The issued Customs ruling will be valid at the time of issuance based on the Customs Act and its subsidiary legislation in force at the time of the issuance of the Customs ruling. All matters within the issued Customs ruling do not apply three years after the date of issuance, or the date a provision of the Customs Act (including its subsidiary legislation) is repealed or amended to the extent that the repeal or amendment changes the way that provision applies in this ruling, which ever comes earlier. The issued Customs ruling may also be withdrawn or rescinded on the grounds stated in paragraph 7(9) of the Schedule to the Customs Act.
You may appeal for a review of the Customs Ruling issued. The appeal must be submitted within 10 working days from the date of issuance of the ruling. You have to state the grounds of appeal and submit all supporting documents to substantiate the appeal.
Upon receipt of the appeal, Singapore Customs will conduct a review and inform you of the outcome via email.