No. S 117
Customs Act
(Chapter 70)
Customs (Amendment) Regulations 2009
In exercise of the powers conferred by section 143(1) of the Customs Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Customs (Amendment) Regulations 2009 and shall come into operation on 24th March 2009.
Deletion and substitution of regulation 46
2.  Regulation 46 of the Customs Regulations (Rg 2) is deleted and the following regulation substituted therefor:
Permitted activities in licensed warehouse
46.—(1)  No goods other than dutiable goods shall be kept in a licensed warehouse except with the permission in writing of the Director-General and subject to such conditions as he may impose.
(2)  Operations which are necessary to preserve the dutiable goods, improve their packaging or marketable quality or prepare them for shipment may, with the approval of a proper officer of Customs and subject to such conditions as he may impose, be carried out while the goods are stored in the licensed warehouse.
(3)  Without prejudice to the generality of paragraph (2), the operations referred to in that paragraph may include —
(a)the breaking of bulk, grouping of packages, and sorting, grading and repacking of goods; and
(b)the servicing and repair of motor vehicles.
(4)  Operations other than those specified in paragraph (2) may, with the approval of the Director-General and subject to such conditions as he may impose, be carried out on the dutiable goods while the goods are stored in the licensed warehouse.
(5)  Dutiable goods in a licensed warehouse shall not be used in any manner except with the approval of the Director-General and subject to such conditions as he may impose.”.
Amendment of regulation 143
3.  Regulation 143 of the Customs Regulations is amended by inserting, immediately after paragraph (5), the following paragraphs:
(6)  The holder of a licence issued under section 83 of the Act shall not be entitled to any compensation for the suspension, withdrawal or surrender of such licence.
(7)  The Director-General may, in his discretion, allow a refund of one-twelfth of the amount of the licence fee for each complete month in respect of which the licence issued under section 83 of the Act would have remained valid had it not been suspended, withdrawn or surrendered.”.
[G.N. Nos. S 444/2002; S 595/2002; S 128/2003; S 157/2003; S 63/2004; S 87/2004; S 202/2006; S 693/2006; S 191/2008; S 310/2008]

Made this 24th day of March 2009.

TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[Customs CB.EW.C.9/4.9; Customs (Conf) 00113/69/V9; MF (R) R017.005.0001 Vol. 5; AG/LEG/SL/70/2005/3 Vol. 2]
(To be presented to Parliament under section 143(2) of the Customs Act).