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Customs Act 1960

Status:

Current version
as at 23 Nov 2024

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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35 (Repealed)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

THE SCHEDULE Customs Rulings

Legislative History

Abbreviations

Comparative Table

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Table Of Contents

Customs Act 1960

Status:

Current version
as at 23 Nov 2024

Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also FAQ B3.

Subsidiary Legislation
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Timeline

Document
Provision

Versions

or

find current version as at

25 Nov 2024

Amended by
Act 33 of 2023
01 Mar 2024

Amended by
Act 33 of 2023
21 Nov 2022

Amended by
Act 34 of 2018
01 Nov 2022

Amended by
Act 31 of 2022
31 Dec 2021

2020 RevEd
21 Nov 2021

Amended by
Act 22 of 2021
03 Sep 2021

Amended by
Act 29 of 2018
02 Jan 2021

Amended by
Act 40 of 2019
21 Nov 2019

Amended by
Act 34 of 2018
01 Apr 2019

Amended by
Act 29 of 2018
18 Feb 2019

Amended by
Act 29 of 2018
10 Oct 2018

Amended by
Act 34 of 2018
01 Apr 2015

Amended by
Act 5 of 2015
01 Apr 2014

Amended by
Act 3 of 2014
01 Jan 2013

Amended by
Act 25 of 2011
19 Dec 2012

Amended by
Act 18 of 2012
01 Jan 2012

Amended by
Act 25 of 2011
02 Jan 2011

Amended by
Act 15 of 2010
01 Jan 2011

Amended by
S 783/2010
01 Sep 2008

Amended by
Act 48 of 2007
04 Apr 2008

Amended by
Act 3 of 2008
01 Mar 2007

Amended by
Act 2 of 2007
31 Jul 2004

2004 RevEd
01 Apr 2003

Amended by
Act 4 of 2003
31 Jul 2001

2001 RevEd
01 Apr 2001

Amended by
Act 4 of 2001
01 Jan 2001

Amended by
Act 33 of 2000
01 Aug 1998

Amended by
Act 29 of 1998
20 Dec 1997

1997 RevEd
17 Oct 1997

Amended by
Act 11 of 1997
16 Aug 1996

Amended by
Act 24 of 1996
15 Mar 1995

1995 RevEd
26 Nov 1993

Amended by
Act 31 of 1993
10 Aug 1993

Amended by
Act 23 of 1993
01 May 1992

Amended by
Act 10 of 1992
01 Apr 1991

Amended by
Act 15 of 1991
04 Feb 1991

Amended by
Act 12 of 1991
17 Apr 1989

Amended by
Act 19 of 1989
30 Mar 1987

1985 RevEd

Table of Contents

Customs Act 1960
Long Title Part 1 PRELIMINARY

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

36 Goods removed in accordance with declaration not to be relanded

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

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.

69 Power to enter licensed premises

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

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

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

THE SCHEDULE Customs Rulings Legislative History Abbreviations Comparative Table

Customs Act 1960

Status:

Current version as at 23 Nov 2024

Timeline
Subsidiary Legislation
Amendment Annotation

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Actions
- Add to My Collections
- Amendments RSS Feed

Document
Provision

30 Mar 1987

1985 RevEd
17 Apr 1989

Amended by
Act 19 of 1989
04 Feb 1991

Amended by
Act 12 of 1991
01 Apr 1991

Amended by
Act 15 of 1991
01 May 1992

Amended by
Act 10 of 1992
10 Aug 1993

Amended by
Act 23 of 1993
26 Nov 1993

Amended by
Act 31 of 1993
15 Mar 1995

1995 RevEd
16 Aug 1996

Amended by
Act 24 of 1996
17 Oct 1997

Amended by
Act 11 of 1997
20 Dec 1997

1997 RevEd
01 Aug 1998

Amended by
Act 29 of 1998
01 Jan 2001

Amended by
Act 33 of 2000
01 Apr 2001

Amended by
Act 4 of 2001
31 Jul 2001

2001 RevEd
01 Apr 2003

Amended by
Act 4 of 2003
31 Jul 2004

2004 RevEd
01 Mar 2007

Amended by
Act 2 of 2007
04 Apr 2008

Amended by
Act 3 of 2008
01 Sep 2008

Amended by
Act 48 of 2007
01 Jan 2011

Amended by
S 783/2010
02 Jan 2011

Amended by
Act 15 of 2010
01 Jan 2012

Amended by
Act 25 of 2011
19 Dec 2012

Amended by
Act 18 of 2012
01 Jan 2013

Amended by
Act 25 of 2011
01 Apr 2014

Amended by
Act 3 of 2014
01 Apr 2015

Amended by
Act 5 of 2015
10 Oct 2018

Amended by
Act 34 of 2018
18 Feb 2019

Amended by
Act 29 of 2018
01 Apr 2019

Amended by
Act 29 of 2018
21 Nov 2019

Amended by
Act 34 of 2018
02 Jan 2021

Amended by
Act 40 of 2019
03 Sep 2021

Amended by
Act 29 of 2018
21 Nov 2021

Amended by
Act 22 of 2021
31 Dec 2021

2020 RevEd
01 Nov 2022

Amended by
Act 31 of 2022
21 Nov 2022

Amended by
Act 34 of 2018
01 Mar 2024

Amended by
Act 33 of 2023
25 Nov 2024

Amended by
Act 33 of 2023

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or find current version as at

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