Drawback on imported tobacco manufactured in Singapore
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;
[3/2008 wef 04/04/2008]
(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]