Attendance fees
115.  Fees are payable, at such rate as may be prescribed in the Customs (Miscellaneous Fees and Rates) Regulations 2012 (G.N. No. S 634/2012), for the attendance of any proper officer of customs in a Government warehouse or licensed warehouse during —
(a)the survey of dutiable goods under regulation 32, 34 or 35;
(b)the reconditioning of dutiable goods;
(c)the destruction of dutiable goods; and
(d)the bottling, blending, compounding, varying or denaturing of intoxicating liquors.
[S 326/2019 wef 02/05/2019]