What changed

The Ministry for Sustainability and the Environment in Singapore has issued the Resource Sustainability (Beverage Container Return Scheme) Regulations 2026. These regulations establish a new scheme for beverage containers, defining producers and outlining their responsibilities. The rules are enacted under section 52 of the Resource Sustainability Act 2019.

These regulations will come into effect in stages, with certain provisions (2, 3, 4, 12, and 16) effective from March 24, 2026, and the remainder effective from April 1, 2026. Regulated entities, particularly beverage producers and retailers, must familiarize themselves with the definitions and operational requirements to ensure compliance with the new return scheme.

What to do next

Review definitions of 'producer' and 'beverage product' under section 23M of the Act.
Identify and understand the specific requirements for beverage container return schemes.
Prepare for staged implementation beginning March 24, 2026.

Source document (simplified)

Resource Sustainability (Beverage Container Return Scheme) Regulations 2026 Status:
Published in Subsidiary Legislation Supplement
on 23 Mar 2026
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No. S 123
| Resource Sustainability Act 2019 |

| Resource Sustainability
(Beverage Container Return Scheme)
Regulations 2026 |

| | In exercise of the powers conferred by section 52 of the Resource Sustainability Act 2019, the Minister for Sustainability and the Environment makes the following Regulations: | | In exercise of the powers conferred by section 52 of the Resource Sustainability Act 2019, the Minister for Sustainability and the Environment makes the following Regulations: |
| In exercise of the powers conferred by section 52 of the Resource Sustainability Act 2019, the Minister for Sustainability and the Environment makes the following Regulations: | |

| Citation and commencement |

| 1. —(1)  These Regulations are the Resource Sustainability (Beverage Container Return Scheme) Regulations 2026 and, except for regulations 2, 3, 4, 12 and 16, come into operation on 1 April 2026.
| (2)  Regulations 2, 3, 4, 12 and 16 come into operation on 24 March 2026. | | (2)  Regulations 2, 3, 4, 12 and 16 come into operation on 24 March 2026. |
| (2)  Regulations 2, 3, 4, 12 and 16 come into operation on 24 March 2026. | |

| Definitions |

| 2. —(1)  Any term in these Regulations that is defined in section 23M(1) of the Act has the meaning given to that term in that section.
| (2)  For the purpose of these Regulations —
\| (a) \| a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and \|
\| (b) \| a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. \| | (a) | a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and | (b) | a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. |
| (a) | a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and | | | |
| (b) | a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. | | | | | (2)  For the purpose of these Regulations —
| (a) | a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and |
| (b) | a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. | | (a) | a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and | (b) | a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. |
| (2)  For the purpose of these Regulations —
| (a) | a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and |
| (b) | a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. | | (a) | a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and | (b) | a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. | |
| (a) | a person is the producer of a beverage product if the person is a person described in section 23M(2) of the Act; and | | | | |
| (b) | a person is not a producer of a beverage product if the person is a person described in section 23M(3) of the Act. | | | | |

| Prescribed material of beverage containers |

| 3. For the purposes of paragraph (b) of the definition of “beverage container” in section 23M(1) of the Act, the prescribed material is any plastic or metal, either alone or in combination with each other (but not in combination with any other material). |

| Prescribed volume of beverage containers |

| 4. For the purposes of paragraph (c) of the definition of “beverage container” in section 23M(1) of the Act, the prescribed volume is between 150 millilitres and 3,000 millilitres (both inclusive). |

| Liquids excluded from definition of “regulated beverage” |

| 5. —(1) For the purpose of the definition of “regulated beverage” in section 23M(1) of the Act, each of the following liquids is prescribed not to be a regulated beverage:
| (a) | any liquid beverage for a special medical purpose and that is labelled as being for use under medical supervision; |
| (b) | any liquid ingredient added to any food or beverage for decoration or to enhance flavour, including (to avoid doubt) any caramel syrup or whipped cream; |
| (c) | any liquid flavouring agent; |
| (d) | any meat, yeast or vegetable extracts, soup or soup mixtures, or any similar liquids; |
| (e) | any semi‑liquid or viscous foods; |
| (f) | any liquid that is a medicinal product; |
| (g) | any liquid that is a health product. |

| (2) In this regulation —
\| “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; \|

\| “health product” has the meaning given by section 2(1) of the Health Products Act 2007; \|

\| “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. \| | “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; | “health product” has the meaning given by section 2(1) of the Health Products Act 2007; | “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. |
| “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; | | | |
| “health product” has the meaning given by section 2(1) of the Health Products Act 2007; | | | |
| “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. | | | |

| (3) In this regulation, a liquid beverage is for a “special medical purpose” if it is specially processed or formulated and presented for use under medical supervision for the dietary management of a patient —
\| (a) \| who has —
\| (i) \| limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or \|
\| (ii) \| any other special medically‑determined nutrient requirement; and \| \| (i) \| limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or \| (ii) \| any other special medically‑determined nutrient requirement; and \|
\| (i) \| limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or \| \| \| \| \|
\| (ii) \| any other special medically‑determined nutrient requirement; and \| \| \| \| \|
\| (b) \| whose dietary management cannot be achieved only by modifying that patient’s normal diet. \| \| \| \| \| | (a) | who has —
\| (i) \| limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or \|
\| (ii) \| any other special medically‑determined nutrient requirement; and \| | (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | (ii) | any other special medically‑determined nutrient requirement; and | (b) | whose dietary management cannot be achieved only by modifying that patient’s normal diet. |
| (a) | who has —
\| (i) \| limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or \|
\| (ii) \| any other special medically‑determined nutrient requirement; and \| | (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | (ii) | any other special medically‑determined nutrient requirement; and | | | |
| (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | | | | | | | |
| (ii) | any other special medically‑determined nutrient requirement; and | | | | | | | |
| (b) | whose dietary management cannot be achieved only by modifying that patient’s normal diet. | | | | | | | | | (a) | any liquid beverage for a special medical purpose and that is labelled as being for use under medical supervision; | (b) | any liquid ingredient added to any food or beverage for decoration or to enhance flavour, including (to avoid doubt) any caramel syrup or whipped cream; | (c) | any liquid flavouring agent; | (d) | any meat, yeast or vegetable extracts, soup or soup mixtures, or any similar liquids; | (e) | any semi‑liquid or viscous foods; | (f) | any liquid that is a medicinal product; | (g) | any liquid that is a health product. | (2) In this regulation —
| “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; |

| “health product” has the meaning given by section 2(1) of the Health Products Act 2007; |

| “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. | | “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; | “health product” has the meaning given by section 2(1) of the Health Products Act 2007; | “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. | (3) In this regulation, a liquid beverage is for a “special medical purpose” if it is specially processed or formulated and presented for use under medical supervision for the dietary management of a patient —
| (a) | who has —
\| (i) \| limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or \|
\| (ii) \| any other special medically‑determined nutrient requirement; and \| | (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | (ii) | any other special medically‑determined nutrient requirement; and |
| (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | | | | |
| (ii) | any other special medically‑determined nutrient requirement; and | | | | |
| (b) | whose dietary management cannot be achieved only by modifying that patient’s normal diet. | | | | | | (a) | who has —
| (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or |
| (ii) | any other special medically‑determined nutrient requirement; and | | (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | (ii) | any other special medically‑determined nutrient requirement; and | (b) | whose dietary management cannot be achieved only by modifying that patient’s normal diet. |
| (a) | any liquid beverage for a special medical purpose and that is labelled as being for use under medical supervision; | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | any liquid ingredient added to any food or beverage for decoration or to enhance flavour, including (to avoid doubt) any caramel syrup or whipped cream; | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (c) | any liquid flavouring agent; | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (d) | any meat, yeast or vegetable extracts, soup or soup mixtures, or any similar liquids; | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (e) | any semi‑liquid or viscous foods; | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (f) | any liquid that is a medicinal product; | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (g) | any liquid that is a health product. | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (2) In this regulation —
| “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; |

| “health product” has the meaning given by section 2(1) of the Health Products Act 2007; |

| “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. | | “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; | “health product” has the meaning given by section 2(1) of the Health Products Act 2007; | “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. | | | | | | | | | | | | | | | | | | | | | | | | |
| “flavouring agent” means any wholesome substance that when added or applied to food is capable of imparting taste or odour, or both, to a food; | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “health product” has the meaning given by section 2(1) of the Health Products Act 2007; | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “medicinal product” has the meaning given by section 3 of the Medicines Act 1975. | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (3) In this regulation, a liquid beverage is for a “special medical purpose” if it is specially processed or formulated and presented for use under medical supervision for the dietary management of a patient —
| (a) | who has —
\| (i) \| limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or \|
\| (ii) \| any other special medically‑determined nutrient requirement; and \| | (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | (ii) | any other special medically‑determined nutrient requirement; and |
| (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | | | | |
| (ii) | any other special medically‑determined nutrient requirement; and | | | | |
| (b) | whose dietary management cannot be achieved only by modifying that patient’s normal diet. | | | | | | (a) | who has —
| (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or |
| (ii) | any other special medically‑determined nutrient requirement; and | | (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | (ii) | any other special medically‑determined nutrient requirement; and | (b) | whose dietary management cannot be achieved only by modifying that patient’s normal diet. | | | | | | | | | | | | | | | | | | | |
| (a) | who has —
| (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or |
| (ii) | any other special medically‑determined nutrient requirement; and | | (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | (ii) | any other special medically‑determined nutrient requirement; and | | | | | | | | | | | | | | | | | | | | | | |
| (i) | limited or impaired capacity to take, digest, absorb or metabolise ordinary food or certain nutrients contained in ordinary food; or | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii) | any other special medically‑determined nutrient requirement; and | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | whose dietary management cannot be achieved only by modifying that patient’s normal diet. | | | | | | | | | | | | | | | | | | | | | | | | | | |

| Prescribed deposit mark under section 23N of Act |

| 6. For the purpose of section 23N of the Act, the mark in the Schedule is prescribed (in 2 colour schemes) as a deposit mark. |

| Prescribed date under section 23P(1) of Act |

| 7. For the purpose of section 23P(1) of the Act, the prescribed date is 1 October 2026. |

| Prescribed circumstances in which deposit mark need not be affixed under section 23P(2)(b) of Act |

| 8. —(1)  For the purpose of section 23P(2)(b) of the Act, subject to paragraphs (2) and (3), section 23P(1) of the Act does not apply in relation to any of the following supplies made by a participant (A) in a beverage product supply chain:
| (a) | a supply made to the next participant in the chain, with actual knowledge that the beverage product is to be supplied down the beverage product supply chain to the specified end supplier in the supply chain; |
| (b) | a supply that is the specified end supply in the beverage product supply chain. |

| (2) A must keep and maintain, in accordance with paragraph (3), complete and accurate records of the following:
\| (a) \| where paragraph (1)(a) applies —
\| (i) \| all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and \|
\| (ii) \| all documents evidencing A ’s knowledge as described in that provision; \| \| (i) \| all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and \| (ii) \| all documents evidencing A ’s knowledge as described in that provision; \|
\| (i) \| all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and \| \| \| \| \|
\| (ii) \| all documents evidencing A ’s knowledge as described in that provision; \| \| \| \| \|
\| (b) \| where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. \| \| \| \| \| | (a) | where paragraph (1)(a) applies —
\| (i) \| all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and \|
\| (ii) \| all documents evidencing A ’s knowledge as described in that provision; \| | (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | (ii) | all documents evidencing A ’s knowledge as described in that provision; | (b) | where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. |
| (a) | where paragraph (1)(a) applies —
\| (i) \| all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and \|
\| (ii) \| all documents evidencing A ’s knowledge as described in that provision; \| | (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | (ii) | all documents evidencing A ’s knowledge as described in that provision; | | | |
| (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | | | | | | | |
| (ii) | all documents evidencing A ’s knowledge as described in that provision; | | | | | | | |
| (b) | where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. | | | | | | | |

| (3)  The records mentioned in paragraph (2) must be retained for a period of 5 years after —
\| (a) \| in the case of a document that is dated — that date or 1 April 2026, whichever is later; and \|
\| (b) \| in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. \| | (a) | in the case of a document that is dated — that date or 1 April 2026, whichever is later; and | (b) | in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. |
| (a) | in the case of a document that is dated — that date or 1 April 2026, whichever is later; and | | | |
| (b) | in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. | | | |

| (4)  Where A fails to comply with paragraph (2) at any time, paragraph (1) ceases to apply to A ’s supplies within that paragraph for the period from the date of non‑compliance to the date the Agency is satisfied that A has taken all necessary remedial actions to prevent a recurrence of the non‑compliance with paragraph (2) in relation to any supplies within paragraph (1) (both dates inclusive). |

| (5)  To avoid doubt, paragraph (4) applies to each event of non‑compliance with paragraph (2) . |

| (6)  In this regulation —
\| “beverage product supply chain” means a supply chain for supplying a beverage product where the last supplier in the supply chain is a specified end supplier; \|

\| “conveyance” includes any aircraft, train, vehicle, vessel or other mode of transport of passengers or goods; \|

\| “customer” means any person to whom a specified end supplier supplies or offers to supply a beverage product; \|

\| “export” means to take or cause to be taken out of Singapore by any means; \|

\| “participant”, in relation to a beverage product supply chain, means any of the following:
\| (a) \| a specified end supplier of the beverage product; \|
\| (b) \| a producer of the beverage product; \|
\| (c) \| any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; \| \| (a) \| a specified end supplier of the beverage product; \| (b) \| a producer of the beverage product; \| (c) \| any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; \|
\| (a) \| a specified end supplier of the beverage product; \| \| \| \| \| \|
\| (b) \| a producer of the beverage product; \| \| \| \| \| \|
\| (c) \| any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; \| \| \| \| \| \|

\| “specified end supplier” means a supplier that makes or offers to make a specified end supply; \|

\| “specified end supply”, in relation to a beverage product, means any of the following:
\| (a) \| an export of the beverage product; \| \| \| \| \| \|
\| (b) \| a supply of the beverage product for use or consumption —
\\| (i) \\| on a conveyance entering Singapore from any place outside Singapore; or \\|
\\| (ii) \\| on a conveyance leaving Singapore for a place outside Singapore, \\|

\\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \\| \| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \|
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| \| \| \| \| \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| \| \| \| \| \|
\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| \| \| \| \| \|
\| (c) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; \| \| \| \| \| \|
\| (d) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; \| \| \| \| \| \| \| (a) \| an export of the beverage product; \| (b) \| a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| (c) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; \| (d) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; \|
\| (a) \| an export of the beverage product; \| \| \| \| \| \| \| \| \| \| \| \| \|
\| (b) \| a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| \| \| \| \| \| \|
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| \| \| \| \| \| \| \| \| \| \| \| \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| \| \| \| \| \| \| \| \| \| \| \| \|
\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| \| \| \| \| \| \| \| \| \| \| \| \|
\| (c) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; \| \| \| \| \| \| \| \| \| \| \| \| \|
\| (d) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; \| \| \| \| \| \| \| \| \| \| \| \| \|

\| “supplier” means any person (including a producer of a beverage product) who supplies or offers to supply in Singapore any beverage product; \|

\| “tamper‑evident bag” means any packaging (within the meaning of section 19(1) of the Act) in the form of a bag —
\| (a) \| to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and \|
\| (b) \| that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. \| \| (a) \| to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and \| (b) \| that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. \|
\| (a) \| to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and \| \| \| \|
\| (b) \| that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. \| \| \| \| | “beverage product supply chain” means a supply chain for supplying a beverage product where the last supplier in the supply chain is a specified end supplier; | “conveyance” includes any aircraft, train, vehicle, vessel or other mode of transport of passengers or goods; | “customer” means any person to whom a specified end supplier supplies or offers to supply a beverage product; | “export” means to take or cause to be taken out of Singapore by any means; | “participant”, in relation to a beverage product supply chain, means any of the following:
\| (a) \| a specified end supplier of the beverage product; \|
\| (b) \| a producer of the beverage product; \|
\| (c) \| any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; \| | (a) | a specified end supplier of the beverage product; | (b) | a producer of the beverage product; | (c) | any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; | “specified end supplier” means a supplier that makes or offers to make a specified end supply; | “specified end supply”, in relation to a beverage product, means any of the following:
\| (a) \| an export of the beverage product; \| \| \| \| \| \|
\| (b) \| a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \|
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| \| \| \| \| \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| \| \| \| \| \|
\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| \| \| \| \| \|
\| (c) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; \| \| \| \| \| \|
\| (d) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; \| \| \| \| \| \| | (a) | an export of the beverage product; | (b) | a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| | (i) | on a conveyance entering Singapore from any place outside Singapore; or | (ii) | on a conveyance leaving Singapore for a place outside Singapore, | including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | (c) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; | (d) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; | “supplier” means any person (including a producer of a beverage product) who supplies or offers to supply in Singapore any beverage product; | “tamper‑evident bag” means any packaging (within the meaning of section 19(1) of the Act) in the form of a bag —
\| (a) \| to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and \|
\| (b) \| that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. \| | (a) | to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and | (b) | that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. |
| “beverage product supply chain” means a supply chain for supplying a beverage product where the last supplier in the supply chain is a specified end supplier; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “conveyance” includes any aircraft, train, vehicle, vessel or other mode of transport of passengers or goods; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “customer” means any person to whom a specified end supplier supplies or offers to supply a beverage product; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “export” means to take or cause to be taken out of Singapore by any means; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “participant”, in relation to a beverage product supply chain, means any of the following:
\| (a) \| a specified end supplier of the beverage product; \|
\| (b) \| a producer of the beverage product; \|
\| (c) \| any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; \| | (a) | a specified end supplier of the beverage product; | (b) | a producer of the beverage product; | (c) | any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (a) | a specified end supplier of the beverage product; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | a producer of the beverage product; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (c) | any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “specified end supplier” means a supplier that makes or offers to make a specified end supply; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “specified end supply”, in relation to a beverage product, means any of the following:
\| (a) \| an export of the beverage product; \| \| \| \| \| \|
\| (b) \| a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \|
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| \| \| \| \| \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| \| \| \| \| \|
\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| \| \| \| \| \|
\| (c) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; \| \| \| \| \| \|
\| (d) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; \| \| \| \| \| \| | (a) | an export of the beverage product; | (b) | a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| | (i) | on a conveyance entering Singapore from any place outside Singapore; or | (ii) | on a conveyance leaving Singapore for a place outside Singapore, | including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | (c) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; | (d) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; | | | | | | | | | | | | | | | | | | | |
| (a) | an export of the beverage product; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| | (i) | on a conveyance entering Singapore from any place outside Singapore; or | (ii) | on a conveyance leaving Singapore for a place outside Singapore, | including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (i) | on a conveyance entering Singapore from any place outside Singapore; or | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii) | on a conveyance leaving Singapore for a place outside Singapore, | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (c) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (d) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “supplier” means any person (including a producer of a beverage product) who supplies or offers to supply in Singapore any beverage product; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| “tamper‑evident bag” means any packaging (within the meaning of section 19(1) of the Act) in the form of a bag —
\| (a) \| to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and \|
\| (b) \| that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. \| | (a) | to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and | (b) | that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (a) | to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (a) | a supply made to the next participant in the chain, with actual knowledge that the beverage product is to be supplied down the beverage product supply chain to the specified end supplier in the supply chain; | (b) | a supply that is the specified end supply in the beverage product supply chain. | (2) A must keep and maintain, in accordance with paragraph (3), complete and accurate records of the following:
| (a) | where paragraph (1)(a) applies —
\| (i) \| all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and \|
\| (ii) \| all documents evidencing A ’s knowledge as described in that provision; \| | (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | (ii) | all documents evidencing A ’s knowledge as described in that provision; |
| (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | | | | |
| (ii) | all documents evidencing A ’s knowledge as described in that provision; | | | | |
| (b) | where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. | | | | | | (a) | where paragraph (1)(a) applies —
| (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and |
| (ii) | all documents evidencing A ’s knowledge as described in that provision; | | (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | (ii) | all documents evidencing A ’s knowledge as described in that provision; | (b) | where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. | (3) The records mentioned in paragraph (2) must be retained for a period of 5 years after —
| (a) | in the case of a document that is dated — that date or 1 April 2026, whichever is later; and |
| (b) | in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. | | (a) | in the case of a document that is dated — that date or 1 April 2026, whichever is later; and | (b) | in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. | (4) Where A fails to comply with paragraph (2) at any time, paragraph (1) ceases to apply to A ’s supplies within that paragraph for the period from the date of non‑compliance to the date the Agency is satisfied that A has taken all necessary remedial actions to prevent a recurrence of the non‑compliance with paragraph (2) in relation to any supplies within paragraph (1) (both dates inclusive). | (5) To avoid doubt, paragraph (4) applies to each event of non‑compliance with paragraph (2) . | (6) In this regulation —
| “beverage product supply chain” means a supply chain for supplying a beverage product where the last supplier in the supply chain is a specified end supplier; |

| “conveyance” includes any aircraft, train, vehicle, vessel or other mode of transport of passengers or goods; |

| “customer” means any person to whom a specified end supplier supplies or offers to supply a beverage product; |

| “export” means to take or cause to be taken out of Singapore by any means; |

| “participant”, in relation to a beverage product supply chain, means any of the following:
\| (a) \| a specified end supplier of the beverage product; \|
\| (b) \| a producer of the beverage product; \|
\| (c) \| any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; \| | (a) | a specified end supplier of the beverage product; | (b) | a producer of the beverage product; | (c) | any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; |
| (a) | a specified end supplier of the beverage product; | | | | | |
| (b) | a producer of the beverage product; | | | | | |
| (c) | any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; | | | | | |

| “specified end supplier” means a supplier that makes or offers to make a specified end supply; |

| “specified end supply”, in relation to a beverage product, means any of the following:
\| (a) \| an export of the beverage product; \| \| \| \| \| \|
\| (b) \| a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \|
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \| \| \| \| \| \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \| \| \| \| \| \|
\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| \| \| \| \| \| \|
\| (c) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; \| \| \| \| \| \|
\| (d) \| a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; \| \| \| \| \| \| | (a) | an export of the beverage product; | (b) | a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| | (i) | on a conveyance entering Singapore from any place outside Singapore; or | (ii) | on a conveyance leaving Singapore for a place outside Singapore, | including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | (c) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; | (d) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; |
| (a) | an export of the beverage product; | | | | | | | | | | | | |
| (b) | a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| | (i) | on a conveyance entering Singapore from any place outside Singapore; or | (ii) | on a conveyance leaving Singapore for a place outside Singapore, | including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | | | | | | | |
| (i) | on a conveyance entering Singapore from any place outside Singapore; or | | | | | | | | | | | | |
| (ii) | on a conveyance leaving Singapore for a place outside Singapore, | | | | | | | | | | | | |
| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | | | | | | | | | | | | | |
| (c) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; | | | | | | | | | | | | |
| (d) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; | | | | | | | | | | | | |

| “supplier” means any person (including a producer of a beverage product) who supplies or offers to supply in Singapore any beverage product; |

| “tamper‑evident bag” means any packaging (within the meaning of section 19(1) of the Act) in the form of a bag —
\| (a) \| to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and \|
\| (b) \| that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. \| | (a) | to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and | (b) | that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. |
| (a) | to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and | | | |
| (b) | that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. | | | | | “beverage product supply chain” means a supply chain for supplying a beverage product where the last supplier in the supply chain is a specified end supplier; | “conveyance” includes any aircraft, train, vehicle, vessel or other mode of transport of passengers or goods; | “customer” means any person to whom a specified end supplier supplies or offers to supply a beverage product; | “export” means to take or cause to be taken out of Singapore by any means; | “participant”, in relation to a beverage product supply chain, means any of the following:
| (a) | a specified end supplier of the beverage product; |
| (b) | a producer of the beverage product; |
| (c) | any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; | | (a) | a specified end supplier of the beverage product; | (b) | a producer of the beverage product; | (c) | any supplier in the beverage product supply chain between the producer of the beverage product and the specified end supplier of the beverage product; | “specified end supplier” means a supplier that makes or offers to make a specified end supply; | “specified end supply”, in relation to a beverage product, means any of the following:
| (a) | an export of the beverage product; | | | | | |
| (b) | a supply of the beverage product for use or consumption —
\| (i) \| on a conveyance entering Singapore from any place outside Singapore; or \|
\| (ii) \| on a conveyance leaving Singapore for a place outside Singapore, \|

\| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); \| | (i) | on a conveyance entering Singapore from any place outside Singapore; or | (ii) | on a conveyance leaving Singapore for a place outside Singapore, | including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); |
| (i) | on a conveyance entering Singapore from any place outside Singapore; or | | | | | |
| (ii) | on a conveyance leaving Singapore for a place outside Singapore, | | | | | |
| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | | | | | | |
| (c) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; | | | | | |
| (d) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; | | | | | | | (a) | an export of the beverage product; | (b) | a supply of the beverage product for use or consumption —
| (i) | on a conveyance entering Singapore from any place outside Singapore; or |
| (ii) | on a conveyance leaving Singapore for a place outside Singapore, |

| including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | | (i) | on a conveyance entering Singapore from any place outside Singapore; or | (ii) | on a conveyance leaving Singapore for a place outside Singapore, | including where the supply is made at a time when the conveyance is physically in Singapore to allow for the embarking or disembarking of persons, or loading or discharging of goods (or both); | (c) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any duty‑free shop at any airport or port licensed under the Customs Act 1960; | (d) | a supply of the beverage product sealed in a tamper‑evident bag to any customer departing from Singapore, at any place or premises in the passenger departure area between the screening checkpoint and the aircraft at any airport, in connection with a sale of the beverage product online; | “supplier” means any person (including a producer of a beverage product) who supplies or offers to supply in Singapore any beverage product; | “tamper‑evident bag” means any packaging (within the meaning of section 19(1) of the Act) in the form of a bag —
| (a) | to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and |
| (b) | that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. | | (a) | to pack a beverage product for the purpose of export by being carried by a customer personally on an aircraft or ship departing an airport or port; and | (b) | that is designed such that once the bag is sealed, the beverage product cannot be removed from the bag without leaving visible traces of tampering or breaking the seal. |
| (a) | a supply made to the next participant in the chain, with actual knowledge that the beverage product is to be supplied down the beverage product supply chain to the specified end supplier in the supply chain; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | a supply that is the specified end supply in the beverage product supply chain. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (2) A must keep and maintain, in accordance with paragraph (3), complete and accurate records of the following:
| (a) | where paragraph (1)(a) applies —
\| (i) \| all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and \|
\| (ii) \| all documents evidencing A ’s knowledge as described in that provision; \| | (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | (ii) | all documents evidencing A ’s knowledge as described in that provision; |
| (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | | | | |
| (ii) | all documents evidencing A ’s knowledge as described in that provision; | | | | |
| (b) | where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. | | | | | | (a) | where paragraph (1)(a) applies —
| (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and |
| (ii) | all documents evidencing A ’s knowledge as described in that provision; | | (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | (ii) | all documents evidencing A ’s knowledge as described in that provision; | (b) | where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (a) | where paragraph (1)(a) applies —
| (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and |
| (ii) | all documents evidencing A ’s knowledge as described in that provision; | | (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | (ii) | all documents evidencing A ’s knowledge as described in that provision; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (i) | all documents evidencing that the supply was made to the next participant in the beverage product supply chain; and | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii) | all documents evidencing A ’s knowledge as described in that provision; | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | where paragraph (1)(b) applies — all documents evidencing the supply as a specified end supply. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (3)  The records mentioned in paragraph (2) must be retained for a period of 5 years after —
| (a) | in the case of a document that is dated — that date or 1 April 2026, whichever is later; and |
| (b) | in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. | | (a) | in the case of a document that is dated — that date or 1 April 2026, whichever is later; and | (b) | in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (a) | in the case of a document that is dated — that date or 1 April 2026, whichever is later; and | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (b) | in any other case — the date on which the information or document in question was received by the person or 1 April 2026, whichever is later. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (4)  Where A fails to comply with paragraph (2) at any time, paragraph (1) ceases to apply to A ’s supplies within that paragraph for the period from the date of non‑compliance to the date the Agency is satisfied that A has taken all necessary remedial actions to prevent a recurrence of the non‑compliance with paragraph (2) in relation to any supplies within paragraph (1) (both dates inclusive). | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (5)  To avoid doubt, paragraph (4) applies to each event of non‑compliance with paragraph (2) . | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (6)  In this regulation —
| “beverage product supply chain” means a supply chain for supplying a beverage product where the last supplier in the supply chain is a specified end supplier; |