Customs Act
(Chapter 70, Section 143(1)(d))
Customs (Offices and Stations) Regulations
Rg 7
G.N. No. S 275/1995

REVISED EDITION 2002
(30th September 2002)
[1st July 1995]
Citation
1.  These Regulations may be cited as the Customs (Offices and Stations) Regulations.
Customs offices and customs stations generally
2.  The following places shall be customs offices and customs stations generally:
(1)  any premises licensed under the Act, other than Part VIII thereof;
(2)  any premises in which duty exempted goods are kept;
(3)  any factory using dutiable raw materials for manufacture;
(4)  any premises licensed under section 37(3)(c) of the Goods and Services Tax Act (Cap. 117A);
(5)  any authorised landing pier or place for dutiable goods imported by sea and any place where dutiable exports are permitted to be uplifted by vessels;
(6)  any Government warehouse;
(7)  Changi Point Ferry Terminal, 51 Lorong Bekukong;
[S 794/2004 wef 05/01/2005]
(8)  Customs Gate Stations and Offices at any area in Singapore declared to be a free trade zone under the Free Trade Zones Act (Cap. 114) but not including the part thereof specified in regulation 3;
[S 631/2012 wef 19/12/2012]
(9)  ICA Coastal Command HQ, 10 Brani Way;
[S 52/2004 wef 07/02/2004]
(10)  Woodlands Checkpoint, 21 Woodlands Crossing;
[S 152/2008 wef 28/03/2008]
(10A)  Woodlands Checkpoint, 1200 Woodlands Road;
[S 152/2008 wef 28/03/2008]
(11)  Singapore Post Centre, Eunos Road;
(12)  Woodlands Train Checkpoint, 11 Woodlands Crossing;
(13)  PSA Corporation Limited, Keppel Distripark, Kampong Bahru Road;
(14)  Customs Operations Command, Keppel Road;
[S 216/2012 wef 16/05/2008]
(15)  Postal Parcel Counter of any Post Office;
(16)  Paya Lebar Airport;
(17)  Seletar Airport;
(18)  Changi Airport but not including the part thereof specified in regulation 3;
[S 631/2012 wef 19/12/2012]
(19)  Tengah Air Base;
(20)  Harbourfront Centre, 1 Maritime Square;
[S 227/2006 wef 01/04/2003]
(21)  Changi Ferry Terminal, 30 Changi Ferry Road;
(22)  Tanah Merah Ferry Terminal, 50 Tanah Merah Ferry Road;
(23)  Tuas Branch Headquarters, Tuas Checkpoint;
(24)  Revenue House, 55 Newton Road, #10-01;
(25)  Marina South Pier, 31 Marina Coastal Drive;
[S 216/2005 wef 04/04/2005]
[S 227/2006 wef 01/04/2006]
(26)  West Coast Pier, 60 West Coast Ferry Road ;
[S 216/2012 wef 18/11/2011]
(27)  Tanjong Pagar Scanning Station, 37 Keppel Road;
[S 216/2005 wef 01/02/2004]
(28)  Pasir Panjang Scanning Station, 21 Harbour Drive ;
[S 216/2005 wef 04/04/2005]
(29)  Jurong Scanning Station, 8 Jurong Pier Way;
[S 121/2009 wef 01/04/2009]
(30)  Changi Airbase (East), 22 Changi East Drive;
[S 150/2010 wef 15/03/2010]
(31)  Changi Airbase (West), 508C Cranwell Road;
[S 150/2010 wef 15/03/2010]
(32)  Sembawang Airbase, 313 Sembawang Road;
[S 150/2010 wef 15/03/2010]
[S 216/2012 wef 26/05/2012]
(33)  Marina Bay Cruise Centre Singapore, 61 Marina Coastal Drive.
[S 216/2012 wef 26/05/2012]
[S 631/2012 wef 19/12/2012]
Customs offices and customs stations for separate and exclusive import, export and transhipment
3.  All such part of the Air Cargo Express Hub (commonly referred to as the ACE Hub) within the Airport Logistics Park of Singapore Free Trade Zone at Changi Airport as is under the possession and management of Federal Express (S) Pte. Ltd., and all Customs Gate Stations and Offices situated therein, shall be customs offices and customs stations for the separate and exclusive import, export and transhipment of goods by air by Federal Express (S) Pte. Ltd.
[S 631/2012 wef 19/12/2012]
[G.N. Nos. S 275/95; S 555/97; S 395/98; S 320/99; S 285/2000; S 165/2002]