Permit to remove goods
34.—(1)  Subject to subsections (2) and (3), no dutiable goods imported and no goods of a class dutiable on import intended for transhipment or in transit shall on arrival be removed —
(a)from the vessel on which the goods arrived;
(b)from the customs airport at which the goods arrived;
(c)from the customs station along the railway at which the goods arrived;
(d)beyond any customs station at Woodlands or Tuas if the goods were brought into Singapore by road; or
(e)from the free trade zone in which the goods were deposited or landed,
except under and in accordance with the conditions contained in a permit issued by the proper officer of customs in such form as may be determined by the Director-General.
[23/93; 29/98]
(2)  No permit shall be required for the removal —
(a)by an authority administering a free trade zone of any dutiable goods from a vessel directly into the free trade zone, if a full and correct inward manifest as required under section 39 has been furnished to the proper officer of customs;
(b)of dutiable goods (other than intoxicating liquors or tobacco) the duty on which does not exceed such amount as the Minister may by order prescribe and which is in the possession or in the baggage of any person arriving in Singapore;
(c)of intoxicating liquors or tobacco of such type and quantity as —
(i)the Minister may by order prescribe; or
(ii)the Director-General may, subject to any general or special directions of the Minister, determine,
and which is in the possession or in the baggage of any person arriving in Singapore;
[3/2008 wef 04/04/2008]
(d)of motor fuel or petroleum for use in the propulsion of a motor vehicle or an aircraft which —
(i)in relation to a motor vehicle —
(A)is carried in a fuel supply tank of the motor vehicle; or
[Act 25 of 2011 wef 01/01/2012]
(B)is of such amount as the Minister may by order prescribe and which is carried in a spare container of the motor vehicle; and
(ii)in relation to an aircraft, is carried in the fuel supply tank of the aircraft;
[Act 25 of 2011 wef 01/01/2012]
(e)of dutiable goods imported by post unless so required by the proper officer of customs; and
(f)of such dutiable goods as the Director-General may, subject to any general or special directions of the Minister, determine.
[23/93; 4/2003]
[3/2008 wef 04/04/2008]
(3)  The Director-General may, subject to such conditions as he may impose, authorise any person to remove, without a permit, goods of a class dutiable on import intended for transhipment or in transit —
(a)from an aircraft into the free trade zone in a customs airport and to be transhipped from that free trade zone directly into another aircraft at the same airport; or
(b)from the free trade zone to be transhipped directly to a vessel berthed at the same free trade zone.
[23/93]