No. S 182
Customs Act
(Chapter 70)
Customs (Duties) (Exemption) (Amendment) Order 2010
In exercise of the powers conferred by section 13(1) of the Customs Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Customs (Duties) (Exemption) (Amendment) Order 2010 and shall come into operation on 1st April 2010.
Amendment of Schedule
2.  Part I of the Schedule to the Customs (Duties) (Exemption) Order (O 5) is amended by deleting item 22 and substituting the following item:
Bona fide traveller other than a traveller below 18 years of age or arriving from Malaysia.
Wine, spirits or beer of the following quantities:
(1) a quantity of wine, spirits or beer not exceeding one litre each;
(2) a quantity of wine and beer not exceeding 2 litres and one litre, respectively; or
(3) a quantity of beer and wine not exceeding 2 litres and one litre, respectively.
(a) That the liquors are for his personal consumption and that if the quantity in his possession inclusive of those purchased from a duty-free shop licensed under the Act exceeds the applicable quantity allowed in column (3), he shall pay duty on the excess;
(b) that the liquors must not be of a category the import of which is absolutely prohibited under section 38 of the Act; and
(c) that he shall satisfy the proper officer of customs that he has spent not less than 48 hours outside Singapore immediately before his arrival.
[G.N. Nos. S 685/2002; S 195/2008; S 237/2008; S 140/2009]

Made this 9th day of March 2010.

Permanent Secretary,
Ministry of Finance,
[Customs (Conf) 0104/66/V13; MF (R) R017.002.0001 Vol. 5; AG/LLRD/SL/70/2010/1 Vol. 1]
(To be presented to Parliament under section 143(2) of the Customs Act).