Vehicle and Vessel Usage TaxIn case of divergence of interpretation, the English text shall prevail.


Taxes:Customs Duties,Consumption Tax,Vehicle and Vessel Usage Tax,Import & Export Tax

Date of Promulgation:

Date of Implementatio:2006-01-01



Act 235 CUSTOMS ACT 1967

Incorporating all amendments up to 1 January 2006











1. (1) This Act may be cited as the Customs Act 1967.

(2) (Omitted).



2. (1) In this Act, unless the context otherwise requires—

“agent”, in relation to a vessel includes chinchew and comprador;


“aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;


“collection station” means a customs warehouse established in Singapore under subsection 63(2);


“computer” has the meaning assigned thereto in section 3 of the Evidence Act 1950 [Act 56];


“customs airport” means any place which has been prescribed as a customs airport;


“customs duty” means any import duty, export duty, surtax, surcharge or cess imposed by or under this Act, any countervailing duty or anti-dumping duty imposed by or under the Countervailing and Anti-Dumping Duties Act 1993 [Act 504] and includes any royalty payable in lieu of an export duty under any written law, or a contract, lease or agreement to which the Federal Government or the Government of any State is a party or to which such Government has consented;


“customs port” means any port prescribed to be a customs port;


“customs warehouse” means a warehouse or other place established by the Minister under subsection 63(1) for the deposit of dutiable goods;


“denatured” means effectually rendered unfit for human consumption to the satisfaction of the Director General;


“Director General” means the Director General of Customs and Excise appointed under subsection 3(1);


“document” has the meaning assigned thereto in section 3 of the Evidence Act 1950;


“dutiable goods” means all goods subject to the payment of customs duty and on which such duty has not yet been paid;


“duty free shop” means any place licensed for the warehousing and sale of dutiable goods free of duty under section 65D;


“electronic data interchange” means the transfer, from computer to computer, of commercial and administrative transactions using an agreed message standard to structure the data pertaining to a transaction;



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