31.—(1) Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except —
(a)
by sea —
(i)
at such authorised piers and places in Singapore as may be prescribed generally for all goods or in relation to such goods as may be specified; or
(ii)
at such piers and places in Singapore that the Director‑General, under prescribed circumstances, determines to be authorised piers and places in relation to such goods as the Director‑General may determine;
(b)
by air, at a customs airport;
(c)
by rail, at the customs station along the railway; or
(d)
by road.
[25/2011]
(1A) In prescribing an authorised pier or place in Singapore or the circumstances in which the Director‑General may determine an authorised pier or place for the purposes of subsection (1)(a), the Minister may prescribe that the operator of the authorised pier or place comply with such requirements and restrictions as the Director‑General may impose in connection with any operations carried out at the authorised pier or place.
[25/2011]
(2) Dutiable goods, other than accompanied personal effects and baggage, must not be imported by road except during such times and under such conditions as may be approved by the Director‑General.