Customs Act 1960
Table of Contents
Long Title
Part 1 PRELIMINARY
1 Short title
2 Scope of Act
3 Interpretation
Part 2 APPOINTMENT OF OFFICERS
4 Appointment of Director‑General and other officers
5 Powers of Director‑General to delegate
6 Officers of customs to be public servants
6A Officers of customs to be armed
7 Powers of police officers
8 Authority card to be produced
9 Persons employed on customs duty to be deemed proper officers of customs
Part 3 LEVYING OF DUTY AND TAX
10 Levying of duties
11 Power of Director‑General to waive duty, etc.
12 Measuring and testing by proper officers of customs
13 Power of Minister to exempt
14 Reimposition of customs duty or excise duty
15 Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control
16 Rebate for motor cars
17 Tax on motor vehicles using heavy fuel oil, etc.
17A Exemption from, and other changes in liability to, special tax
17B Presumptions relating to special tax
18 Recovery of special tax in arrears
19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid
20 Payment of duty, etc., short levied or erroneously refunded
21 Calculation of duty
22 Value of imported or locally-manufactured goods, other than motor spirit, for excise duty
22A Value of imported goods for customs duty
22B Objection and appeal on valuation
23 Value of imported and locally-manufactured motor spirit
24 Value of motor spirit where variation in price
25 Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available
26 Question as to price of motor spirit to be decided by Director‑General
27 Removal of dutiable goods from customs control
28 Time of importation when duty is imposed
29 Customs rulings
30 Import of trade samples
Part 4 IMPORTATION AND EXPORTATION
31 Place of import, export or transhipment
32 Registration of importers and agencies in respect of goods made dutiable
33 Import and export to be in accordance with regulations
34 Permit to remove goods
35 (Repealed)
36 Goods removed in accordance with declaration not to be relanded
37 Declaration
38 Power to prohibit imports and exports
39 Particulars of goods inwards to be furnished
40 Correction to be made on completion of discharge
41 Particulars of goods exported to be furnished
42 Liability in respect of duty for goods unaccounted for, etc.
Part 5 GENERAL PROVISIONS AFFECTING AIRCRAFT AND VESSELS IN TERRITORIAL WATERS
43 Master of vessel to obey signals from preventive vessels and instructions by officer of customs
44 Goods not specified in manifest to be deemed uncustomed
45 Missing goods deemed to have been illegally landed
46 Accommodation in vessel to be provided for proper officer of customs
47 Power to lock up goods dutiable on import
48 Prohibition of carriage of dutiable goods in local craft
Part 6 WAREHOUSING
49 Government warehouses
50 (Repealed)
51 Licensed warehouses
52 Dutiable goods to be deposited in free trade zone
53 Warehouse deposit receipts
54 Power to open and examine goods or packages
55 Detention of goods where doubt exists
56 Protection of Government from liability
57 Protection of officers of customs from liability
58 Payment of warehouse rent
59 Removal of dutiable goods from customs control
60 Landing of dutiable goods for transhipment
61 Storage of dutiable goods
62 Weighing and handling
Part 7 MANUFACTURE AND BOTTLING
63 Licence to manufacture dutiable goods
64 No person except licensee to keep a still, etc.
65 (No Operation)
66 Bottling warehouse
67 Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.
68 Exemption
69 Power to enter licensed premises
Part 8
70 (Repealed)
71 (Repealed)
72 (Repealed)
73 (Repealed)
74 (Repealed)
75 (Repealed)
76 (Repealed)
77 (Repealed)
Part 9 DRAWBACK
78 Drawback on imported tobacco manufactured in Singapore
79 Drawback on imported goods on which duty has been paid
80 Declaration by claimant
81 Drawback on goods used in manufacture
Part 10 DUTY FREE SHOPS FOR TOURISTS
82 Duty free shops for tourists
Part 11 COMPOSITE LICENCE
83 Grant of composite licence
84 (Repealed)
Part 12 MISCELLANEOUS PROVISIONS
85 Documents to be produced on demand
86 Computer service
87 Preservation of records
88 Power of Director‑General to obtain information and furnishing of information
89 Information not to be published or disclosed
90 Retention of trade documents
91 Persons bound to give information or produce documents
92 Service of notices
93 Baggage of passengers
94 Proper officer of customs may take samples
95 Addition or deduction of new or altered duties in the case of contract
96 Declarations to give a full and true account
97 Agents and employees
98 Director‑General may charge rates, etc.
98A Late payment charges and interest
98B Power to appoint agent, etc., for recovery of duty
98C Indemnification of agent
99 Securities for payment of duty and compliance with this Act
100 Appeal from decision of Director‑General
Part 13 SEARCH, SEIZURE AND ARREST
101 Issue of search warrant
102 Power of Magistrate, etc., to enter and search
103 When search may be made without warrant
103A Power to have access to, inspect and check operation of computer and other apparatus
104 Power to search vessels and aircraft
105 Senior officer of customs to exercise powers of search
106 Officers of customs may stop and search conveyances
107 Road barrier
108 Power to open packages and examine goods
109 Search of persons arriving in Singapore
110 Seizure of goods the subject of an offence
111 Release of vehicle, vessel or aircraft under bond
112 Powers of arrest
Part 14 PROVISIONS AS TO TRIALS AND PROCEEDINGS
113 Who may prosecute
114 Jurisdiction of court
115 Burden of proof
115A Presumptions of possession of dutiable, prohibited or uncustomed goods
116 Proportional examination or testing of goods seized to be accepted by courts
117 Proof as to registration or licensing of vehicles, vessels and aircraft
118 Analyst’s certificate
119 Imprisonment for non-payment of fine
120 Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court
121 Protection of informers from discovery
122 Goods liable to seizure liable to forfeiture
123 Court to order disposal of goods seized
124 Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month
125 Conviction under other law
125A Customs ticket notice
126 Composition of offences
127 No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
Part 15 OFFENCES AND PENALTIES
128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents
128A Offences in relation to falsifying documents
128B Offences in relation to failure to make declarations
128C Offences in relation to failure to produce trade documents
128D Offences in relation to fraudulent evasion
128E Offences in relation to goods found in person’s baggage or upon his or her person, etc.
128F Offences in relation to importation of uncustomed or prohibited goods
128G Offences in relation to exportation of uncustomed or prohibited goods
128H Offences in relation to shipping, unshipping, loading, unloading, etc., of uncustomed or prohibited goods
128I Offences in relation to possession, storage, conveying and harbouring of goods
128J Offences in relation to duty-free allowances
128K Offences in relation to illegal removal of goods from customs control, etc., and carrying on of certain activities without licence
128L Penalty for various offences
129 Penalty on refusing to answer questions or on giving false information or false document
130 (Repealed)
131 Evading duty by unauthorised modification of computer program or data
132 Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods
133 Penalty for adding deleterious substances to intoxicating liquor, or storing, keeping, etc., such liquor
134 Offence in connection with claims for drawback
135 Penalty for possession of a still, etc.
136 Motor vehicle leaving Singapore without prescribed amount of motor fuel
137 Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody
138 Penalty for offering or receiving bribes
139 Penalty for offences not otherwise provided for
140 Attempts and abetments
141 Offences by bodies of persons and by agents and employees
142 Action of officers no offence
Part 16 REGULATIONS
143 Power to make regulations
144 References in written laws and documents
Legislative History
Abbreviations
Comparative Table