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.
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(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.