Customs (Amendment) Bill

Bill No. 21/1974

Read the first time on 28th August 1974.

An Act to amend the Customs Act (Chapter 133 of the Revised Edition).

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: —

Short title and commencement

1. This Act may be cited as the Customs (Amendment) Act, 1974 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

Amendment of section 3

2. Subsection (1) of section 3 of the Customs Act is hereby amended —

(a)	by inserting immediately after the word “porter” appearing in the first line of the definition of “beer” therein the expression “, shandy”;
(b)	by deleting the semi-colon appearing at the end of the definition of “uncustomed goods” therein and substituting therefor a full-stop; and
(c)	by deleting the definition of “value” appearing therein.

Amendment of section 18

3. Section 18 of the Customs Act is hereby amended by inserting immediately after the word “charges” appearing in the fourth line thereof the expression “, or that any money was erroneously collected for the composition of offences,”.

Amendment of section 20

4. Section 20 of the Customs Act is hereby amended —

(a)	by deleting the words “on the day on which” whereever they appear in paragraph (a) thereof and substituting therefor in each case the words “at the time when”;
(b)	by deleting the words “on the day on which” appearing in the second line of paragraph (b) thereof and substituting therefor the words “at the time when”; and
(c)	by deleting the words “on the day” appearing in the fourth line of paragraph (b) thereof and substituting therefor the words “at the time”.

Amendment of section 21

5. Subsection (8) of section 21 of the Customs Act is hereby amended —

(a)

by deleting the expression “and also to take account of the definition of “value” in subsection (1) of section 3 of this Act” appearing in the sixth, seventh and eighth lines of paragraph (b) thereof; and

(b)

by deleting paragraph (c) thereof and substituting therefor the following: —

“(c)	the rate of exchange to be used for determining the equivalent in Singapore currency of any foreign currency shall be the current selling rate in Singapore at the time when customs duty is paid.”.

Amendment of section 29

6. Section 29 of the Customs Act is hereby amended —

(a)	by inserting immediately after the word “transhipment” appearing in the second line thereof the words “or in transit”; and
(b)	by inserting immediately after the word “post” appearing at the end thereof the words “unless so required by the proper officer of customs”.

Repeal and re-enactment of section 34

7. Section 34 of the Customs Act is hereby repealed and the following substituted therefor: —

“Particulars of goods inward to be furnished

34. The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station-master at the railway station on the arrival of every train, shall, within twenty-four hours after arrival of the vessel, aircraft or train, or within such further period as the Comptroller may in his discretion allow, furnish to the proper officer of customs at the customs office designated by the Comptroller a full and correct inward manifest, certified by such master, pilot, owner, agent or station-master, containing full particulars as to the quantities, marks and description of goods destined for Singapore and shall in the case of every vessel, aircraft or train, in like manner, furnish a full and correct manifest of goods in transit and a correct list of sea, air or railway stores on board the vessel, aircraft or train.”.

Amendment of section 35

8. Section 35 of the Customs Act is hereby amended —

(a)	by inserting immediately after the word “master” appearing in the second line of subsection (1) thereof the expression “, owner”;
(b)	by inserting immediately after the word “pilot” appearing in the third line of subsection (1) thereof the expression “, owner”;
(c)	by inserting immediately after the word “master” appearing in the tenth line of subsection (2) thereof the expression “, owner”; and
(d)	by inserting immediately after the word “pilot” appearing in the tenth line of subsection (2) thereof the expression “, owner”.

Amendment of section 37

9. Section 37 of the Customs Act is hereby amended by inserting immediately after the word “master” appearing in the sixth and in the seventh lines thereof in each case the expression “, owner”.

Repeal and re-enactment of sections 39 and 40

10. Sections 39 and 40 of the Customs Act are hereby repealed and the following substituted therefor: —

“Goods not specified in the manifest to be deemed uncustomed

39. If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are found by a proper officer of customs in any vessel, aircraft or train in Singapore and such goods are not specified in the manifest of such vessel, aircraft or train, then such goods shall be deemed to be uncustomed goods and shall be liable to seizure and the vessel, aircraft or train may be detained by the proper officer of customs.

Missing goods deemed to have been illegally landed

40. If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended for transhipment or in transit, entered in the manifest or other document of such vessel, aircraft or train, is found missing and the deficiency is not accounted for to the satisfaction of the proper officer of customs, then the master, owner or agent of the vessel, or the pilot, owner or agent of the aircraft, or the station-master of the railway station, shall, unless the contrary is proved, be deemed to have illegally removed such goods and landed them in Singapore, and shall, without prejudice to any proceedings under this Act, be liable to pay forthwith to the proper officer of customs the duty leviable on the goods found deficient or missing and the vessel, aircraft or train may be detained by the proper officer of customs until such customs duty has been paid.”.

Amendment of section 42

11. Section 42 of the Customs Act is hereby amended by inserting immediately after subsection (3) thereof the following new subsections: —

“(4) All goods dutiable on import which are part of any air, sea or railway store on board —

(a)	a vessel or train shall be secured in a locked store specifically provided for the purpose; and
(b)	an aircraft shall be secured in a locked cabin box or other receptacle specifically provided for the purpose.

(5) If any air, sea or railway stores are found in any place other than those stated in subsection (4) of this section such air, sea or railway stores shall be deemed to be uncustomed goods.”.

Amendment of section 43

12. Subsection (1) of section 43 of the Customs Act is hereby amended by deleting the words “dutiable goods shall be imported or” appearing in the first line thereof and substituting therefor the words “goods of a class dutiable on import shall be”.

Amendment of section 44

13. Section 44 of the Customs Act is hereby amended by inserting immediately after subsection (2) thereof the following new subsection: —

“(3) The Comptroller may, in his discretion, permit the storage of non-dutiable or duty-paid goods in a Government warehouse subject to such conditions as he may impose.”.

Amendment of section 48

14. Subsection (2) of section 48 of the Customs Act is hereby amended by deleting the word “dutiable” appearing in the third line thereof.

Amendment of section 61

15. Subsection (1) of section 61 of the Customs Act is hereby amended by deleting the word “dutiable” appearing in the first line thereof.

Amendment of section 64

16. Section 64 of the Customs Act is hereby amended —

(a)	by deleting subsection (2) thereof; and
(b)	by renumbering subsections (3), (4) and (5) thereof as subsections (2), (3) and (4) respectively.

Amendment of section 65

17. Section 65 of the Customs Act is hereby amended —

(a)	by deleting the words “other than bottled beer” appearing in the fourth line of subsection (1) thereof; and
(b)	by deleting the words “or samsu shop or retail liquor shop” appearing in the second and third lines of subsection (2) thereof and substituting therefor the expression “, beer house, samsu shop, retail liquor shop or retail beer shop”.

Amendment of section 67

18. Section 67 of the Customs Act is hereby amended —

(a)

by deleting the word “and” appearing at the end of paragraph (d) of subsection (1) thereof;

(b)

by deleting the full-stop appearing at the end of paragraph (e) of subsection (1) thereof and substituting therefor a semi-colon;

(c)

by inserting immediately after paragraph (e) of subsection (1) thereof the following new paragraphs: —

“(f)	retail beer shop licence for sale by retail of beer for consumption elsewhere than on the premises or at the place where it is sold; and
(g)	wholesale beer shop licence for sale by wholesale of beer.”; and

(d)

by inserting immediately after the word “retail” appearing in the fourth line of subsection (2) thereof the word “liquor”.

Amendment of section 70

19. Section 70 of the Customs Act is hereby amended by deleting the expression “(other than beer for consumption otherwise than on the premises of the vendor or at the place of sale)” appearing in the fifth and sixth lines thereof.

Amendment of section 74

20. Section 74 of the Customs Act is hereby amended by inserting immediately after the word “paid” appearing in the third line of paragraph (d) thereof the words “or within such further period as may be approved by the Comptroller”.

Amendment of section 82

21. Section 82 of the Customs Act is hereby amended by deleting the figures “77” appearing in the sixth line of subsection (3) thereof and substituting therefor the figures “78”.

Amendment of section 84

22. Section 84 of the Customs Act is hereby amended by inserting immediately at the end thereof the following new sentence: —

“Such officer of customs may specify the customs office or station or other place at which such person is required to give information or produce documents.”.

Amendment of section 91

23. Section 91 of the Customs Act is hereby amended by deleting the words “at the request of any person and” appearing in the fourth line thereof.

Amendment of section 94

24. Section 94 of the Customs Act is hereby amended by deleting subsection (1) thereof and substituting therefor the following: —

“(1) Whenever it appears to any Magistrate, or any senior officer of customs not below the rank of Senior Superintendent of Customs and Excise, upon information and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling-house, shop or other building or place, there are concealed or deposited any —

(a)	dutiable or uncustomed goods; or
(b)	goods liable to forfeiture under this Act or any regulations made thereunder; or
(c)	goods as to which any offence under this Act or any regulations made thereunder has been committed; or
(d)	books or documents directly or indirectly relating to any transaction or dealing in any of the aforesaid goods,

such Magistrate or senior officer of customs may issue a warrant authorising any officer of customs, named therein, by day or by night and with or without assistance —

(i)

to enter such dwelling-house, shop, or other building or place and there to search for and seize any goods reasonably suspected of being dutiable or uncustomed goods, or goods liable to forfeiture under this Act or any regulations made thereunder, or goods as to which any offence under this Act or any regulations made thereunder is suspected to have been committed, or any books or documents which may reasonably be believed to be directly or indirectly relating to any transaction or dealing in any of the aforesaid goods; and

(ii)

to arrest any person or persons being in such dwelling-house, shop, building or place, in whose possession such goods, books or documents as aforesaid may be found, or whom such officer may reasonably suspect to have concealed or deposited such goods, books or documents.”.

Amendment of section 96

25. Section 96 of the Customs Act is hereby amended by deleting the figures “95” appearing in the twelfth line thereof and substituting therefor the figures “94”.

Amendment of section 98

26. Subsection (1) of section 98 of the Customs Act is hereby amended by deleting the figures “95” appearing in the fourth line thereof and substituting therefor the figures “94”.

New section 99A

27. The Customs Act is hereby amended by inserting immediately after section 99 thereof the following new section: —

“Road barrier

99A.—(1) Notwithstanding the provisions of any other written law, any senior officer of customs may, if he considers it necessary so to do for the prevention of smuggling of dutiable goods or detection of revenue evasion, erect or place barriers in or across any public road or street or in any public place in such manner as he may think fit and may take all reasonable steps to prevent any vehicle being driven or ridden past any such barrier.

(2) Any driver or rider of any vehicle who fails to comply with the signal of an officer of customs requiring such person to stop his vehicle before reaching any barrier referred to in subsection (1) of this section shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding six months or to a fine not exceeding two thousand dollars or to both such imprisonment and fine.

(3) Any officer of customs may, without warrant, arrest any driver or rider referred to in subsection (2) of this section unless he gives his name, identity card number and a place of address within Singapore and if such officer of customs has reason to believe that the name and address so given by the driver or rider is false he may exercise such power of arrest and detention or seizure of the vehicle.

(4) No officer of customs shall be liable for any loss or damage resulting to any vehicle or for any injury to the driver or rider or any other occupant of such vehicle or pillion rider as a result of any barrier erected by any officer of customs in pursuance of subsection (1) of this section.”.

New section 109A

28. The Customs Act is hereby amended by inserting immediately after section 109 thereof the following new section: —

“Government Chemist certificate

109A.—(1) A certificate purporting to be signed by a Government Chemist and purporting to be a report by him upon any matter or thing duly submitted to him for examination or analysis may be used as evidence in any proceedings for an offence under this Act on its production by the prosecution without proof of signature and shall be prima facie evidence of all matters contained therein.

(2) Where the accused person desires to examine a Government Chemist on his report he may require the court to summon that Chemist to give evidence and the court shall thereupon summon that Chemist as a witness for the prosecution.

(3) A Government Chemist shall be bound to state the truth in a report made under his hand.”.

Amendment of section 117

29. Subsection (1) of section 117 of the Customs Act is hereby amended by deleting the word “one” appearing in the fifth line thereof and substituting therefor the word “two”.

Amendment of section 119

30. Section 119 of the Customs Act is hereby amended —

(a)

by inserting immediately after the word “particular” appearing in the last line of paragraph (a) of subsection (1) thereof the words “or which is incomplete by omitting any material particular therefrom”;

(b)

by inserting immediately after the word “particular” appearing in the last line of paragraph (b) of subsection (1) thereof the words “or which is incomplete by omitting any material particular therefrom”;

(c)

by inserting immediately after paragraph (c) of subsection (1) thereof the following new paragraph: —

“(d)

being required by this Act to make a declaration of the value of dutiable goods imported into or manufactured in Singapore for the purpose of assessment of customs duty, fails to make such declaration as required or makes such declaration which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; or”;

(d)

by re-lettering paragraphs (d), (e) and (f) of subsection (1) thereof as paragraphs (e), (f) and (g) respectively;

(e)

by inserting immediately after the word “dollars” appearing in the penultimate line of subsection (1) thereof the expression “or the equivalent of the exact amount of customs duty or tax payable, whichever is the greater,”;

(f)

by deleting the expression “and (c)” appearing in the third line of subsection (2) thereof and substituting therefor the expression “, (c) and (d)”; and

(g)

by inserting immediately after the word “incorrect” appearing in the fourth line of subsection (2) thereof the words “or incomplete”.

Amendment of section 127

31. Section 127 of the Customs Act is hereby amended by inserting immediately after the word “assaults” appearing in the first line of paragraph (a) thereof the expression “, abuses”.

Amendment of section 129

32. Section 129 of the Customs Act is hereby amended by deleting the word “two” appearing in the last line thereof and substituting therefor the word “three”.

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