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 30/12/1999.
FIRST SCHEDULE
List of Goods
1. Except as provided in paragraph 2, any consumer goods the value of which does not exceed $5,000 (including any Goods and Services Tax).
2.—(1) On or after 1st April 1989 but before 15th July 1994, any motor vehicle the value of which does not exceed $55,000, which amount shall include —
(a)
any Goods and Services Tax, where applicable;
(b)
any import and excise duty payable in respect of the vehicle; and
(c)
the cost of a certificate of entitlement for the vehicle.
(2) On or after 15th July 1994, any motor vehicle the value of which does not exceed $55,000, which amount shall include —
(a)
any Goods and Services Tax; and
(b)
any import and excise duty payable in respect of the vehicle,
but shall exclude the cost of a certificate of entitlement for the vehicle.
3. For the purposes of this Schedule —
“certificate of entitlement” means a permit issued by the Registrar of Vehicles under section 10A(1) of the Road Traffic Act (Cap. 276);
“consumer goods” means goods purchased for personal, family or household purposes and not for the purposes of any trade or business;
“motor vehicle” means a motor vehicle within the meaning of the Road Traffic Act but does not include any motor vehicle owned by the NTUC Comfort Pte. Ltd.