Customs (Rebate on Motor Cars) Order

Status:

Revised Edition
published on 25 Mar 1992

Customs Act

(Chapter 70, Section 16(a))

Customs Duties(Rebate on Motor Cars) Order

O 7

REVISED EDITION 1991

(25th March 1992)

[15th April 1991]

Citation

1. This Order may be cited as the Customs Duties(Rebate on Motor Cars) Order.

2.—(1) If a motor car is registered as an off-peak car upon its first registration in Singapore under the Road Traffic (Motor Vehicles, Registration and Licensing) Rules, the person registered as the owner of the motor car shall be granted a rebate on the customs dutiespaid in respect of that motor car, determined in accordance with the formula —

where

T is equal to the sum of A, B and C, if the sum of A, B and C does not exceed the maximum rebate or, otherwise, the amount of the maximum rebate;

A is the amount of customs duties paid in respect of the motor car under the Customs DutiesOrder;

B is the quota premium payable under rule 13(1) of the Road Traffic (Motor Vehicles, Quota System) Rules for the certificate of entitlement of the motor car; and

C is the net additional registration fee as prescribed in rule 8(3) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.

(2) For the purposes of sub-paragraph (1), “maximum rebate” means the maximum rebate prescribed in rule 8(3) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.

(3) The amount of the rebate under sub-paragraph (1) shall not be refunded but shall only be used to set off the additional registration fee payable under rule 6 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules in respect of the motor car.

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