| Duty on locally-grown tobacco |
| 11. The Minister may, by order published in the Gazette, prescribe the duty to be levied on tobacco grown in Singapore, and may in such order make provision for securing and collecting the duty. |
| Power of Director-General to waive duty, etc. |
| 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 wef 01/04/2003] |