Customs (Amendment) Bill

Bill No. 24/1981

Read the first time on 23rd October 1981.

An Act to amend the Customs Act (Chapter 133 of the 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, 1981, and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

Amendment of section 3

2. Section 3 of the Customs Act is amended by inserting, immediately after the definition of “master” in subsection (1), the following definition: —

“ “motor spirit” includes gasoline, petrol, motor fuel or any inflammable hydrocarbon liquid fuel for spark ignited engines;”.

Amendment of section 22

3. Section 22 of the Customs Act is amended —

(a)	by inserting, immediately after the word “goods” in the second line of subsection (1), the words “other than motor spirit”; and
(b)	by inserting, immediately after the word “goods” in the marginal note, the words “other than motor spirit”.

New sections 22A, 22B, 22C and 22D

4. The Customs Act is amended by inserting, immediately after section 22, the following sections: —

“Value of imported and locally-manufactured motor spirit

22A. For the purposes of this Act, the value of any grade of imported or locally-manufactured motor spirit with a trade mark or trade name shall be taken to be the price inclusive of customs duty for that grade with that trade mark or trade name prevailing in Singapore at retailers’ motor spirit pumps at the time when customs duty becomes payable.

Value of motor spirit where variation in price

22B. For the purpose of section 22A, if there is any difference in the price of a grade of motor spirit with the same trade name or trade mark the highest price inclusive of customs duty for that grade with that trade name or trade mark shall be taken to be the value of that grade of motor spirit.

Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where the retailers’ pump price is not available

22C. Notwithstanding sections 22A and 22B, the value of any grade of motor spirit which is uncustomed or which is not being retailed in Singapore under a trade name or trade mark or which is being retailed in Singapore under a trade name or trade mark but the retailers’ motor spirit pump price is not available, shall be the highest price inclusive of customs duty for that grade regardless of trade names or trade marks prevailing in Singapore at retailers’ motor spirit pumps.

Question as to price of motor spirit to be decided by Director-General

22D. If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question shall be decided by the Director-General.”.

Amendment of section 30

5. Section 30 of the Customs Act is amended by renumbering the section as subsection (1), and by inserting immediately thereafter the following subsection: —

“(2) Notwithstanding subsection (1), an authority administering a free trade zone or any person authorised by the Director-General may, without a permit, remove goods of a class dutiable on import and intended for transhipment or in transit from an aircraft into the free trade zone in a customs airport to be transhipped from the free trade zone direct to another aircraft at the same airport.”.

Amendment of section 38

6. Section 38 of the Customs Act is amended by renumbering the section as subsection (1), and by inserting immediately thereafter the following subsection: —

“(2) For the purpose of subsection (1) and section 41 —

(a)	the value of any grade of motor spirit which is not being retailed in Singapore under a trade name or trade mark shall be the highest price inclusive of customs duty for that grade regardless of trade names or trade marks prevailing in Singapore at retailers’ motor spirit pumps; and
(b)	the value of any grade of motor spirit which is being retailed in Singapore under a trade name or trade mark shall be determined in accordance with section 22A.”.

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