Dutiable goods to be deposited in free trade zone
52.—(1)  All dutiable goods imported into Singapore —
(a)by sea, must on first arrival be landed and deposited by the importer or the importer’s agent in a free trade zone; and
(b)by any other means, must on first arrival or landing be deposited by the importer or the importer’s 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]
(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, the Director‑General may exempt those goods from being so landed or deposited, subject to any conditions that the Director‑General may impose.
[3/2008]
(3)  Despite subsection (1), such goods as may be prescribed by the Minister under section 5(4) of the Free Trade Zones Act 1966 —
(a)must be deposited in a Government warehouse or licensed warehouse; and
(b)are liable to warehouse rent at the prescribed rates applicable to those goods.
[3/2008]
(4)  Any dutiable goods imported by rail may be consigned to, and are deemed to have first arrived on reaching, the customs station along the railway.
(5)  This section does not apply to goods lawfully imported —
(a)by post; and
(b)by rail as stores for use in railway restaurant cars.