The Ministry of Finance (MOF) has formally responded to public feedback on the draft Customs (Amendment) Bill 2024, declining requests to modify the term “remove” concerning dutiable goods in licensed warehouses nearing licence expiry or withdrawal.
The proposed amendment mandates that licensees “remove” all dutiable goods from their licensed warehouses before their licence lapses or is revoked by the Director-General of Customs. Key feedback from the consultation sought to refine the term “remove,” arguing it should explicitly clarify that goods on which customs duty or Goods and Services Tax (GST) has already been paid could remain stored at the location without requiring physical removal.
MOF and Customs Reject Amendment Request
In its response published today, the MOF, together with Singapore Customs, stated that the proposed amendment’s wording is sufficiently clear and that no change is necessary. The rationale hinges on the statutory definition within the Customs Act itself.
“The proposed amendment is sufficiently clear since s 3 of the Customs Act 1960 defines ‘dutiable goods’ as ‘any goods subject to the payment of customs duty or excise duty on entry into customs territory or manufactured in Singapore (including any free trade zone) and on which customs duty or excise duty has not been paid’,” the MOF stated.
The Ministry emphasized that this definition inherently excludes goods where the duty has already been settled. Therefore, the requirement to “remove” goods applies only to those dutiable goods on which payment is still outstanding when the licence ceases. Goods on which duty has been paid would not fall under this removal obligation by virtue of the existing definition.
The Customs (Amendment) Bill 2024, incorporating the proposed amendment unchanged from its draft form regarding this provision, is scheduled to be presented to Parliament for debate and potential enactment in November 2024.
Source: MOF, 28 October 2025