Customs Act
(Chapter 70, Section 143)
Customs Regulations
Rg 2
REVISED EDITION 1990
(25th March 1992)
[14th December 1979]
Citation
1.  These Regulations may be cited as the Customs Regulations.
Definitions
2.  In these Regulations, unless the context otherwise requires —
“alcoholic strength”  —
(a)in relation to a mixture of alcohol and some other substances, means the ratio, expressed as a percentage, of the mass of alcohol present in the mixture to the total mass of the mixture; and
(b)in relation to a mixture of alcohol and water, means the ratio, expressed as a percentage, of the volume of alcohol present in the mixture at a temperature of 20°C to the total volume of the mixture;
[S 371/94 wef 01/10/1994]
“certificate of registration” means a certificate issued by the Registrar under section 9 of the Business Registration Act [Cap. 32];
“Director of Scientific Services” includes any Scientific Officer of the Department of Scientific Services;
“licensed premises” means premises in respect of which a licence has been issued under section 50, 51, 63 or 66 of the Act;
“locally grown tobacco” means tobacco grown in Singapore.
[Deleted by S 371/94 wef 01/10/1994]
GOVERNMENT WAREHOUSES
Permission to enter Government warehouses
3.  No person shall enter any Government warehouse except with the permission of a proper officer of customs.
Hours of opening of offices and warehouses
4.—(1)  The hours during which customs offices and Government warehouses shall ordinarily be open for business shall be as follows:
(a)Mondays to Fridays — 8.00 a.m. to 1.00 p.m.;
2.00 p.m. to 4.30 p.m.; and
(b)Saturdays 8.00 a.m. to 12.30 p.m.
(2)  Notwithstanding paragraph (1), Government warehouses for the storage of dutiable goods in transit and the Government warehouse at the Singapore International Airport shall remain open during such hours as the Director-General may from time to time direct.
[Subst. by S 371/94 wef 01/10/1994]
Extension of opening hours of offices and warehouses
5.—(1)  The hours prescribed in regulation 4(1) may be extended in respect of customs offices and Government warehouses, subject to the following conditions:
(a)that notice shall be given in writing to a proper officer of customs not less than one hour before the ordinary closing hour immediately preceding the time when it is desired to have the customs office or warehouse opened; and
(b)that the person giving the notice required under paragraph (a) shall pay on demand, after overtime has been worked, such overtime fee as the Director-General may charge under section 98 of the Act for the attendance of an officer of customs.
(2)  A proper officer of customs may, in his discretion, approve or refuse any application not presented in due time as specified in paragraph (1)(a).
(3)  [Deleted by S371/95 wef 01/10/1994]
Cancellation fee
6.  When overtime is requested and where a request is not cancelled before the close of the ordinary office hours immediately preceding the time it was requested that overtime be worked, the person who made the request shall pay on demand such minimum overtime fee as the Director-General may charge under section 98 of the Act.
[S 371/94 wef 01/10/1994]
Scale of warehouse rent for Government warehouses
7.—(1)  Warehouse rent on goods deposited in Government warehouses, other than those which are situated within the boundary limits of an airport and in the transit warehouses operated by the Director-General, shall be as set out in the First Schedule.
[S 371/94 wef 01/10/1994]
(2)  Warehouse rent shall be charged monthly, at the close of business on the last day of each month, on the quantity of goods deposited in the warehouse at any time during the month except that no warehouse rent shall be charged for more than one month in any case where the period of storage of the whole or part of the goods does not exceed 30 days.
(3)  Goods deposited in Government warehouses situated within the boundary limits of an airport and in the transit warehouses operated by the Director-General shall be charged warehouse rent at the rate of 30 cents per kilogramme gross weight pro rata for each period of 7 days or part thereof subject to a minimum charge of $7 for each period of 7 days or part thereof for each consignment except that the minimum charge for intoxicating liquors and tobacco deposited by bona fide travellers shall be $4 for each period of 7 days or part thereof for each consignment.
[Subst. by S 141/95 wef 01/04/1995]
[S 95/96 wef 01/04/1995]
(4)  Subject to item 5 in the First Schedule, in computing the total amount of warehouse rent payable, any fraction of a dollar shall be ignored.