Dutiable goods to be deposited in free trade zone
52.—(1)  All dutiable goods imported into Singapore —
(a)by sea, shall on first arrival be landed and deposited by the importer or his agent in a free trade zone; and
(b)by any other means, shall on first arrival or landing be deposited by the importer or his agent in a Government warehouse, licensed factory warehouse or licensed warehouse or, if so required, a customs office or customs station or in any other place approved by the Director-General in writing.
(2)  If the Director-General is satisfied that for any reason it is not practicable to land or deposit any dutiable goods in a free trade zone or in a Government warehouse, licensed factory warehouse or licensed warehouse, or a customs office or a customs station or in any other place approved by the Director-General in writing, he may exempt those goods from being so landed or deposited, subject to such conditions as he may impose.
(3)  Notwithstanding subsection (1), such goods as may be prescribed by the Minister under section 5(4) of the Free Trade Zones Act (Cap. 114), shall —
(a)be deposited in a Government warehouse, licensed factory warehouse or licensed warehouse; and
(b)be liable to warehouse rent at the prescribed rates applicable to those goods.
(4)  Any dutiable goods imported by rail may be consigned to, and shall be deemed to have first arrived on reaching, the customs station along the railway.
[29/98]
(5)  This section shall not apply to goods lawfully imported —
(a)by post; and
(b)by rail as stores for use in railway restaurant cars.