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Customs Regulations

Status:

Revised Edition
published on 01 Jul 1999

Print

Select the provisions you wish to print using the checkboxes and then click the relevant "Print"

Customs Regulations

Table of Contents

Part I PRELIMINARY

1 Citation

2 Definitions

Part II GOVERNMENT WAREHOUSES

3 Permission to enter Government warehouses

4 Hours of opening of offices and warehouses

5 Extension of opening hours of offices and warehouses

6 Cancellation fee

7 Scale of warehouse rent for Government warehouses

Part III IMPORTATION AND REMOVAL OF DUTIABLE GOODS

8 Importation of dutiable goods

8A Import and export of goods by rail

9 Receipt of dutiable goods into Government warehouses

10 Removal of dutiable goods for local consumption

11 Removal of dutiable goods to another Government warehouse, licensed factory warehouse or licensed warehouse

12 Removal of dutiable goods for export or re-export

13 Transhipment of dutiable goods

13A Customs declarations

14 Director-General may require dutiable goods to be conveyed in vehicles or waggons capable of being locked, sealed, etc.

Part IV APPLICATIONS FOR LICENCES UNDER SECTION 50 OF ACT

15 Applications for factory warehouse licences

16 Inspection of premises or site and submission of plans

17 Nature of plans

18 Director-General may order alterations

19 Fire and health safeguards

20 Security may be required

21 Plan of plant to be submitted

22 Director-General may require alterations

23 Plan when approved to be signed

24 No deviation from approved plan

25 Plan to be available for inspection

26 Approval of plans or otherwise

27 Issue of licence

Part V PREMISES LICENSED UNDER SECTION 50 OF ACT

28 Alterations to premises

29 Unless permission obtained, only watchman may dwell on premises

30 Premises to be clean

31 Closing hours

32 Duty-paid goods not to be stored in licensed premises

33 Proper officer of customs may place locks, seals and require other safeguards

34 Books of account to be kept by licensee

35 Submission of weekly statement and monthly stock return

36 Nature of goods to be kept in licensed premises

37 Stacking of packages

38 Lots or stacks to be labelled

39 Licensed premises only to be used according to approved plans

40 Removal for local consumption, export or destruction

Part VI LICENSED WAREHOUSES

41 Applications for warehouse licences

42 Security may be required

43 Security of buildings

44 Alterations of buildings

45 Director-General may order safeguards

46 Nature of goods to be stored

47 Closing hours

48 Payment of duty

49 Submission of daily return

50 Stock book to be kept

51 Monthly stock return required

52 Marking of packages

53 Inspection of stocks

54 Goods not to be returned to warehouse without permission

Part VII SURVEYS OF DUTIABLE GOODS

55 Presumption as to content of containers

56 Survey of dutiable goods

57 Dutiable goods unfit for consumption

58 Destruction of dutiable goods

59 Survey fee

Part VIII DENATURING OF INTOXICATING LIQUORS

60 Denaturing of intoxicating liquors in warehouses

61 Industrial spirit

62 Methylated spirit

Part IX APPLICATIONS FOR LICENCES UNDER SECTION 63 OF ACT

63 Applications for licences

64 Inspection of premises or site and submission of plans

65 Accommodation to be provided

66 Director-General may order alterations

67 Fire and health safeguards

68 Director-General to make recommendations

69 Applications to be approved by Minister

70 Plan of plant to be submitted

71 Director-General may require alterations

72 Plan when approved to be signed

73 No deviation from approved plan

74 Issue of licence

Part X PREMISES LICENSED UNDER SECTION 63 OF ACT

75 Alterations to premises

76 Director-General may order safeguards

77 Unless permission obtained, only watchman may dwell on premises

78 Premises to be clean

79 Closing hours

80 Liquors and cigarettes not to be returned to premises without permission

81 Proper officer of customs may place locks

82 Liquors to be free from contamination

83 Contaminated liquors to be re-prepared

84 Director-General to report to Minister

Part XI BOTTLING, BLENDING, COMPOUNDING AND VARIATION OF INTOXICATING LIQUORS

85 Application for licence

86 Plan to be submitted

87 Plan to be signed when approved

88 No deviation from approved plan

89 Issue of licence

90 Notice of blending to be given

91 Closing hours

92 Bottling of contents of container not to be stopped

93 Empty bottles not to be removed without permission

94 Containers to be kept in bottling warehouse until empty

95 Conditions of bottling

Part XII LICENSED TOBACCO FACTORIES

96 Licensee to keep stock book

97 Restriction on receiving tobacco into licensed premises

98 Restrictions on removal of tobacco

99 Adulteration of tobacco forbidden

100 Possession of materials for adulteration of tobacco forbidden

101 Packing of products

102 Labels to be approved by Director-General

103 Markings

Part XIII CLAIMS TO DRAWBACK ON TOBACCO

104 Notice of packing to be given

105 Cases to be sealed

106 Restrictions on export

107 Proof of landing may be required

108 Claims to be submitted monthly

109 Assessment of weight for drawback

110 Decision of Director-General final

Part XIV CLAIMS TO DRAWBACK UNDER SECTION 81 OF ACT

111 Application to claim drawback under section 81 of Act

112 Security of building and accommodation

113 Security may be required

114 Director-General may order safeguards

115 Alteration to premises or plants

116 Unless permission obtained, only watchman may dwell on premises

117 Proper officer of customs may place locks

118 Books of account to be kept in factory

119 Submission of monthly return

120 Stacking of packages

121 Lots or stacks to be labelled

122 Notice of manufacture and packing to be given

123 Packages to be sealed

124 Seals, etc., not to be tampered

125 Declaration to be submitted for approval

126 Particulars required as declaration

127 Restrictions on export

128 Proof of landing may be required

129 Hours of manufacture, packing and removal for export under drawback

130 All operations to be performed by manufacturer and at his expense

131 Goods not to be returned to factory without permission

132 Powers of inspection

133 Claims to be submitted monthly

134 Assessment of drawback

135 Claims for drawback may be refused unless provisions of law are complied with

136 Decision of Director-General final

Part XV ASSESSMENT OF DUTY

137 Standard size bottles

138 Non-standard size bottles

139 Determination of alcoholic strength

139A Intoxicating liquors

140 Cigarettes

141 Beedies

142 Cigars

Part XVI FEES

143 Fees for licences

144 Period for which licences shall be issued

145 Attendance fees

Part XVII MISCELLANEOUS

146 Composition of offences

147 Disposal of forfeitures

148 Penalties

FIRST SCHEDULE

SECOND SCHEDULE

Legislative History

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Table Of Contents

Customs Regulations

Status:

Revised Edition
published on 01 Jul 1999

Print
Help

Table of Contents

Customs Regulations
Part I PRELIMINARY

Part II GOVERNMENT WAREHOUSES

3 Permission to enter Government warehouses

4 Hours of opening of offices and warehouses

5 Extension of opening hours of offices and warehouses

6 Cancellation fee

7 Scale of warehouse rent for Government warehouses

Part III IMPORTATION AND REMOVAL OF DUTIABLE GOODS

8 Importation of dutiable goods

8A Import and export of goods by rail

9 Receipt of dutiable goods into Government warehouses

10 Removal of dutiable goods for local consumption

11 Removal of dutiable goods to another Government warehouse, licensed factory warehouse or licensed warehouse

12 Removal of dutiable goods for export or re-export

13 Transhipment of dutiable goods

13A Customs declarations

14 Director-General may require dutiable goods to be conveyed in vehicles or waggons capable of being locked, sealed, etc.

Part IV APPLICATIONS FOR LICENCES UNDER SECTION 50 OF ACT

15 Applications for factory warehouse licences

16 Inspection of premises or site and submission of plans

17 Nature of plans

18 Director-General may order alterations

19 Fire and health safeguards

20 Security may be required

21 Plan of plant to be submitted

22 Director-General may require alterations

23 Plan when approved to be signed

24 No deviation from approved plan

25 Plan to be available for inspection

26 Approval of plans or otherwise

27 Issue of licence

Part V PREMISES LICENSED UNDER SECTION 50 OF ACT

28 Alterations to premises

29 Unless permission obtained, only watchman may dwell on premises

30 Premises to be clean

31 Closing hours

32 Duty-paid goods not to be stored in licensed premises

33 Proper officer of customs may place locks, seals and require other safeguards

34 Books of account to be kept by licensee

35 Submission of weekly statement and monthly stock return

36 Nature of goods to be kept in licensed premises

37 Stacking of packages

38 Lots or stacks to be labelled

39 Licensed premises only to be used according to approved plans

40 Removal for local consumption, export or destruction

Part VI LICENSED WAREHOUSES

41 Applications for warehouse licences

42 Security may be required

43 Security of buildings

44 Alterations of buildings

45 Director-General may order safeguards

46 Nature of goods to be stored

47 Closing hours

48 Payment of duty

49 Submission of daily return

50 Stock book to be kept

51 Monthly stock return required

52 Marking of packages

53 Inspection of stocks

54 Goods not to be returned to warehouse without permission

Part VII SURVEYS OF DUTIABLE GOODS

55 Presumption as to content of containers

56 Survey of dutiable goods

57 Dutiable goods unfit for consumption

58 Destruction of dutiable goods

Part VIII DENATURING OF INTOXICATING LIQUORS

60 Denaturing of intoxicating liquors in warehouses

61 Industrial spirit

62 Methylated spirit

Part IX APPLICATIONS FOR LICENCES UNDER SECTION 63 OF ACT

63 Applications for licences

64 Inspection of premises or site and submission of plans

65 Accommodation to be provided

66 Director-General may order alterations

67 Fire and health safeguards

68 Director-General to make recommendations

69 Applications to be approved by Minister

70 Plan of plant to be submitted

71 Director-General may require alterations

72 Plan when approved to be signed

73 No deviation from approved plan

74 Issue of licence

Part X PREMISES LICENSED UNDER SECTION 63 OF ACT

75 Alterations to premises

76 Director-General may order safeguards

77 Unless permission obtained, only watchman may dwell on premises

78 Premises to be clean

79 Closing hours

80 Liquors and cigarettes not to be returned to premises without permission

81 Proper officer of customs may place locks

82 Liquors to be free from contamination

83 Contaminated liquors to be re-prepared

84 Director-General to report to Minister

Part XI BOTTLING, BLENDING, COMPOUNDING AND VARIATION OF INTOXICATING LIQUORS

85 Application for licence

86 Plan to be submitted

87 Plan to be signed when approved

88 No deviation from approved plan

89 Issue of licence

90 Notice of blending to be given

91 Closing hours

92 Bottling of contents of container not to be stopped

93 Empty bottles not to be removed without permission

94 Containers to be kept in bottling warehouse until empty

95 Conditions of bottling

Part XII LICENSED TOBACCO FACTORIES

96 Licensee to keep stock book

97 Restriction on receiving tobacco into licensed premises

98 Restrictions on removal of tobacco

99 Adulteration of tobacco forbidden

100 Possession of materials for adulteration of tobacco forbidden

101 Packing of products

102 Labels to be approved by Director-General

Part XIII CLAIMS TO DRAWBACK ON TOBACCO

104 Notice of packing to be given

105 Cases to be sealed

106 Restrictions on export

107 Proof of landing may be required

108 Claims to be submitted monthly

109 Assessment of weight for drawback

110 Decision of Director-General final

Part XIV CLAIMS TO DRAWBACK UNDER SECTION 81 OF ACT

111 Application to claim drawback under section 81 of Act

112 Security of building and accommodation

113 Security may be required

114 Director-General may order safeguards

115 Alteration to premises or plants

116 Unless permission obtained, only watchman may dwell on premises

117 Proper officer of customs may place locks

118 Books of account to be kept in factory

119 Submission of monthly return

120 Stacking of packages

121 Lots or stacks to be labelled

122 Notice of manufacture and packing to be given

123 Packages to be sealed

124 Seals, etc., not to be tampered

125 Declaration to be submitted for approval

126 Particulars required as declaration

127 Restrictions on export

128 Proof of landing may be required

129 Hours of manufacture, packing and removal for export under drawback

130 All operations to be performed by manufacturer and at his expense

131 Goods not to be returned to factory without permission

132 Powers of inspection

133 Claims to be submitted monthly

134 Assessment of drawback

135 Claims for drawback may be refused unless provisions of law are complied with

136 Decision of Director-General final

Part XV ASSESSMENT OF DUTY

137 Standard size bottles

138 Non-standard size bottles

139 Determination of alcoholic strength

139A Intoxicating liquors

Part XVI FEES

143 Fees for licences

144 Period for which licences shall be issued

145 Attendance fees

Part XVII MISCELLANEOUS

146 Composition of offences

147 Disposal of forfeitures

FIRST SCHEDULE SECOND SCHEDULE Legislative History

Customs Regulations

Status:

Revised Edition published on 01 Jul 1999

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Customs Act

(Chapter 70, Section 143)

Customs Regulations

Rg 2

G.N. No. S 261/1979

REVISED EDITION 1999

(1st July 1999)

[14th December 1979]

PART I

PRELIMINARY

Citation

1. These Regulations may be cited as the Customs Regulations.

Definitions

2. In these Regulations, unless the context otherwise requires —

“alcoholic strength” —

(a)	in relation to a mixture of alcohol and some other substances, means the ratio, expressed as a percentage, of the mass of alcohol present in the mixture to the total mass of the mixture; and
(b)	in relation to a mixture of alcohol and water, means the ratio, expressed as a percentage, of the volume of alcohol present in the mixture at a temperature of 20°C to the total volume of the mixture;

“certificate of registration” means a certificate issued by the Registrar under section 9 of the Business Registration Act (Cap. 32);

“licensed premises” means premises in respect of which a licence has been issued under section 50, 51, 63 or 66 of the Act;

“locally grown tobacco” means tobacco grown in Singapore.

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