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Customs (Amendment) Bill

Bill No. 50/1970

Read the first time on 4th November 1970.

An Act to amend the Customs Ordinance, 1960 (No. 44 of 1960).

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, 1970, and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

Repeal and re-enactment of section 2

2. Section 2 of the Customs Ordinance, 1960 (hereinafter in this Act referred to as “the Ordinance”) is hereby repealed and the following substituted therefor: —

“Extent of operation

2. This Ordinance shall not apply to —

(a)	such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufacture or use of petroleum; and
(b)	save as is otherwise provided for in this Ordinance or any other written law, any act or thing lawfully done or permitted to be done within a free trade zone.”.

Amendment of section 3

3. Subsection (1) of section 3 of the Ordinance is hereby amended by inserting immediately after the definition of “dutiable goods” appearing therein the following new definition: —

“ “excise duty” means duty on goods manufactured in Singapore;”.

Amendment of section 4

4. Section 4 of the Ordinance is hereby amended by deleting the word “President” appearing in subsections (1) and (4) thereof and substituting therefor in each case the word “Minister”.

Amendment of section 5

5. Section 5 of the Ordinance is hereby amended by deleting the word “President” appearing in the first line thereof and substituting therefor the word “Minister”.

New section 11A

6. The Ordinance is hereby amended by inserting immediately after section 11 thereof the following new section: —

“Duty on locally-grown tobacco

11A. The Minister may, by order published in the Gazette, prescribe the duty to be levied on tobacco grown in Singapore, and may in such order make provision for securing and collecting the said duty.”.

Amendment of section 13

7. Section 13 of the Ordinance is hereby amended by deleting the words “on any goods” appearing in paragraphs (a) and (b) of subsection (2) thereof.

Amendment of section 16

8. Section 16 of the Ordinance is hereby amended by deleting the words “or diesel oil as fuel or fitted with producer gas attachments” appearing at the end of subsection (1) thereof and substituting therefor the expression “, diesel oil, liquefied petroleum gas or any other gas as fuel or fitted with producer gas or other gas attachments”.

Amendment of section 23

9. Section 23 of the Ordinance is hereby amended —

(a)

by renumbering the existing section as subsection (1); and

(b)

by inserting immediately thereafter the following new subsection: —

“(2) Any certificate purporting to be signed by the Comptroller stating his decision under subsection (1) of this section shall be admitted in evidence without proof of signature for the purpose of any proceedings under this Ordinance.”.

Amendment of section 25

10. Section 25 of the Ordinance is hereby amended by deleting the word “landing” appearing in paragraph (a) of subsection (1) thereof.

Amendment of section 28

11. Section 28 of the Ordinance is hereby amended by deleting the first proviso thereto and substituting therefor the following: —

“Provided that no permit shall be required for the removal by an authority administering a free trade zone of any dutiable goods from a vessel direct into such free trade zone, if a full and correct inward manifest as required under section 33 of this Ordinance has been furnished to the proper officer of customs:”.

New section 35A

12. The Ordinance is hereby amended by inserting immediately after section 35 thereof the following new section: —

“Liability of master or agent of vessel in respect of goods unaccounted for

35A. All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, shall, until lawfully removed therefrom for export or entry into customs territory or until received for storage by the authority administering the free trade zone, be at the risk of the master or agent of the vessel as if they had not been unshipped, and the master or agent of such vessel shall be liable to pay the duty on such goods as are not accounted for to the satisfaction of a senior officer of customs.”.

Repeal and re-enactment of section 37

13. Section 37 of the Ordinance is hereby repealed and the following substituted therefor: —

“Goods unaccounted for to be deemed uncustomed

37. If dutiable goods, other than bona fide sea stores or air 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, or accounted for to the satisfaction of the proper officer of customs, 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.”.

Repeal and re-enactment of section 38

14. Section 38 of the Ordinance is hereby repealed and the following substituted therefor: —

“Missing goods deemed to have been illegally landed

38. If in any vessel, aircraft or train in Singapore the quantity of any dutiable goods entered in the manifest of such vessel, aircraft or train is found by a proper officer of customs to be short, and the deficiency is not accounted for to the satisfaction of the proper officer of customs, then such goods shall be deemed to have been illegally landed in Singapore, and the vessel, aircraft or train may be detained by the proper officer of customs.”.

Amendment of section 40

15. Subsection (1) of section 40 of the Ordinance is hereby amended —

(a)	by deleting the words “or aircraft” wherever they appear therein and substituting therefor in each case the expression “, aircraft or train”;
(b)	by deleting the words “goods of a kind dutiable on import” appearing in the sixth line thereof and substituting therefor the words “dutiable goods”; and
(c)	by deleting the words “or air stores” appearing in the seventh line thereof and substituting therefor the expression “, air or railway stores”.

Amendment of section 45

16. Section 45 of the Ordinance is hereby amended —

(a)

by deleting the proviso to paragraph (b) of subsection (1) thereof; and

(b)

by inserting immediately thereafter the following new subsection: —

“(1A) If the Comptroller 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, licensed factory warehouse or licensed warehouse, or a customs office or a customs station, he may exempt such goods from being so landed or deposited, subject to such conditions as he may impose.”.

Amendment of section 46

17. Section 46 of the Ordinance is hereby amended by deleting the words “in the prescribed form” appearing in subsection (1) thereof.

Amendment of section 62

18. Section 62 of the Ordinance is hereby amended by deleting the words “reputed quart bottles or reputed pint bottles or reputed half pint” appearing in the first proviso to subsection (1) thereof.

Amendment of section 69

19. Section 69 of the Ordinance is hereby amended —

(a)

by deleting the words “from the importer” appearing in paragraph (c) thereof; and

(b)

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

“(d)	such tobacco is re-exported within six months from the date upon which customs duty was paid; and”.

Amendment of section 70

20. Section 70 of the Ordinance is hereby amended by deleting the words “import duty” wherever they appear in subsection (3) thereof and substituting therefor in each case the words “customs duty”.

Amendment of section 77

21. Section 77 of the Ordinance is hereby amended by deleting subsection (2) thereof and substituting therefor the following: —

“(2) Where any palm trees growing on land not specified in any such permit are found being tapped for toddy or being prepared for such tapping, the owner and the occupier of the land shall be deemed, until the contrary is proved, to have knowingly permitted such tapping or preparation for tapping as the case may be.”.

Repeal and re-enactment of section 84

22. Section 84 of the Ordinance is hereby repealed and the following substituted therefor: —

“Addition or deduction of new or altered duties in the case of contract

84.—(1) Where any new customs duty is imposed or where any customs duty is increased, and any goods in respect of which the customs duty is payable are delivered on or after the day on which the new or increased customs duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover from the purchaser as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new customs duty or the increase of the customs duty, as the case may be.

(2) Where any customs duty is decreased or abolished, and any goods affected by the customs duty are delivered on or after the day on which such decrease or abolition takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary, may, if the seller has had in respect of those goods the benefit of the decrease or abolition of the customs duty, deduct from the contract price a sum equal to the amount of the decrease of customs duty or the customs duty, as the case may be.”.

Amendment of section 87

23. Section 87 of the Ordinance is hereby amended by deleting the words “which is not required to be done or rendered under this Ordinance” appearing in the fourth and fifth lines thereof and substituting therefor the words “at the request of any person”.

New section 87A

24. The Ordinance is hereby amended by inserting immediately after section 87 thereof the following new section: —

“Securities for payment of duty and compliance with Ordinance

87A.—(1) The Comptroller shall have the right to require and take securities for payment of duty and generally for compliance with this Ordinance and for the protection of the revenue and pending the giving of the required security, a proper officer of customs may refuse to do any act in the execution of his office in relation to any matter in respect of which the security is required.

(2) The security shall be given in the manner and form approved by the Comptroller and may, subject to that approval, be by bond, guarantee, cash deposit or any other method or by the combination of two or more such methods.

(3) Any such security may be given in relation to any particular transaction or generally with respect to any class of transactions or to all transactions and for such period and amount as the Comptroller thinks fit and under such conditions as to forfeiture, penalty or otherwise as he may determine.

(4) If at any time the Comptroller is not satisfied with the sufficiency of any security, he may require a new security in substitution for or in addition to the security which has been given.”.

Amendment of section 104

25. Section 104 of the Ordinance is hereby amended by deleting the words “the Federation” wherever they appear therein and substituting therefor in each case the word “Malaysia”.

Amendment of section 121

26. Section 121 of the Ordinance is hereby amended by deleting the expression “any palm tree for toddy contrary to the provisions of subsection (1) of section 77” appearing therein and substituting therefor the expression “or knowingly permitting the tapping of any palm tree for toddy contrary to the provisions of section 77”.

Amendment of section 123

27. Section 123 of the Ordinance is hereby amended —

(a)

by deleting the words “for the prevention of offences under this Ordinance” appearing in the second and third lines of subsection (1) thereof and substituting therefor the words “by the Customs Department”;

(b)

by inserting immediately after the word “officer” appearing in the seventeenth line of subsection (1) thereof the words “or person”;

(c)

by inserting immediately after the word “customs” appearing in the first line of subsection (2) thereof the words “or other person duly employed by the Customs Department”; and

(d)

by deleting subsection (3) thereof and substituting therefor the following: —

“(3) If any officer of customs has reasonable suspicion that another officer of customs junior in rank to him or any other person duly employed by the Customs Department has possession of any money received in contravention of paragraph (b) of subsection (1) of this section, he may search that officer or person.”.

Amendment of section 128

28. Subsection (1) of section 128 of the Ordinance is hereby amended by inserting immediately after paragraph (vii) thereof the following new paragraphs: —

“(viia)	to prescribe the procedure relating to documentation, storage, movement, examination, sealing and security of containers and containerised cargoes;
(viib)	to prescribe the payment of duty on cigarettes by means of customs stamps and the manner in which such stamps are to be used;”.

Repeal of section 2 of the Free Trade Zones Act, 1966

29. Section 2 of the Free Trade Zones Act, 1966 (Act 30 of 1966), is hereby repealed.