Payment of customs duty or excise duty by passenger or other person
115A.—(1) This regulation applies to a passenger or other person who intends to have in his possession upon arriving in Singapore, whether on his person or in any baggage or in any vehicle, any goods subject to customs duty or excise duty.
(2) The passenger or person referred to in paragraph (1) may, before arriving in Singapore but not earlier than 3 days before the day of arrival, pay the duty using the mobile application or the web application developed by Singapore Customs for the payment of duty.
[S 437/2015 wef 01/08/2015]
Disposal of forfeitures
116.—(1) All forfeitures under the Act and goods detained by or deposited with the Singapore Customs and left unclaimed by their owners for a period of one month shall, at the discretion of the Director-General —
(a)
be offered for sale by public auction and the net proceeds of the sale credited to revenue; or
(b)
where the Director-General considers it inadvisable for any reason to offer such forfeitures or goods for sale by public auction, be disposed of in such manner as he may, in his discretion, direct.
(2) Where the goods in paragraph (1) had been left unclaimed by their owners for a period of less than one month and their owners had given the Director-General notice in writing that they are not claiming them, the Director-General may dispose of the goods in the manner described in paragraph (1).
Penalties
117. Any person who contravenes any of the provisions of these Regulations shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.