No. S 765
Customs Act 1960
Customs
(Amendment) Regulations 2023
In exercise of the powers conferred by section 143(1) of the Customs Act 1960, the Minister for Finance makes the following Regulations:
Citation and commencement
1.  These Regulations are the Customs (Amendment) Regulations 2023 and come into operation on 1 January 2024.
Amendment of Third Schedule
2.  In the Customs Regulations (Rg 2), in the Third Schedule —
(a)in item 1, replace sub‑paragraph (1) with —
 
“(1)Licence to warehouse —
 
 
 
(a)intoxicating liquors and tobacco; or
 
 
 
(b)all other dutiable goods except petroleum and biodiesel blends,
 
 
 
 where the projected potential duty (in the case of an application for the issue of a licence) or the average past monthly duty (in the case of an application for renewal of a licence) is $1 million or less and the licence is —
 
 
 
(i)for a period starting before 1 January 2024
 
$2,500 for one year
 
(ii)for a period starting on or after 1 January 2024 but before 1 January 2025
 
$2,990 for one year
 
(iii) for a period starting on or after 1 January 2025
 
$3,480 for one year
 
(1A)Licence to warehouse —
 
 
 
(a)intoxicating liquors and tobacco; or
 
 
 
(b)all other dutiable goods except petroleum and biodiesel blends,
 
 
 
 where the projected potential duty (in the case of an application for the issue of a licence) or the average past monthly duty (in the case of an application for renewal of a licence) is more than $1 million but less than $10 million and the licence is —
 
 
 
(i)for a period starting before 1 January 2024
 
$4,000 for one year
 
(ii)for a period starting on or after 1 January 2024 but before 1 January 2025
 
$4,785 for one year
 
(iii)for a period starting on or after 1 January 2025
 
$5,570 for one year
 
(1B)Licence to warehouse —
(a)intoxicating liquors and tobacco; or
(b)all other dutiable goods except petroleum and biodiesel blends,
 where the projected potential duty (in the case of an application for the issue of a licence) or the average past monthly duty (in the case of an application for renewal of a licence) is $10 million or more
 
$21,000 for one year”;
(b)in item 1(2), replace “sub‑paragraph (1)” with “sub‑paragraphs (1), (1A) and (1B)”; and
(c)in item 3, replace sub‑paragraph (2) with —
 
“(2)Licence to manufacture tobacco other than cigarettes, where the licence is —
 
 
 
(a)for a period starting before 1 January 2024
 
$1,800 for one year
 
(b)for a period starting on or after 1 January 2024 but before 1 January 2025
 
$2,160 for one year
 
(c)for a period starting on or after 1 January 2025
 
$2,510 for one year”.
[G.N. Nos. S 707/2011; S 12/2012; S 25/2012; S 457/2012; S 187/2013; S 437/2015; S 56/2017; S 547/2018; S 326/2019; S 504/2020; S 1074/2021; S 331/2022]
Made on 28 November 2023.
LAI WEI LIN
Second Permanent Secretary,
Ministry of Finance,
Singapore.
[AG/LEGIS/SL/70/2020/8 Vol. 1]
(To be presented to Parliament under section 143(2) of the Customs Act 1960).
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