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]