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, either generally or for the separate and exclusive import, export and transhipment of goods by a particular person or class of persons;
(e)to prescribe customs airports for the import, export and transhipment of dutiable goods by air, either generally or for the separate and exclusive import, export and transhipment by a particular person or class of persons;
(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;
(ha)for the registration of any person making a declaration under this Act;
(hb)to provide for matters relating to the World Customs Organization SAFE Framework of Standards to Facilitate and Secure Global Trade or any other similar framework by any international body;
(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 must 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;
(s)to regulate the grant and transfer of licences;
(sa)to provide that no compensation may be given in the event of a suspension, withdrawal or surrender of a licence;
(sb)to prescribe the fees to be paid for any declaration, or any application for or grant of any licence, permit, authorisation, approval or registration, or for any other matter or thing done under this Act by officers of customs, and for any service rendered by officers of customs which is not required to be done under this Act, and to provide for the circumstances in which such fees or any part thereof may be refunded;
(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 is permitted;
(u)[Deleted by Act 5 of 2015]
(v)[Deleted by Act 5 of 2015]
(w)[Deleted by Act 18 of 2012]
(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.
[3/2008; 25/2011; 18/2012; 5/2015]
(2)  All regulations and orders made under this Act must be presented to Parliament as soon as possible after publication in the Gazette.