No. S 331
Customs Act 1960
Customs (Amendment) Regulations 2022
In exercise of the powers conferred by section 143(1) of the Customs Act 1960, the Minister for Finance makes the following Regulations:
Citation and commencement
1.  These Regulations are the Customs (Amendment) Regulations 2022 and come into operation on 1 May 2022.
Amendment of regulation 17
2.  In regulation 17 of the Customs Regulations (Rg 2) —
(a)in paragraph (1), replace “An” with “Subject to paragraph (2A), an”; and
(b)after paragraph (2), insert —
(2A)  Paragraph (1) does not apply to an importer of cigarettes in respect of —
(a)an importation of cigarettes where —
(i)the cigarettes are not for sale to any person in Singapore, and are for the personal consumption of the importer only; and
(ii)the weight of the cigarettes, excluding the packaging of those cigarettes, is 400 grams or less;
(b)an importation of cigarettes where —
(i)the cigarettes are to be used for either or both of the following purposes only:
(A)experimenting or testing by the manufacturer or importer of the cigarettes to ascertain the quality, appearance or content of the cigarettes;
(B)conducting training of individuals who will be involved in the sale of cigarettes that are of the same type as, or are a variant of, those cigarettes;
(ii)the cigarettes are not for sale to any person in Singapore, and are not for consumption by any person for any purpose other than a purpose mentioned in sub‑paragraph (i); and
(iii)a proper officer of customs is satisfied from the quantity of the cigarettes that the cigarettes are not intended for a commercial purpose; or
(c)any particular importation of cigarettes that the Director‑General may determine, subject to any condition which the Director‑General may impose.”.
[G.N. Nos. S 707/2011; S 12/2012; S 25/2012; S 457/2012; S 187/2013; S 437/2015; S 56/2017; S 547/2018; S 326/2019; S 504/2020; S 1074/2021]
Made on 23 April 2022.
LAI WEI LIN
Second Permanent Secretary,
Ministry of Finance,
Singapore.
[Customs 0113/69/V10; MOF R017.005.0001.V9; AG/LEGIS/SL/70/2020/8 Vol. 1]
(To be presented to Parliament under section 143(2) of the Customs Act 1960).