><title>Customs Act - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 1...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr87-</link><title>Customs Act - 87 Preservation of records</title><description>Preservation of records Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate h...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr89-</link><title>Customs Act - 89 Information not to be published or disclosed</title><description>Information not to be published or disclosed No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the ...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr90-</link><title>Customs Act - 90 Retention of trade documents</title><description>Retention of trade documents Every importer or exporter of dutiable goods or his agent shall keep the following documents and records relating to the goods: invoices; books of acc...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr98A-</link><title>Customs Act - 98A Late payment charges and interest</title><description>Late payment charges and interest The Director-General may impose — charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act;...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr98B-</link><title>Customs Act - 98B Power to appoint agent, etc., for recovery of duty</title><description>Power to appoint agent, etc., for recovery of duty The Director-General may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr98C-</link><title>Customs Act - 98C Indemnification of agent</title><description>Indemnification of agent Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to his hands on behalf of the...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr128-</link><title>Customs Act - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes or causes to be made , orally or in wr...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr128I-</link><title>Customs Act - 128I Offences in relation to possession, storage, conveying and harbouring of goods</title><description>Offences in relation to possession, storage, conveying and harbouring of goods Any person who — stores, keeps or has in his possession any — dutiable or prohibited goods, except u...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr128L-</link><title>Customs Act - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, o...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr136-</link><title>Customs Act - 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel</title><description>Motor vehicle leaving Singapore without prescribed amount of motor fuel Except with the written permission of the Director-General, any person, being in charge of a motor vehicle ...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=P1XII-</link><title>Customs Act - Part XII MISCELLANEOUS PROVISIONS</title><description>Part XII MISCELLANEOUS PROVISIONS</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr113-</link><title>Customs Act - 113 Who may prosecute</title><description>Who may prosecute Prosecutions, in respect of offences committed under this Act, may, with the authorisation of the Public Prosecutor, be conducted by a senior officer of customs ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr113-</link><title>Customs Act - 113 Who may prosecute</title><description>Who may prosecute Prosecutions, in respect of offences committed under this Act, may, with the authorisation of the Public Prosecutor, be conducted by a senior officer of customs ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=Sc-</link><title>Customs Act - Schedule Customs Rulings</title><description>Section 29 Customs Rulings Application for customs ruling Subject to sub-paragraph (3), any person concerned in the importation of any goods may apply to the Director-General for ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110101?ValidDate=20110101&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110101?ValidDate=20110101&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=Sc-</link><title>Customs Act - Schedule Customs Rulings</title><description>Section 29 Customs Rulings Application for customs ruling Subject to sub-paragraph (3), any person concerned in the importation of any goods may apply to the Director-General for ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr20-</link><title>Customs Act - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refun...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr29-</link><title>Customs Act - 29 Customs rulings</title><description>Customs rulings The Director-General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with ...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr50-</link><title>Customs Act - 50 (Repealed)</title><description>Repealed by Act 3/2008 wef 04/04/2008</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=pr63-</link><title>Customs Act - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-Genera...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr68-</link><title>Customs Act - 68 Exemption</title><description>Exemption Nothing in this Act shall apply to — any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=pr71-</link><title>Customs Act - 71 Retail sale to be licensed</title><description>Retail sale to be licensed 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 sal...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=P1X-</link><title>Customs Act - Part X DUTY FREE SHOPS FOR TOURISTS</title><description>Part X DUTY FREE SHOPS FOR TOURISTS</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=pr83-</link><title>Customs Act - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 1...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=pr128-</link><title>Customs Act - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes, orally or in writing, or signs any de...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr128L-</link><title>Customs Act - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, o...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=xv-</link><title>Customs Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Customs Act . It is not part of this Act. Ordinance 44 of 1960 Customs Ordinance 1960 Date of First Readin...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr63-</link><title>Customs Act - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-Genera...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr83-</link><title>Customs Act - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 1...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr128-</link><title>Customs Act - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes, orally or in writing, or signs any de...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr128L-</link><title>Customs Act - 128L Penalty for various offences</title><description>Penalty for various offences Any person who is guilty of an offence under section 128(1), 128A(1), 128B(1) or 128C shall be liable on conviction to a fine not exceeding $10,000, o...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20130101?ValidDate=20130101&amp;ProvIds=pr29-</link><title>Customs Act - 29 Customs rulings</title><description>Customs rulings The Director-General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with ...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr71-</link><title>Customs Act - 71 Retail sale to be licensed</title><description>Retail sale to be licensed 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 sal...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr20-</link><title>Customs Act - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refun...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr50-</link><title>Customs Act - 50 (Repealed)</title><description>Repealed by Act 3/2008 wef 04/04/2008</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=pr68-</link><title>Customs Act - 68 Exemption</title><description>Exemption Nothing in this Act shall apply to — any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist...</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20211121?ValidDate=20211121&amp;ProvIds=P1X-</link><title>Customs Act - Part X DUTY FREE SHOPS FOR TOURISTS</title><description>Part X DUTY FREE SHOPS FOR TOURISTS</description><pubDate>Mon, 01 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr3-</link><title>Customs Act - 3 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — agent , in relation to a vessel, includes a chinchew and a comprador; aircraft includes any kind of craft which...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr13-</link><title>Customs Act - 13 Power of Minister to exempt</title><description>Power of Minister to exempt The Minister may, by order published in the Gazette , exempt any class of goods or persons from — any provision of this Act; or the payment of the whol...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr17-</link><title>Customs Act - 17 Tax on motor vehicles using heavy fuel oil, etc.</title><description>Tax on motor vehicles using heavy fuel oil, etc. Notwithstanding and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any oth...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr20-</link><title>Customs Act - 20 Payment of duty, etc., short levied or erroneously refunded</title><description>Payment of duty, etc., short levied or erroneously refunded Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refun...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr21-</link><title>Customs Act - 21 Calculation of duty</title><description>Calculation of duty The rate of customs duty or excise duty and the valuation, if any, applicable to any goods shall be — in the case of goods lawfully imported or manufactured in...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr27-</link><title>Customs Act - 27 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control No dutiable goods shall be removed from customs control except — after payment of the customs duty or excise duty payable thereon; u...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr29-</link><title>Customs Act - 29 Customs rulings</title><description>Customs rulings The Director-General may, on an application made in accordance with the Schedule , make a ruling on any of the matters specified in the Schedule in accordance with...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=pr34-</link><title>Customs Act - 34 Permit to remove goods</title><description>Permit to remove goods 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 a...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr50-</link><title>Customs Act - 50 (Repealed)</title><description>Repealed by Act 3/2008</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr52-</link><title>Customs Act - 52 Dutiable goods to be deposited in free trade zone</title><description>Dutiable goods to be deposited in free trade zone All dutiable goods imported into Singapore — by sea, shall on first arrival be landed and deposited by the importer or his agent ...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr54-</link><title>Customs Act - 54 Power to open and examine goods or packages</title><description>Power to open and examine goods or packages A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr59-</link><title>Customs Act - 59 Removal of dutiable goods from customs control</title><description>Removal of dutiable goods from customs control Every owner of goods warehoused under section 51, 52, 60 or 83 shall, before removal of the goods or any part thereof from customs c...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr63-</link><title>Customs Act - 63 Licence to manufacture dutiable goods</title><description>Licence to manufacture dutiable goods No person shall manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director-Genera...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=pr64-</link><title>Customs Act - 64 No person except licensee to keep a still, etc.</title><description>No person except licensee to keep a still, etc. No person, other than the holder of a licence under section 63(1), or under section 83(3) for manufacturing dutiable goods, shall k...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=pr66-</link><title>Customs Act - 66 Bottling warehouse</title><description>Bottling warehouse No person shall bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in a...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr67-</link><title>Customs Act - 67 Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.</title><description>Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc. No person, other than the holder of a licence under section 66(1), or under section 83(3) for bott...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080901?ValidDate=20080901&amp;ProvIds=pr78-</link><title>Customs Act - 78 Drawback on imported tobacco manufactured in Singapore</title><description>Drawback on imported tobacco manufactured in Singapore Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the m...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=P1X-</link><title>Customs Act - Part X DUTY FREE SHOPS FOR TOURISTS</title><description>Part X DUTY FREE SHOPS FOR TOURISTS</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=</link><title>Customs Act - deleteElement</title><description>Drawback on goods sold to tourists Repealed by Act 4/2003</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20121219?ValidDate=20121219&amp;ProvIds=P1XI-</link><title>Customs Act - Part XI composite LICENCE</title><description>composite LICENCE</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr83-</link><title>Customs Act - 83 Grant of composite licence</title><description>Grant of composite licence Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act (Cap. 1...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr84-</link><title>Customs Act - 84 (Repealed)</title><description>Sale by retail vested in Director-General Repealed by Act 4/2003</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr90-</link><title>Customs Act - 90 Retention of trade documents</title><description>Retention of trade documents Notwithstanding section 87, every importer or exporter of dutiable goods or his agent shall keep the following documents and records relating to the g...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20110101?ValidDate=20110101&amp;ProvIds=pr118-</link><title>Customs Act - 118 Analyst’s certificate</title><description>Analyst’s certificate A certificate purporting to be signed by an analyst employed by such laboratory as the Director-General may specify (referred to in this section as an analys...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=P1XV-</link><title>Customs Act - Part XV OFFENCES AND PENALTIES</title><description>Part XV OFFENCES AND PENALTIES</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20080404?ValidDate=20080404&amp;ProvIds=pr128-</link><title>Customs Act - 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents</title><description>Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents Any person who — makes, orally or in writing, or signs any de...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/CA1960/Historical/20181010?ValidDate=20181010&amp;ProvIds=pr128A-</link><title>Customs Act - 128A Offences in relation to falsifying documents</title><description>Offences in relation to falsifying documents Any person who — counterfeits or falsifies, or uses, when counterfeited or falsified — any document which is or may be required under ...</description><pubDate>Fri, 04 Apr 2008 00:00:00 +0800</pubDate></item></channel></rss>