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 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.
[3/2008 wef 04/04/2008]
(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 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.
[3/2008 wef 04/04/2008]
(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 or licensed warehouse; and
(b)
be liable to warehouse rent at the prescribed rates applicable to those goods.
[3/2008 wef 04/04/2008]
(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.