Removal of dutiable goods for export or re-export
13.—(1)  The Director-General may, in his discretion, impose a limit on the quantity of dutiable goods which are to be exported or re-exported by any vessel of 300 net registered tonnes or below for the safeguarding of the revenue.
(2)  Where dutiable goods are to be conveyed for export or re-export in any vessel of 300 net registered tonnes or below, a senior officer of customs may require the master or person in charge of the vessel to keep or store such goods in a locked hold for as long as the vessel is within the territorial waters of Singapore and the senior officer of customs may seal such hold.
(3)  No person shall, without lawful authority, open, alter, break or remove any seal placed by a senior officer of customs under paragraph (2) while the vessel is still within the territorial waters of Singapore.
(4)  If any dutiable goods which are kept in the vessel under paragraph (2) are found to be missing or re-landed in Singapore, the goods shall be presumed, until the contrary is proved, to have been illegally removed from such vessel with the consent of the master or the person in charge of the vessel.
(5)  Without affecting the application of section 27 of the Act in relation to any customs duty or excise duty chargeable on dutiable goods, when the owner of dutiable goods is desirous of removing the whole or part of the goods from a specified place of storage and bringing the goods out of the customs territory, whether on a vessel or any other form of conveyance, the owner must personally or by the owner’s agent —
(a)submit to a proper officer of customs at the warehouse in which the goods are deposited a declaration, in such form as the Director-General may require, of the goods to be removed; and
[S 504/2020 wef 30/06/2020]
(b)in the case of goods deposited in a Government warehouse, produce to a proper officer of customs the warehouse deposit receipt issued under section 53(1) of the Act, or a delivery order issued under section 53(4) of the Act and pay all charges due on the goods to be removed.
[S 504/2020 wef 30/06/2020]
(c)[Deleted by S 504/2020 wef 30/06/2020]
[S 504/2020 wef 30/06/2020]
(6)  Upon the applicable requirements in paragraph (5) being satisfied, the proper officer of customs may authorise the removal of the goods, subject to any condition that the proper officer of customs considers necessary.
[S 504/2020 wef 30/06/2020]
(7)  The owner of the goods removed under this regulation or the owner’s agent must, if so required by the proper officer of customs, produce evidence that the goods have been removed from the customs territory.
[S 504/2020 wef 30/06/2020]
(8)  If any goods removed for export or re-export under this regulation are found to have been illegally re-landed in any place in Singapore, the owner and the exporter of the goods and the owner’s agent shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
(9)  The Director-General may, in his discretion, require the owner of any vessel carrying dutiable goods for export or re-export or his agent —
(a)to furnish security to guarantee payment of customs duty or excise duty in the event the goods are re-landed in Singapore; and
(b)to secure the good conduct of the crew of the vessel.
(10)  In this regulation, “specified place of storage” means a Government warehouse, licensed warehouse, customs office, customs station or any other place approved by the Director-General in writing under section 52 of the Act.
[S 504/2020 wef 30/06/2020]