No. S 182
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (General) (Amendment) Regulations 2003
In exercise of the powers conferred by section 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Goods and Services Tax (General) (Amendment) Regulations 2003 and shall come into operation on 1st April 2003.
New Part XIVA
2.  The Goods and Services Tax (General) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) are amended by inserting, immediately after Part XIV, the following Part:
PART XIVA
WAREHOUSING (CONTAINER freight) REGIME
Definition of this Part
103A.  In this Part, “container” means a box, tank or container of standard dimensions which —
(a)is specially constructed for the safe carriage of goods;
(b)is of permanent character and can be used more than once;
(c)is specially designed to facilitate carriage of goods by one or more modes of transport;
(d)is fitted with devices which enable it to be locked and sealed;
(e)has an internal volume of at least one cubic metre; and
(f)has conspicuous and permanent identification marks.
Application for container freight warehouse licence
103B.—(1)  The Comptroller may, on an application made to him under paragraph (2), issue a licence for any warehouse or other premises to be a container freight warehouse subject to a warehousing regime under section 37 of the Act and may, in addition to such powers and conditions as are specified in this Part, impose such further conditions (including the payment of any fees) therein as he thinks fit.
(2)  Every application for a licence under paragraph (1) shall be made in such form as the Comptroller may determine which shall give a full and true account of the particulars or information for which the provision is made in the form.
Furnishing of security
103C.  The Comptroller may require an applicant to give references and to furnish security for the due payment of all taxes, duties and fees for which the applicant may become liable.
Period of licence
103D.—(1)  A licence issued under regulation 103B shall expire on 31st December of the year or such other date as the Comptroller may determine and the Comptroller may, in his discretion, renew the licence.
(2)  The licensee may apply in writing to the Comptroller to surrender a licence issued under regulation 103B and the Comptroller may, unless he thinks it necessary for the protection of the revenue, withdraw the licence from such date as he may determine.
Security of warehouse
103E.—(1)  The licensee shall ensure that a container freight warehouse shall be secured to the satisfaction of the Comptroller.
(2)  The Comptroller may, at any time, in writing, direct the licensee to provide any additional means for storing the goods and securing the safety of those goods which may, in the opinion of the Comptroller, be necessary.
Use of container freight warehouse
103F.—(1)  Subject to paragraph (3), a container freight warehouse may be used for the storage of goods that are —
(a)unstuffed from a container;
(b)to be stuffed into a container; and
(c)in a container before unstuffing or after stuffing at the container freight warehouse, as the case may be.
(2)  Notwithstanding regulation 5 of the Customs (Container) Regulations (Cap. 70, Rg 1), a container freight warehouse may, for the purpose of paragraph (1), be used for the unstuffing of a container with less than full container load.
(3)  A container freight warehouse shall not be used for the storage of any goods except for such types of goods, and for such period, as may be allowed under the licence.
Manner of storage
103G.—(1)  Any authorised officer may require that all goods entering or being stored at a container freight warehouse be marked with such identification marks and in such manner as he may direct.
(2)  The authorised officer may direct that the goods be stacked and accounted for in such manner as he may direct and stored in such manner that all goods may be accounted for and inspected.
(3)  Any authorised officer may examine at any time the stock of goods stored in a container freight warehouse, and may require that he be shown every package containing goods and the contents thereof.
Records of movements and contents of container
103H.—(1)  Every licensee of a container freight warehouse shall keep and maintain proper records of —
(a)every container brought into or removed from the container freight warehouse in respect of which the licence is issued;
(b)such details of goods stuffed into or unstuffed from a container referred to in sub-paragraph (a) as the Comptroller may require; and
(c)such other information as the Comptroller may require.
(2)  Every licensee shall provide to the Comptroller any information from its records referred to in paragraph (1) in such form and within such period as the Comptroller may require.
(3)  Except where the Comptroller otherwise allows or directs in writing, every entry or removal of goods stored or to be stored in a container freight warehouse shall only be made pursuant to such customs permit as the Comptroller may determine.
(4)  If it appears to the Comptroller that there is any deficiency in quantity that is indicated or ought to be indicated in the records referred to in paragraph (1), the licensee shall, unless he shows proof to the contrary, be presumed to have removed the goods in the container freight warehouse in contravention of paragraph (3) and without payment of the tax or duty chargeable on the goods and shall accordingly be liable for the tax or duty chargeable on the goods.
Destruction of goods
103I.—(1)  The licensee may at any time request permission to destroy goods stored in a container freight warehouse and the Comptroller shall, upon receipt of the request, permit the goods to be destroyed subject to such conditions as he may, in his discretion, impose.
(2)  The licensee shall thereupon cause the goods to be destroyed in the presence of an authorised officer and an entry shall be made in the records referred to in regulation 103H(1) of such destruction.
(3)  Notwithstanding paragraph (2), the Comptroller may, in his discretion, waive the requirement for the presence of an authorised officer, if the total value of the goods to be destroyed does not exceed $10,000.
(4)  The fee specified in the Schedule for the attendance of the authorised officer at the destruction of the goods shall be paid by the licensee except where the Comptroller in his discretion waives the payment of such fee in any particular case.
Revocation
103J.  The Comptroller may, at any time, by notice in writing revoke any licence issued under regulation 103B if he is satisfied that —
(a)the licensee has failed to comply with any condition or requirement imposed under this Part or by the Comptroller; or
(b)the licensee has provided any false, misleading or inaccurate declaration or information in his application for a licence under regulation 103B.
Licence fees
103K.—(1)  There shall be paid to the Comptroller the fee specified in the Schedule for any licence issued or renewed under regulation 103B.
(2)  For any licence issued during any year, the fee shall be calculated at the rate of one-twelfth of the appropriate annual fee specified in the Schedule for each month or part thereof for which the licence is valid.
(3)  The Comptroller may, in his discretion, allow a refund of one-twelfth of the fee specified in the Schedule for each complete month in respect of which the licence would have remained valid had it not been revoked or withdrawn.”.
Amendment of regulation 108
3.  Regulation 108 of the principal Regulations is amended by deleting the words “101 or 106” and substituting the words “101, 103E, 103F, 103G, 103H, 103I or 106”.
Amendment of Schedule
4.  The Schedule to the principal Regulations is amended —
(a)by deleting the word “Licence” in items 1, 2 and 3 and substituting in each case the words “Bonded warehouse licence”;
(b)by deleting the words “warehouse licences” in item 4 and substituting the words “bonded warehouse licences”; and
(c)by inserting, immediately after item 4, the following item:
4A. Container freight warehouse licence —
 
 
(a) issued before 1st October 2003
 
No charge
(b) issued or renewed on or after 1st October 2003
 
$4,000 per annum
”.
[G.N. Nos. S 261/2002; S 427/2002; S 648/2002]

Made this 1st day of April 2003.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF(R) 60.1.0013 Vol. 19; Customs (Conf) 0105/86/PTF/Vol. 9; Customs (Conf) 0113/69/PT A; AG/LEG/SL/117A/2002/2 Vol. 1]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).