Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2008

Status:

Published in Subsidiary Legislation Supplement
on 03 Apr 2008

No. S 198

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) (Amendment) Order 2008

In exercise of the powers conferred by sections 26 and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Order:

Citation and commencement

1. This Order may be cited as the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2008 and shall come into operation on 4th April 2008.

Amendment of paragraph 3

2. Paragraph 3 of the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order (O 4) (referred to in this Order as the principal Order) is amended —

(a)

by deleting “16” in sub-paragraph (c) and substituting “15”;

(b)

by inserting, immediately after sub-paragraph (h), the following sub-paragraph:

“(ha)

Part XI;”; and

(c)

by deleting sub-paragraph (l) and substituting the following sub-paragraph:

“(l)	Part XV (except sections 133, 135 and 136).”.

Amendment of paragraph 6

3. Paragraph 6 of the principal Order is amended —

(a)	by deleting the words “Sections 50, 51, 63 and 82” and substituting the words “Sections 51, 63, 66 and 82”; and
(b)	by deleting the words “sections 50, 51, 63 and 82” in the paragraph heading and substituting the words “sections 51, 63, 66 and 82”.

New paragraph 6A

4. The principal Order is amended by inserting, immediately after paragraph 6, the following paragraph:

“Modification of section 83 of Customs Act

6A. Section 83 of the Customs Act shall have effect with the modification that the section shall only apply —

(a)	insofar as the licence granted under that section relates to any of the activities specified in paragraph (a) of the definition of “specified activity” in subsection (9) of that section, to such dutiable goods (and not to non-dutiable goods on which tax is charged) as are specified in the licence; and
(b)	insofar as the licence granted under that section relates to the activity specified in paragraph (b) of the definition of “specified activity” in subsection (9) of that section, to such goods on which tax is charged as are specified in the licence.”.

Amendment of paragraph 8

5. Paragraph 8 of the principal Order is amended —

(a)

by deleting “40,” and “146,” in sub-paragraph (a); and

(b)

by inserting, immediately after sub-paragraph (e), the following sub-paragraph:

“(ea)

regulation 2(a), (c) and (f) of the Customs (Composition of Offences) (Consolidation) Regulations (Cap. 70, Rg 10);”.

[G.N. Nos. S 152/2003; S 690/2007]

Made this 31st day of March 2008.

TEO MING KIAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[Customs 0102/71/V27; MF(R) R017.004.0001 Vol. 23; AG/LEG/SL/117A/2002/1 Vol. 3]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).

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