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Customs Act

(Chapter 70, Section 16(a))

Customs (Rebate on Motor Cars) Order

O 7

G.N. No. S 165/1991

REVISED EDITION 2002

(30th September 2002)

[15th April 1991]

Citation

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

Rebate on excise duties for off-peak car

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 (Cap. 276, R 5), the person registered as the owner of the motor car shall be granted a rebate on the excise duties paid 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 excise duties paid in respect of the motor car under the Customs (Duties) Order (O 4);
	B is the quota premium payable under rule 13(1) of the Road Traffic (Motor Vehicles, Quota System) Rules (Cap. 276, R 31) 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 (Cap. 276, R 5) in respect of the motor car.

[G.N. Nos. S 165/91; S622/2000]