PART 3 10.—(1) There shall be charged, levied and paid to the Director‑General such customs duties and excise duties on any goods imported into the customs territory or manufactured in Singapore as may be prescribed by the Minister by order in the Gazette.| (2) Any excise duty imposed by or under this Act on any goods must be imposed on a non-discriminatory basis regardless of the place of origin or manufacture of the goods. |
| (3) Without affecting any other remedy, any customs duty or excise duty or any tax, fee or other charge payable under this Act may be recovered by the Director‑General as a civil debt due to the Government. |
| (4) All amounts collected as duties, taxes, fees and other charges under this Act must be paid into the Consolidated Fund. |
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| Power of Director‑General to waive duty, etc. |
| 11. The Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the payment, or recovery of payment, of the whole or any part of any customs duties, excise duties, taxes, fees or other charges, except that the amount which may be waived must not exceed $20 or any other amount that the Minister may by order prescribe. [29/2018] |
| Measuring and testing by proper officers of customs |
12.—(1) The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested or otherwise examined, any dutiable or uncustomed goods for the purpose of ascertaining the customs duty or excise duty leviable thereon.| (2) When a valuation of any goods has been made by the proper officer of customs, the valuation is presumed to be correct until the contrary is proved. |
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| Power of Minister to exempt |
13.—(1) The Minister may, by order in the Gazette, exempt any class of goods or persons from —| (a) | any provision of this Act; or | | (b) | the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable. [3/2008] |
(2) The Minister may, in any particular case —| (a) | exempt any person from —| (i) | any provision of this Act; or | | (ii) | the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable by that person; or |
| | (b) | direct the remission or refund of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable or which may have been paid by any person. [3/2008] |
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| (2A) An exemption under subsection (2)(a) need not be published in the Gazette. [29/2018] |
| (3) In granting an exemption or directing a remission or refund, the Minister may impose any conditions (including, for an exemption, conditions subsequent) that the Minister considers fit. [29/2018] |
(4) Any goods in respect of which an exemption from the payment of customs duties, excise duties, taxes, fees or other charges has been granted under subsection (1) or (2) are —| (a) | deemed to be dutiable goods until the conditions (if any) subject to which the exemption from customs duties, excise duties, taxes, fees or other charges was granted are fulfilled; and | | (b) | liable to all other charges, not being customs duties, excise duties, taxes, fees or other charges, to which they would be subject if no such exemption had been granted. |
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| Reimposition of customs duty or excise duty |
14.—(1) If —| (a) | customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and | | (b) | any condition to which the exemption is subject is contravened, |
| then the goods, upon the contravention, become liable to customs duty or excise duty in accordance with the rate and valuation (if any) specified in the exemption. |
[29/2018] (1A) For the purpose of subsection (1), the rate and valuation (if any) specified in the exemption must be those —| (a) | that would have applied if not for the exemption; or | | (b) | in force on the date on which the condition of the exemption is contravened. [29/2018] |
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| (2) The person to whom the exemption was granted and any person found in possession of those goods shall be jointly and severally liable to pay the customs duty or excise duty. |
| (3) If any goods, which are liable to customs duty or excise duty under subsection (1) and on which customs duty or excise duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of the exemption, those goods are, until the contrary is proved, deemed to be uncustomed goods. |
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| Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control |
15.—(1) If any dutiable goods are by unavoidable accident lost, damaged or destroyed or are lost through theft or through evaporation at any time before removal from customs control, the Director‑General may remit the whole or any part of the customs duty or excise duty payable thereon.(2) After removal of any goods from customs control, no abatement of customs duties or excise duties is allowed on any such goods on account of loss or damage, or on account of any claim —| (a) | to pay customs duty or excise duty at a preferential rate; or | | (b) | that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the customs duty or excise duty on such goods, or any other factor affecting the goods, is incorrect, |
| unless written notice of the claim has been given at or before the time of the removal. |
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16. The Minister may, by order —| (a) | grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a motor car; and | | (b) | direct that the rebate must not be refunded but may only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act 1961. |
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| Tax on motor vehicles using heavy fuel oil, etc. |
17.—(1) Despite and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act or scale of fees made thereunder, a special tax is imposed on motor vehicles which are equipped with engines using heavy oil, diesel oil, liquefied petroleum gas or any other gas as fuel or fitted with producer gas or other gas attachments.(2) The special tax chargeable under subsection (1) in respect of a motor vehicle is —| (a) | of an amount that the Minister may prescribe and the Minister may prescribe different rates for motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes; | | (b) | chargeable by reference to such tax period as the Minister may prescribe; and | | (c) | payable in advance at such time and in such manner as the Minister may prescribe. [29/2018] |
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| (3) [Deleted by Act 29 of 2018] |
(4) For the purposes of the special tax, a motor vehicle is deemed —| (a) | to be chargeable with the like special tax as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the motor vehicle under the Road Traffic Act 1961, and to be so chargeable by reference to the prescribed rate as applicable to the motor vehicle on that occasion; or | | (b) | if no vehicle licence has been issued for the motor vehicle under that Act, to be chargeable by reference to the prescribed rate applicable to the motor vehicle. |
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| (5) Subject to subsection (5A), a person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable is, whether or not the motor vehicle is still a mechanically‑propelled vehicle during the period, liable to pay the special tax on the motor vehicle for that period. [29/2018] |
| (5A) The period mentioned in subsection (5) for which the person is liable to pay the special tax, does not include any period notified by the person to the Registrar under the Road Traffic Act 1961 as a period when the motor vehicle will not be used or kept on a public road (called in this section the notified period). [29/2018] |
(5B) However, the person is not exempt from liability to pay the special tax by virtue of subsection (5A) if, at any time during the notified period, the motor vehicle is used or kept on a public road —| (a) | by the person; or | | (b) | with the person’s consent, |
| and there is no vehicle licence in force for the motor vehicle at that time. |
[29/2018] |
(6) A motor vehicle to which this section applies must not be used —| (a) | after the latest date appointed for payment of the special tax until the tax has been paid; and | | (b) | at any time during the notified period. [29/2018] |
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| (7) If any motor vehicle to which this section applies is knowingly used in contravention of subsection (6), the person driving the vehicle or the owner thereof shall be guilty of an offence. |
| (8) The Registrar has for the purposes of this section all the powers of the Director‑General under this Act. |
| (9) In this section, “tax period” means the annual or half‑yearly period by reference to which the special tax is chargeable under this section. [29/2018] |
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| Exemption from, and other changes in liability to, special tax |
17A.—(1) The Minister may —| (a) | prescribe an exemption from section 17 (including from the special tax chargeable under section 17 or any part of the special tax), for any motor vehicle according to class, category, description or use; or | | (b) | exempt, in any particular case, any motor vehicle from section 17 (including from the special tax or part of the special tax). [29/2018] |
| (2) The Minister may prescribe any conditions (including conditions subsequent) that the Minister thinks fit on an exemption under subsection (1), and the special tax becomes payable if any such condition is contravened. [29/2018] |
| (3) An exemption under subsection (1)(b) need not be published in the Gazette. [29/2018] |
(4) Where the Minister prescribes under section 17(2) a new rate of special tax (called in this section the new rate) in place of an existing rate (called in this section the old rate), the Minister may further prescribe under section 17(2) that the new rate —| (a) | only applies to tax periods that commence after the time the regulations prescribing the new rate come into operation (called in this section the commencement time); or | | (b) | applies not only for the tax periods mentioned in paragraph (a), but also to any current tax period. [29/2018] |
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(5) Where, in accordance with subsection (4)(b), the new rate applies to a current tax period in respect of a motor vehicle, then —| (a) | if the old rate is higher than the new rate, the special tax for that current tax period is reduced by the amount in subsection (6); and | | (b) | if the old rate is lower than the new rate, the special tax for that current tax period is increased by the amount in subsection (6). [29/2018] |
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(6) For the purpose of subsection (5), the amount is (A – B) × C, where —| (a) | A is the higher of the following amounts:| (i) | the special tax that would have been payable for the whole of the current tax period at the old rate; | | (ii) | the special tax that would have been payable for the whole of the current tax period at the new rate; |
| | (b) | B is the lower of the following amounts:| (i) | the special tax that would have been payable for the whole of the current tax period at the old rate; | | (ii) | the special tax that would have been payable for the whole of the current tax period at the new rate; and |
| | (c) | C is the proportion which the part of the current tax period that starts from the commencement time up to the end of the period, bears to the whole of the period. [29/2018] |
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(7) For the purpose of this section and section 17, the Minister may prescribe the following:| (a) | where there is an overpayment of the special tax on a motor vehicle due to an exemption from, or a reduction in the rate of, the special tax, or for any other reason —| (i) | the time when the refund may be given; and | | (ii) | the manner in which the refund may be given, including by any or a combination of any of the following:| (A) | as a rebate or reduction of any amount of the special tax that is payable or remains unpaid for any tax period in respect of the motor vehicle; | | (B) | by setting off any amount of the refund against any tax, levy or fee payable under the Road Traffic Act 1961 in respect of the motor vehicle; |
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| | (b) | where the special tax becomes payable because of a breach of a condition subsequent of an exemption or pursuant to section 17(5B), or additional special tax is payable due to an increase in the rate of special tax —| (i) | the time when the special tax must be paid by the person liable for the same; and | | (ii) | the manner of the payment, including by way of setting off any amount of the payment against any sum due and owing to the person under this Act or the Road Traffic Act 1961; |
| | (c) | any matter necessary for or incidental to the administration of this section and section 17. [29/2018] |
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| (8) The Minister may, for the purposes of subsections (1), (2), (4) and (7), prescribe different provisions in relation to motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes. [29/2018] |
| (9) Despite anything in the Road Traffic Act 1961, any tax, levy, fee or sum under that Act against which a set-off is effected pursuant to regulations made under subsection (7)(a)(ii) or (b)(ii), is treated as having been paid to the extent of the set‑off. [29/2018] |
| (10) Regulations made for the purposes of subsection (7)(b) do not affect the operation of section 18. [29/2018] |
| (11) Section 19 does not apply to a reduction in liability for special tax under this section or section 17, or to any refund arising out of the reduction. [29/2018] |
| (12) To avoid doubt, section 13 does not apply to any special tax chargeable under section 17. [29/2018] |
(13) In this section —| “current tax period” means a tax period in which a commencement time falls; |
| “tax period” has the meaning given by section 17(9). [29/2018] |
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| Presumptions relating to special tax |
17B.—(1) For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved —| (a) | for a motor vehicle registered under the Road Traffic Act 1961, that the person is, at the material time, recorded as the owner of that motor vehicle in a register of vehicles maintained by the Registrar for the purposes of section 10 of that Act; | | (b) | for a motor vehicle the registration of which under the Road Traffic Act 1961 is cancelled or has lapsed under that Act, that the person is last recorded as the owner of that motor vehicle in such register of vehicles; or | | (c) | for a motor vehicle that is not registered under the Road Traffic Act 1961 and is not a motor vehicle mentioned in paragraph (b), that the person has a legal right to possession of the motor vehicle (including any person who has the use of the motor vehicle under a lease or hire‑purchase agreement, but not the lessor while the motor vehicle is being leased under any such agreement). [29/2018] |
| (2) For the purpose of section 17(5B), the consent mentioned in that provision is presumed to have been given unless the contrary is shown. [29/2018] |
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| Recovery of special tax in arrears |
18.—(1) Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and may be recovered in the manner provided in this Act, if —| (a) | the sum remains due and unpaid on the day when it should have been paid in advance under section 17(2); or | | (b) | the sum remains due and unpaid on the day when it should have been paid under regulations made for the purpose of section 17A(7)(b)(i). [29/2018] |
(2) For the recovery of arrears of the special tax, the Registrar —| (a) | may seize and sell or otherwise dispose of any vehicle in respect of which the special tax is in arrears; | | (b) | must apply the proceeds of the sale in satisfaction of the arrears and all licence fees and other taxes due and owing in respect of the vehicle under any other written law; and | | (c) | must refund the balance thereof (if any) to the owner of the seized vehicle. |
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| (3) A vehicle seized under this section must be returned to the owner thereof if the special tax and all licence fees and other taxes due and owing in respect of the vehicle have been paid at any time prior to the sale or disposal of the vehicle. |
| (4) When any vehicle is seized under this section, the Registrar must immediately give written notice of the seizure and the ground thereof to the owner of the vehicle, either by delivering the notice to the owner personally or by post at the owner’s place of abode. |
| (5) The purchaser of a vehicle sold by the Registrar under this section is deemed to have acquired a good title to the vehicle free from all encumbrances created over it. |
| (6) No proceedings may be brought by any person for the return of the seized vehicle or for any damages or for any other relief arising out of the seizure and use of the vehicle. |
| (7) For the purposes of exercising the power of seizure under this section, the Registrar may authorise any officer of customs or police officer to seize any vehicle on the Registrar’s behalf. |
| (8) The power of seizure and sale or disposal conferred by this section is in addition to any other remedy conferred by this Act. |
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| Claims for duties, taxes, fees and other charges overpaid or erroneously paid |
19.—(1) Except as provided in this section, no person is entitled to any refund or return of any money that —| (a) | was overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges under this Act; or | | (b) | was erroneously collected for the composition of offences under this Act. [29/2018] |
| (2) A person who overpaid or erroneously paid, or who was the subject of any erroneous collection, mentioned in subsection (1) may make a written claim to the Director‑General for the refund or return of any money overpaid, erroneously paid or erroneously collected. [29/2018] |
(3) A refund or return of the money to a person under subsection (2) may be made only if —| (a) | the person makes the claim within 5 years after the overpayment, erroneous payment or erroneous collection; and | | (b) | the Director‑General is satisfied of the overpayment, erroneous payment or erroneous collection. [29/2018] |
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| Payment of duty, etc., short levied or erroneously refunded |
| 20.—(1) Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Director‑General on a valid demand being made. [29/2018] (1A) A demand is valid under subsection (1) if it satisfies the following:| (a) | it is in writing; | | (b) | it is made within 5 years after the date of payment of the duty, tax, fee or other charge stated in the demand as having been short levied or erroneously refunded; | | (c) | it specifies —| (i) | the amount of the short levy or erroneous refund that the Director‑General requires to be paid or repaid; or | | (ii) | the circumstances or the goods in relation to which the Director‑General has reason to believe the short levy or erroneous refund arose. [29/2018] |
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| (1B) Subsection (1A)(b) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the short levy, or who claimed for or to be entitled to the refund erroneously made, as the case may be. [29/2018] |
| (2) Without affecting any other remedy for the recovery of the amount due, any dutiable goods belonging to that person which may be in customs control may be detained until the deficiency is paid or the refund is repaid, as the case may be. |
| (3) Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may by order prescribe in any one case, the Director‑General may waive the recovery of the short levy or erroneous refund. |
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21. The rate of customs duty or excise duty and the valuation (if any) applicable to any goods is —| (a) | in the case of goods lawfully imported or manufactured in Singapore —| (i) | if the goods are in a Government warehouse or licensed warehouse, the rate and valuation in force at the time when those goods are removed from the Government warehouse or licensed warehouse, as the case may be; | | (ii) | if the goods are imported by post, the rate and valuation in force at the time when customs duty or excise duty is assessed by the proper officer of customs; and | | (iii) | in any other case, the rate and valuation in force at the time when the goods are released by the proper officer of customs; and |
| | (b) | in the case of uncustomed goods, the rate and valuation in force at the time when the goods became uncustomed goods, if known, or the rate and valuation in force at the time of seizure, whichever is the higher. [3/2008] |
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| Value of imported or locally-manufactured goods, other than motor spirit, for excise duty |
22.—(1) For the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, must be determined according to the regulations made by the Minister for the purposes of this section.(2) Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods —| (a) | to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and | | (b) | to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person. |
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| Value of imported goods for customs duty |
22A.—(1) For the purposes of levying customs duty under this Act, the value of any imported goods must be determined according to the regulations made by the Minister for the purposes of this section.(2) Regulations made under subsection (1) may provide for requiring any importer or other person concerned with the importation of goods —| (a) | to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and | | (b) | to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person. [11/97] |
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| Objection and appeal on valuation |
22B.—(1) If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, the person may object to that value by making an application to the Director‑General, stating the grounds of the person’s objection and the amount that the person considers should be the value of the goods.| (2) An objection under this section must be given in writing to the Director‑General within 14 days after any determination made under section 22 or 22A or within such longer time as the Director‑General may allow. |
| (3) The Director‑General must consider the objection and inform the importer in writing of his or her decision. |
| (4) Where a proper officer of customs amends his or her determination of the value of any goods pursuant to this Act otherwise than as a result of an objection received from the importer of the goods, he or she must give notice to the importer of the amended determination. |
| (5) If any person is dissatisfied with the decision of the Director‑General in respect of the person’s objection under subsection (1), the person may appeal to the General Division of the High Court against that decision. [40/2019] |
| (6) Every appeal under subsection (5) must be made by giving notice of appeal within 28 days after the date on which the importer is notified in writing under subsection (3) of the decision or within such further period as the General Division of the High Court may allow. [40/2019] |
| (7) On any appeal under subsection (5), the General Division of the High Court may confirm, vary or set aside the decision of the Director‑General and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court thinks fit. [40/2019] |
| (8) Despite anything to the contrary in this section, where, in the course of determining any appeal, it becomes necessary to delay the final determination of the appeal, the importer must be given delivery of the importer’s goods from customs control subject to the Director‑General receiving any security that the Director‑General thinks sufficient to cover the full amount of customs duty or excise duty on the goods. |
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| Value of imported and locally-manufactured motor spirit |
| 23. For the purposes of this Act, the value of any grade of imported or locally-manufactured motor spirit with a trade name or trade mark is taken to be the price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark prevailing in Singapore at retailers’ motor spirit pumps at the time when excise duty becomes payable. |
| Value of motor spirit where variation in price |
| 24. For the purpose of section 23, if there is any difference in the price of a grade of motor spirit with the same trade name or trade mark, the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark is taken to be the value of that grade of motor spirit. |
| Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available |
| 25. Despite sections 23 and 24, the value of any grade of motor spirit which is uncustomed or which is not being retailed in Singapore under a trade name or trade mark or which is being retailed in Singapore under a trade name or trade mark but the retailers’ motor spirit pump price is not available, is the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at the retailers’ motor spirit pumps. |
| Question as to price of motor spirit to be decided by Director‑General |
| 26. If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question is to be decided by the Director‑General. |
| Removal of dutiable goods from customs control |
27.—(1) Dutiable goods must not be removed from customs control except —| (a) | after payment of the customs duty or excise duty payable thereon; | | (b) | under such conditions as the Director‑General may impose for deposit in a Government warehouse or licensed warehouse; or | | (c) | under such conditions as the Director‑General may impose in any particular case. [3/2008] |
| (2) Goods must not be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid. |
| (3) The Director‑General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director‑General may, in the Director‑General’s discretion, require that security be lodged to the Director‑General’s satisfaction to guarantee the payment of the customs duty or excise duty within such time as the Director‑General may allow. |
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| Time of importation when duty is imposed |
28. When, by virtue of an order made under section 10(1), a customs duty or excise duty is fixed on any goods which previously were not dutiable goods or any customs duty or excise duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by a notification made under section 38 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed is deemed to have had effect, the importation or exportation is, despite anything in this Act, deemed to be —| (a) | in the case of importation by sea, the time at which the vessel importing the goods had actually come within the limits of the port of Singapore to which the goods are consigned; | | (b) | in the case of importation by road or rail, the time at which the goods come within Singapore; | | (c) | in the case of importation by air, the time at which the aircraft lands at a customs airport; | | (d) | in the case of importation from a free trade zone, the time at which the goods enter the customs territory; | | (e) | in the case of exportation by sea, the time at which shipment of the goods on board the vessel by which they were exported commenced; | | (f) | in the case of exportation by road or rail, the time at which the goods leave Singapore; | | (g) | in the case of exportation by air, the time at which the aircraft leaves a customs airport; and | | (h) | in the case of goods removed from the customs territory into a free trade zone for export, the time at which the goods are brought into the free trade zone. |
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| 29.—(1) The Director‑General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with the Schedule. [3/2008] | (2) The Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Director‑General under that subsection. [3/2008] |
| (3) The Minister may, by order in the Gazette, amend, add to or revoke the whole or any part of the Schedule. [3/2008] |
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30.—(1) Where dutiable goods are declared at the time of their importation to be bona fide trade samples, the Director‑General may allow such goods to be imported without payment of customs duty or excise duty subject to any conditions that the Director‑General considers fit to impose.(2) In this section, “trade samples” means articles which are imported solely —| (a) | for the purpose of being shown or demonstrated in Singapore to enable manufacturers in Singapore to produce those articles to fulfil orders from abroad or for the soliciting of orders for goods to be supplied from abroad; or | | (b) | by a manufacturer for the purposes of copying, testing or experimenting before the manufacturer produces those articles in Singapore, |
| and which are used solely for the purposes set out in paragraph (a) or (b) and are not sold or consumed or put to normal use or used in any way for hire or reward while in Singapore. |
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