Customs Act
(Chapter 70, Sections 173 and 143)
Customs (Motor Vehicles with Special Purpose Licences) (Exemption) Regulations
Rg 11
G.N. No. S 382/2007

(31st August 2009)
[18th July 2007]
1.  These Regulations may be cited as the Customs (Motor Vehicles with Special Purpose Licences) (Exemption) Regulations.
Exemption from special tax
2.—(1)  No special tax imposed under section 17 of the Act shall be chargeable in respect of any motor vehicle described in the second column of the Schedule, the registered owner of which is the company set out opposite thereto in the first column of the Schedule and which bears the chassis number set out opposite thereto in the third column thereof, subject to the conditions in paragraph (2) being complied with.
(2)  The motor vehicle referred to in paragraph (1) shall —
(a)be used only for the purpose of conducting research and development activities and testing in Singapore;
(b)be issued with a special purpose licence;
(c)have valid insurance cover for the period of the special purpose licence issued; and
(d)display a motor vehicle number plate issued by the Registrar under the Road Traffic Act (Cap. 276) in such manner as he may require.
(3)  For the purpose of paragraph (2), “special purpose licence” means a special purpose licence issued under Part XII of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5).