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The Singapore Customs is a government agency under the Ministry of Finance of the Government of Singapore. Singapore Customs was reconstituted on 1 April 2003, after the Customs and Excise Department and the Trade Facilitation Division and Statistics Audit Unit of International Enterprise Singapore (IE Singapore) were merged. [ 1 ]
Customs broker is a profession which expertise include tariff and customs laws, rules and regulations for the clearance of imported or exported goods or merchandise from customs authority, preparation of import or export documents including computation and payment of duties, taxes and other charges accruing thereon, representing clients before ...
Importation, declaration, and payment of customs duties are done by the importer of record, [16] which may be the owner of the goods, the purchaser, or a licensed customs broker. Import bans [ edit ]
If you fails to declare or makes an incorrect declaration of taxable goods to Singaporean customs, you could get hit with a fine worth 10 times the amount of duty and/or GST evaded. This article ...
In contrast, in Fong Thin Choo, [4] the High Court expressed the view that under regulation 12(6) of the Customs Regulations 1979, [34] the fact that goods had not been exported from Singapore was a precedent fact to the customs officer's power to require the owner of the goods to pay customs duty.
The Statutes of the Republic of Singapore, a series that consists of all Acts of the Singapore Parliament and English statutes that are currently in force in Singapore. There are three general sources of Singapore law: legislation, judicial precedents , and custom. [1] Legislation is divided into statutes and subsidiary legislation.
Customs control was started when the Monopolies Department was founded in 1910 to collect excise duties on goods such as hard liquors and opium. In 1916, the colonial government began taxing tobacco products on import to raise funds for the war effort. [26] In 1932, the Customs headquarters was shifted to the Customs House from Cecil Street.
Customs declaration used for parcels. When an individual is transporting the goods, the form is called a customs arrival card, or a landing card, or an entry voucher. The traveller is required to fill out the form, sign and submit to the customs or border protection officer before entering the country. [3]