Power to make regulations
143.—(1)  The Minister may make regulations for carrying out the purposes and provisions of this Act and, in particular, may make regulation —
(a)to regulate the powers and duties to be exercised and performed by officers of customs;
(b)to provide for the ranks, uniforms, insignias or badges of rank, accoutrements and equipment of officers of customs;
(c)to regulate the conduct of all matters relating to the collection of duties and taxes under this Act;
(d)to prescribe customs offices and customs stations;
(e)to prescribe customs airports for the import, export and transhipment of dutiable goods by air;
(f)to specify the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Singapore and to fix the rate of drawback thereon and to prohibit the payment of drawback upon the re-export of any specified goods or description of goods;
(g)to prescribe the method of importing, exporting or removing any dutiable goods;
(h)to prescribe the manner in which goods of a class dutiable on import may be transhipped;
(i)to prescribe the procedure relating to documentation, storage, movement, examination, sealing and security of containers and containerised cargoes;
(j)to prescribe the manner and method of payment of any duty payable or chargeable under this Act;
(k)to prescribe the days and times during which any customs office, customs station, Government warehouse, licensed warehouse or bottling warehouse may be open for business;
(l)to regulate the deposit, custody and withdrawal of goods in and from Government warehouses, licensed warehouses and bottling warehouses and the management and control of the same;
(m)to prescribe the amount to be paid as warehouse rent on goods deposited in a Government warehouse;
(n)to prescribe the manner in which intoxicating liquor shall be denatured in a Government warehouse or licensed warehouse;
(o)to regulate the erection, inspection, supervision, management and control of distilleries, breweries or tobacco or other factories and the fittings, implements, machinery and apparatus maintained therein;
(p)to regulate the hours during which manufacture may or may not take place and during which goods may be removed from a distillery, brewery or tobacco or other factory;
(q)to regulate the blending, compounding, varying and bottling of intoxicating liquors in bottling warehouses and to fix the fees to be paid for bottling dutiable intoxicating liquor;
(r)to prescribe the books to be kept by licensees, other than licensees under Part VIII;
(s)to regulate the grant and transfer of licences other than licences under Part VIII;
(t)to prescribe the rates of overtime fees to be paid when officers of customs are required to work beyond the ordinary hours prescribed and the conditions under which the overtime shall be permitted;
(u)to regulate the proceedings of the Liquors Licensing Board, the election of their members, the grant and transfer of licences under their authority and the fees for the licences or transfers of licences;
(v)to regulate the management of premises licensed by the Liquors Licensing Board;
(w)to prescribe the fees to be paid for the survey of dutiable goods;
(x)to prescribe the offences which may be compounded and the manner in which, and the officers of customs by whom, they may be compounded;
(y)to prescribe penalties for any contravention or failure to comply with any of the provisions of the regulations made under this section except that no such penalty shall exceed the penalty prescribed under section 139; and
(z)to prescribe anything which is to be or may be prescribed under the provisions of this Act.
[23/93; 24/96; 4/2003]
(2)  All regulations and orders made under this Act shall be presented to Parliament as soon as possible after publication in the Gazette.
[23/93]
[3/2008 wef 04/04/2008]