Time of importation when duty is imposed
28.  When, by virtue of an order made under section 10(1), a customs duty or excise duty is fixed on any goods which previously were not dutiable goods or any customs duty or excise duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by a notification made under section 38 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed shall be deemed to have had effect, such importation or exportation shall, notwithstanding anything in this Act, be deemed to be —
(a)in the case of importation by sea, the time at which the vessel importing the goods had actually come within the limits of the port of Singapore to which the goods are consigned;
(b)in the case of importation by road or rail, the time at which the goods come within Singapore;
(c)in the case of importation by air, the time at which the aircraft lands at a customs airport;
(d)in the case of importation from a free trade zone, the time at which the goods enter the customs territory;
(e)in the case of exportation by sea, the time at which shipment of the goods on board the vessel by which they were exported commenced;
(f)in the case of exportation by road or rail, the time at which the goods leave Singapore;
(g)in the case of exportation by air, the time at which the aircraft leaves a customs airport; and
(h)in the case of goods removed from the customs territory into a free trade zone for export, the time at which the goods are brought into the free trade zone.
[33/2000]