Published by Authority

NO. 18]Friday, April 24 [1992

The following Act was passed by Parliament on 19th March 1992 and assented to by the President on 23rd March 1992:—
Customs (Amendment) Act 1992

(No. 10 of 1992)

I assent.

23rd March 1992.
Date of Commencement: 1st May 1992
An Act to amend the Customs Act (Chapter 70 of the 1985 Revised Edition).
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
Short title and commencement
1.  This Act may be cited as the Customs (Amendment) Act 1992 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Amendment of section 17
2.  Section 17 of the Customs Act is amended by deleting subsections (2), (3) and (4) and substituting the following subsections:
(2)  The special tax chargeable under subsection (1) in respect of a motor vehicle shall be —
(a)of such an amount as the Minister may prescribe and the Minister may prescribe different rates for motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes;
(b)chargeable by reference to such annual or half-yearly rate as the Minister may prescribe; and
(c)payable in advance at such time and in such manner as the Minister may prescribe.
(3)  The Minister may prescribe the manner and circumstances for the refund of or exemption from the special tax.
(4)  For the purposes of the special tax, a motor vehicle shall be deemed —
(a)to be chargeable with the like special tax as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the motor vehicle under the Road Traffic Act (Cap. 276), and to be so chargeable by reference to the prescribed rate as applicable to the motor vehicle on that occasion; or
(b)if no vehicle licence has been issued for the motor vehicle under that Act, to be chargeable by reference to the prescribed rate applicable to the motor vehicle.
(4A)  A person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable shall, whether or not it is still a mechanically propelled vehicle, be liable to pay the special tax in respect of the motor vehicle for that period, except that he shall not be so liable for any period in respect of which he has given notice to the Registrar under the Road Traffic Act or the rules made thereunder that the motor vehicle will not be used or kept on a road during such period.”.
Amendment of section 18
3.  Section 18 of the Customs Act is amended —
(a)by inserting, immediately after the word “sell” in the second line of subsection (2), the words “or otherwise dispose of”;
(b)by deleting subsection (3);
(c)by inserting, immediately after the word “sale” in subsection (4), the words “or disposal”;
(d)by deleting the semicolon in the fourth line of subsection (7) and substituting a full-stop, and by deleting the proviso thereto; and
(e)by inserting, immediately after the word “sale” in subsection (9), the words “or disposal”.