No. S 505
Customs Act
(Duties) (Exemption)
(Amendment) Order 2020
In exercise of the powers conferred by section 13(1) of the Customs Act, the Minister for Finance makes the following Order:
Citation and commencement
1.—(1)  This Order is the Customs (Duties) (Exemption) (Amendment) Order 2020 and, except for paragraphs 2 and 3(a), comes into operation on 1 July 2020.
(2)  Paragraphs 2 and 3(a) are deemed to have come into operation on 1 April 2013.
Amendment of paragraph 2
2.  Paragraph 2(1) of the Customs (Duties) (Exemption) Order (O 5) is amended by inserting, immediately after the definition of “dependant”, the following definition:
“ “export inspection station” means —
(a)Pasir Panjang Export Inspection Station situated at 19 Harbour Drive, Singapore 117402; or
(b)Brani Export Inspection Station situated at 71 Brani Terminal Avenue, Singapore 098326;”.
Amendment of Part I of Schedule
3.  Part I of the Schedule to the Customs (Duties) (Exemption) Order is amended —
(a)by inserting, immediately after item 48, the following item:
All goods which are —
(a)imported for the sole purpose of being inspected by any proper officer of customs at one or both of the following places:
(i)an export inspection station;
(ii)any other place directed by any proper officer of customs;
(b)removed from the customs territory upon completion of the inspection; and
(c)accounted for to the satisfaction of any proper officer of customs.
”; and
(b)by inserting, immediately after item 49, the following item:
All goods which —
(a)are imported and warehoused or deposited in any one or more of the following places:
(i)a Government warehouse;
(ii)a licensed warehouse;
(iii)a customs office or customs station so designated under the Customs (Offices and Stations) Regulations (Rg 7);
(iv)any other place approved by the Director‑General in writing under section 52(1) of the Act;
(b)while so warehoused or deposited, are not dealt with or used except as allowed by the Director‑General;
(c)are removed from the customs territory at the end of the period of warehousing or deposit; and
(d)are accounted for to the satisfaction of any proper officer of customs.
[G.N. Nos. S 685/2002; S 195/2008; S 237/2008; S 140/2009; S 182/2010; S 228/2010; S 306/2010; S 788/2010; S 387/2011; S 709/2011; S 103/2012; S 684/2012; S 55/2017; S 391/2018; S 187/2019; S 247/2019]
Made on 17 June 2020.
Permanent Secretary,
Ministry of Finance,
[R017.002.0001.V6; C.; AG/LEGIS/SL/70/2015/4 Vol. 5]
(To be presented to Parliament under section 143(2) of the Customs Act).