Regulation of Imports and Exports Act
(CHAPTER 272A, Section 3)
Regulation of Imports and Exports Regulations
Rg 1
G.N. No. S 530/1995

REVISED EDITION 1999
(1st July 1999)
[1st December 1995]
PART I
PRELIMINARY
Citation
1.  These Regulations may be cited as the Regulation of Imports and Exports Regulations.
Definitions
2.  In these Regulations, unless the context otherwise requires —
“competent authority”, in relation to a controlled import, controlled export or controlled transhipment —
(a)specified in the first column of Part A or C of the First Schedule, means the authority specified in the second column thereof; or
[S 645/2017 wef 08/11/2017]
(b)for which a permit, licence or any form of approval or sanction is required from any authority under any regulations made under the Act or any other written law for its import into, export from or transhipment in Singapore, means that authority;
“controlled export” means —
(a)any goods specified in the first column of Part C of the First Schedule; or
[S 645/2017 wef 08/11/2017]
(b)any goods for which a permit, licence or any form of approval or sanction is required under any regulations made under the Act or any other written law for its export from Singapore;
“controlled import” means —
(a)any goods specified in the first column of Part A or C of the First Schedule; or
(b)any goods for which a permit, licence or any form of approval or sanction is required under any regulations made under the Act or any other written law for its import into Singapore;
“controlled transhipment” means —
(a)any goods specified in the first column of Part C of the First Schedule; or
(b)any goods for which a permit, licence or any form of approval or sanction is required under any regulations made under the Act or any other written law for its transhipment in Singapore;
“end-user”, in relation to any goods, means any person in Singapore for whose account and use the goods are imported into Singapore;
“export control” means any statute, proclamation, executive order, regulation, rule, licence or order made or issued by the government or other competent authority of a country other than Singapore in relation to the export of goods from that country;
“export permit”, in relation to any goods, means a permit granted under regulation 4 for the export of the goods;
“exporting country” means any country or territory other than Singapore from which the goods are exported;
“foreign exporter”, in relation to goods, means the person exporting the goods from the exporting country;
“free trade zone” has the same meaning as in the Free Trade Zones Act (Cap. 114);
“import certificate” means a certificate issued under regulation 28;
“import permit”, in relation to any goods, means a permit granted under regulation 4 for the import of the goods;
“importer”, in relation to any goods, means a person who imports the goods into Singapore, whether for his own account or use or for the account or use of some other person;
“light aircraft” means an aircraft having an authorised maximum total weight of 5,700 kilogrammes;
“light vessel” means a junk, tongkang or similar craft under 75 Net Registered Tonnage;
“public accountant” means a public accountant registered under the Accountants Act (Cap. 2A);
“Singapore content” means the total cost or value of the materials originating in Singapore and the direct labour and overhead costs, expressed as a percentage of the ex-factory cost or price;
“through bill of lading”, “through air waybill” and “through manifest” mean a bill of lading, air waybill or manifest, as the case may be, for the consignment of goods from a place outside Singapore to a final destination which is also outside Singapore without a consignee in Singapore;
“transhipment permit”, in relation to any goods, means a permit granted under regulation 4 for the transhipment of any goods from one free trade zone to another;
“undelivered goods” means goods intended for delivery to a consignee in Singapore which remains undelivered at the time the manifest is due for submission under regulation 12.