On 20/05/2013,
you requested for the version in force on 20/05/2013
incorporating all amendments published on or before 20/05/2013.
The closest version currently available is that of 31/07/2001.
37.
—(1) Where imported goods subject to a duty (whether customs or excise duty or both customs duty and excise duty) or on which tax would apart from this section be chargeable are supplied while they are subject to a warehousing regime and before the duty point, then —
(a)
if there is more than one such supply, any but the last such supply shall, except where the contrary intention appears, be disregarded for the purposes of this Act;
(b)
the supply or, if more than one, the last such supply shall be treated for the purposes of this Act as taking place at the duty point and the value of the supply shall be treated as including the duty, if any; and
(c)
the tax on the supply shall be payable at the duty point, together with the duty, if any, by the person who is required to pay the duty or, if no duty is payable, by the person by whom the goods are removed; except as otherwise provided by regulations under this section.
(2) Where goods produced or manufactured in Singapore subject to excise duty or such goods mixed with imported goods subject to a duty (whether customs or excise duty or both customs duty and excise duty) are supplied while they are subject to a warehousing regime and before the duty point, then —
(a)
if there is more than one such supply, any but the last such supply shall, except where the contrary intention appears, be disregarded for the purposes of this Act;
(b)
the supply or, if more than one, the last such supply shall be treated for the purposes of this Act as taking place at the duty point and the value of the supply shall be treated as including the duty; and
(c)
the tax on the supply shall be payable at the duty point, together with the duty, by the person who is required to pay the duty, except as otherwise provided by regulations made under this section.
(2A) Notwithstanding subsection (2), if the goods are permitted to be removed from a warehousing regime without payment of the duty, the supply (or last supply) shall be treated as taking place when the goods are so removed, the value of the supply shall not be treated as including the duty and the tax on the supply shall be payable by the person by whom the goods are removed.
(3) The Minister may by regulations make provision —
(a)
for enabling goods which are supplied as mentioned in subsection (1) or (2), and are so supplied to a taxable person for the purpose of a business carried on by him, to be removed from a warehousing regime without payment of the tax on the supply;
(b)
for that tax to be accounted for together with the tax chargeable on the supply of goods or services by him; and
(c)
for the licensing of warehouses or other premises for the purposes of this section and such regulations may provide for the imposition of conditions thereon and the payment of any prescribed fee.
(4) No person shall remove from a warehousing regime any goods subject to a duty (whether customs or excise duty or both customs duty and excise duty) or on which tax would apart from this section be chargeable except —
(a)
after payment of the duty or tax payable or chargeable thereon; or
(b)
in accordance with such conditions as the Comptroller may impose.
(5) In the application of the Customs Act (Cap. 70), by virtue of section 26, to any goods which are not subject to either customs or excise duty, such goods shall be construed as being under “customs control” within the meaning of section 3(2) of the Customs Act if they are subject to a warehousing regime under this section; and shall be construed as removed from customs control if they are removed from a warehousing regime.
(6) In this section —
“duty point”, in relation to any goods, means —
(a)
in the case of goods which are subject to customs or excise duty or both customs duty and excise duty, the time when the requirement to pay the customs or excise duty takes effect, whichever is the earlier; or
(b)
in the case of goods which are not subject to either customs or excise duty, the time when the goods are removed from the warehousing regime;
“warehouse” means any warehouse or factory warehouse licensed under the Customs Act (Cap 70) or any warehouse or other designated premises licensed by the Comptroller pursuant to regulations made under subsection (3)(c) where goods may be stored without payment of any one or more of the following, that is to say:
(a)
customs or excise duty;
(b)
goods and services tax on the importation of the goods into Singapore.
(7) A reference in this section to goods being subject to a warehousing regime shall be a reference to goods being kept in a warehouse or within the free trade zone or being transported between warehouses without the payment of any duty or tax; and a reference to the removal of goods from a warehousing regime shall be construed accordingly.