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Power to lock up goods dutiable on import

Customs Act 1960

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—(1) When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, the officer —(a)has free access to every part of the vessel, aircraft or train;(b)has the power to mark any dutiable goods before landing; and(c)has the power to lock up, seal, mark or otherwise secure any dutiable goods, including sea, air or railway stores on board the vessel, aircraft or train.(2) Any lock, seal or mark must not be opened, broken or altered without the consent of the proper officer of customs while the vessel, aircraft or train is within the limits of the port or airport or before any such goods are delivered to be landed.(3) The Director‑General may, in his or her discretion, permit or refuse to permit the taking of any dutiable goods without payment of duty into a ship or aircraft as sea or air stores.(4) In granting permission for the embarkation of any dutiable goods under subsection (3), the Director‑General may impose any conditions that the Director‑General considers fit.(5) The Director‑General may, in his or her discretion, permit or refuse to permit the use, within the territorial waters of Singapore, of any sea or air stores on which duty has not been paid.(6) All goods dutiable on import which are part of any air, sea or railway store on board —(a)a vessel or train must be secured in a locked store specifically provided for the purpose; and(b)an aircraft must be secured in a locked cabin box or other receptacle specifically provided for the purpose.(7) If any air, sea or railway stores are found in any place other than those stated in subsection (6), those air, sea or railway stores are deemed to be uncustomed goods.

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