On 23/05/2013,
you requested for the version in force on 23/05/2013
incorporating all amendments published on or before 23/05/2013.
The closest version currently available is that of 01/01/2013.
PART IX
DRAWBACK
78. Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the manufactured tobacco, the Director-General may, on such re-export, allow to the manufacturer a drawback of the whole or such proportion of the duty paid as the Minister may prescribe if —
(a)
the tobacco has been manufactured in a factory licensed under section 63(1) or under section 83(3) for manufacturing dutiable goods;
(b)
provision to the satisfaction of the Director-General has been made for the control and supervision in the factory of the deposit and issue for use of the tobacco on which duty has been paid;
(c)
such tobacco has been imported by the manufacturer or purchased by him before removal from customs control;
(d)
such tobacco is re-exported within 6 months from the date upon which excise duty was paid; and
(e)
the prescribed monthly supplementary licence fee has been paid before the removal into the factory of the tobacco as it is intended to re-export after manufacture.
[33/2000]
[3/2008 wef 04/04/2008]
79.
—(1) This section and sections 80, 81 and 134 shall apply to all goods which have become dutiable by virtue of an order published under section 10(1).
(2) This section shall not apply to goods affected —
(a)
by section 13, unless the Minister otherwise directs; or
(b)
by section 15 or 28.
(3) When any goods, referred to in subsection (1), upon which customs duty or excise duty has been paid and not drawn back are re-exported, the whole or such proportion of the duty paid as the Minister may prescribe calculated in accordance with subsection (4) may, in the discretion of the Director-General, be repaid as drawback, if —
(a)
the goods are identified to the satisfaction of a senior officer of customs at the Port of Singapore or any customs airport at which goods are shipped or loaded for re-export, or at the place of re-export;
(b)
the drawback claimed in respect of any one consignment of re-exported goods is not less than $100;
(c)
the goods are re-exported within 6 months of the date upon which the customs duty or excise duty was paid;
(d)
payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by any subsidiary legislation made under this Act;
(e)
written notice has been given to a senior officer of customs at or before the time of re-export that a claim for drawback will be made and established to the satisfaction of a senior officer of customs within 3 months of the date of re-export;
(f)
the goods have not been used after importation; and
(g)
a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled.
[33/2000]
(4) The amount of drawback allowed shall be calculated at the rate of customs duty or excise duty levied at the time of import or at the rate of customs duty leviable on goods of a like description at the time of re-export of the goods, whichever is the lower.
[33/2000]
80. Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of customs a declaration, in accordance with section 96, that the goods have actually been re-exported and have not been relanded and are not intended to be relanded at any place in Singapore.
[23/93]
81. Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manufactured in Singapore and the prescribed goods are so exported by the manufacturer as part or ingredient of any goods manufactured in Singapore, then if customs duty or excise duty has been paid on the prescribed goods and not drawn back the Director-General may, on such exportation, allow to the manufacturer a drawback of the duty so paid at such rates as may be prescribed, if —
(a)
the goods exported have been manufactured on premises approved by the Director-General;
(b)
provision to the satisfaction of the Director-General has been made for the control and supervision on the premises of the deposit and issue for use of the prescribed goods;
(c)
such books of account are kept as the Director-General may require for the purpose of ascertaining the quantity of the prescribed goods used in the manufacture;
(d)
such prescribed goods are exported within 12 months from the date upon which customs duty or excise duty was paid or within such further period as may be approved by the Director-General; and
(e)
a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled.
[33/2000]