No. S 67
Customs Act
(Chapter 70)
Customs (Amendment) Regulations 1999
In exercise of the powers conferred by section 143 of the Customs Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Customs (Amendment) Regulations 1999 and shall come into operation on 1st April 1999.
Amendment of regulation 137
2.  Regulation 137 of the Customs Regulations (Rg 2) is amended —
(a)by deleting the full-stop at the end thereof; and
(b)by inserting, immediately below the item “Half litre” and the entries relating thereto, the following items and entries:
Small bottle or can
--
25
22.5 to 25.6
Small bottle or can
--
33
29.7 to 33.7
Small bottle or can
--
44
39.6 to 44.9
Small bottle or can
--
64
57.6 to 65.6.
”.
New regulation 139A
3.  The Customs Regulations are amended by inserting, immediately after regulation 139, the following regulation:
Intoxicating liquors
139A.—(1)  Notwithstanding the methods of assessment of duty as set out in regulations 137 and 138, the duty to be charged on intoxicating liquors removed for local consumption may, in the discretion of the Director-General, be assessed according to —
(a)the alcoholic strength in each bottle as determined in the manner provided for in regulation 139 and the contents in bottles; or
(b)in the case of such types of intoxicating liquors removed for local consumption as the Director-General may determine, the average alcoholic strength as determined under paragraph (3) and the contents in bottles.
(2)  The method of assessment of duty as referred to in paragraph (1)(b) shall apply only to intoxicating liquors the contents in bottles of which are measured in standard sizes under regulation 137.
(3)  The average alcoholic strength as referred to in paragraph (1)(b) shall be measured by computing the average of not less than 3 determinations of alcoholic strength in the manner provided for in regulation 139 from not less than 3 consignments of similar bottles of the same brand of liquor within a period of 12 months.
(4)  For the purposes of charging duty on intoxicating liquors removed for local consumption under paragraph (1)(b), the average alcoholic strength as measured under paragraph (3) may be applied to the whole consignment and to any subsequent consignment of similar bottles of the same brand of liquor for such period as the Director-General may determine.
(5)  For the purposes of this regulation, “contents in bottles” means the contents in bottles of intoxicating liquor removed for local consumption as measured —
(a)in standard sizes under regulation 137; or
(b)by the method of computation applicable to bottles not of standard sizes under regulation 138.”.
[G.N. Nos. S 239/93; S 371/94; S 141/95; S 95/96; S 504/96; S 554/97; S 238/98; S 394/98]

Made this 10th day of January 1999.

NGIAM TONG DOW
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF(R) R9.1.06; Customs (Conf) 0113/69/Vol.6; AG/LEG/SL/70/97/1 Vol.1]
(To be presented to Parliament under section 143(2) of the Customs Act).