On 21/05/2013,
you requested for the version in force on 21/05/2013
incorporating all amendments published on or before 21/05/2013.
The closest version currently available is that of 31/07/2004.
PART III
LEVYING OF DUTY AND TAX
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 published in the Gazette.
(2) Any excise duty imposed by or under this Act on any goods shall be imposed on a non-discriminatory basis regardless of the place of origin or manufacture of the goods.
[33/2000]
(3) Without prejudice to 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 shall be paid into the Consolidated Fund.
11. The Director-General 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 shall not exceed $20 or such other amount as the Minister may by order prescribe.
[4/2003]
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.
[33/2000]
(2) When a valuation of any goods has been made by the proper officer of customs, the valuation shall be presumed to be correct until the contrary is proved.
13.
—(1) The Minister may, by order, exempt, subject to such conditions as he may consider fit to impose, any class of goods or persons from the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable.
[33/2000]
(2) The Minister may in any particular case —
(a)
exempt any person from the payment of the whole or any part of the customs duties , excise duties, taxes, fees or other charges which may be payable by that person; or
(3) In granting an exemption or directing a remission or refund, the Minister may impose such conditions as he may consider fit.
[4/2003]
(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) shall be —
(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.
[33/2000]
14.
—(1) If any goods, on which customs duty or excise duty has not been paid by reason of an exemption granted under section 13, cease to comply with the conditions subject to which the exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for the exemption, those goods shall, upon such cesser, become liable to the customs duty or excise duty to which they would have been liable if they had not been the subject of an exemption.
[33/2000]
(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.
[33/2000]
(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 shall, until the contrary is proved, be deemed to be uncustomed goods.
[33/2000]
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.
[33/2000]
(2) After removal of any goods from customs control, no abatement of customs duties or excise duties shall be 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 notice in writing of the claim has been given at or before the time of the removal.
[16
[33/2000]
16. The Minister may, by order —
(a)
grant, subject to such conditions as he may consider fit to impose, a rebate on any excise duty paid in respect of a motor car; and
(b)
direct that the rebate shall not be refunded but shall only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act (Cap. 276).
[16A
17.
—(1) Notwithstanding 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 shall be 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.
[24/96]
(2) The special tax chargeable under subsection (1) in respect of a motor vehicle shall be —
(a)
of such an amount as 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 annual or half-yearly rate as the Minister may prescribe; and
(c)
payable in advance at such time and in such manner as the Minister may prescribe.
[10/92]
(3) The Minister may prescribe the manner and circumstances for the refund of or exemption from the special tax.
[10/92]
(4) For the purposes of the special tax, a motor vehicle shall be 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, 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.
[10/92]
(5) A person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable shall, whether or not it is still a mechanically-propelled vehicle, be liable to pay the special tax in respect of the motor vehicle for that period, except that he shall not be so liable for any period in respect of which he has given notice to the Registrar under the Road Traffic Act (Cap. 276) that the motor vehicle will not be used or kept on a road during such period.
[10/92]
(6) No motor vehicle to which this section applies shall be used —
(a)
after the latest date appointed for payment of the special tax until the tax has been paid; and
(b)
during any period in respect of which a refund of any such tax has been made.
(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 shall for the purposes of this section have all the powers of the Director-General under this Act.
18.
—(1) Any sum payable in respect of the special tax levied under section 17 which remains due and unpaid on the day when it should have been paid in advance shall be deemed to be in arrears for the purposes of this section and may be recovered in the manner as provided in this Act.
(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)
shall 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)
shall refund the balance thereof (if any) to the owner of the seized vehicle.
[10/92]
(3) A vehicle seized under this section shall 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.
[10/92]
(4) When any vehicle is seized under this section, the Registrar shall immediately give notice in writing of the seizure and the ground thereof to the owner of the vehicle, either by delivering the notice to him personally or by post at his place of abode.
(5) The purchaser of a vehicle sold by the Registrar under this section shall be deemed to have acquired a good title to the vehicle free from all encumbrances created over it.
(6) No proceedings shall 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.
[10/92]
(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 his behalf.
(8) The power of seizure and sale or disposal conferred by this section shall be in addition to any other remedy conferred by this Act.
[10/92]
19.
—(1) It shall be lawful for the Director-General, if it is proved to his satisfaction that —
(a)
any money has been overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges; or
(b)
any money was erroneously collected for the composition of offences under this Act,
to order the refund of the money so overpaid or erroneously paid.
[33/2000]
(2) No such refund shall be allowed unless a claim in respect thereof is made in writing within one year after the overpayment or erroneous payment was made.
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 shall pay the deficiency or repay the amount erroneously refunded to him on demand being made within one year from the date of the short levy or refund.
[33/2000]
(2) Without prejudice to 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.
[23/93]
21. The rate of customs duty or excise duty and the valuation, if any, applicable to any goods shall be —
(a)
in the case of goods lawfully imported or manufactured in Singapore —
(i)
if the goods are in a Government warehouse, licensed factory warehouse or licensed warehouse, the rate and valuation in force at the time when those goods are removed from the Government warehouse, licensed factory 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.
[33/2000]
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, shall be determined according to the regulations made by the Minister for the purposes of this section.
[4/2003]
(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 may require, such information as is in his 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.
[4/2003]
22A.
—(1) For the purposes of levying customs duty under this Act, the value of any imported goods shall 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 may require, such information as is in his 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]
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, he may object to that value by making an application to the Director-General, stating the grounds of his objection and the amount that he considers should be the value of the goods.
[11/97]
(2) An objection under this section shall be given in writing to the Director-General within 14 days after any determination made under section 22 or 22A or within such further time as the Director-General may allow.
[11/97]
(3) The Director-General shall consider the objection and inform the importer in writing of his decision.
[11/97]
(4) Where a proper officer of customs amends his 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 shall give notice to the importer of the amended determination.
[11/97]
(5) If any person is dissatisfied with the decision of the Director-General in respect of his objection under subsection (1), he may appeal to the High Court against that decision.
[11/97]
(6) Every appeal under subsection (5) shall 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 High Court may allow.
[11/97]
(7) On any appeal under subsection (5), 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 High Court may think fit.
[11/97]
(8) Notwithstanding 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 shall be given delivery of his goods from customs control subject to the Director-General receiving such security as he thinks sufficient to cover the full amount of customs duty or excise duty on the goods.
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 shall be 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.
[24/81; 31/93; 33/2000]
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 shall be taken to be the value of that grade of motor spirit.
[24/81; 31/93; 33/2000]
Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available
25. Notwithstanding 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, shall be 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.
[24/81; 31/93; 33/2000]
26. If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question shall be decided by the Director-General.
[24/81]
27.
—(1) No dutiable goods shall 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, licensed factory warehouse or licensed warehouse; or
(c)
under such conditions as the Director-General may impose in any particular case.
[33/2000]
(2) In no case shall any goods 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 his discretion, require that security be lodged to his satisfaction to guarantee the payment of the customs duty or excise duty within such time as he may allow.
[33/2000]
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 shall be deemed to have had effect, such importation or exportation shall, notwithstanding anything in this Act, be 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.
[33/2000]
29.
—(1) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under section 10(1), such question shall be decided by the Director-General.
(2) Any certificate purporting to be signed by the Director-General stating his decision under subsection (1) shall be admitted in evidence without proof of signature for the purpose of any proceedings under this Act.
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 such conditions as he considers fit to impose.
[33/2000]
(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 he 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.