Place of import, export or transhipment
31.—(1)  Notwithstanding the provisions of any other written law, no person shall import or export dutiable goods or tranship goods of a class dutiable on import except —
(a)by sea, at such authorised piers and places in Singapore as may be prescribed for the purposes of this section;
(b)by air, at a customs airport;
(c)by rail, at the customs station along the railway; or
(d)by road.
[29/98]
(2)  No dutiable goods, other than accompanied personal effects and baggage, shall be imported by road except during such times and under such conditions as may be approved by the Director-General.