Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2021

Status:

Published in Subsidiary Legislation Supplement
on 30 Dec 2021

No. S 1066

Customs Act

(CHAPTER 70)

Customs
(Motor Vehicles Special Tax)
(Amendment) Regulations 2021

In exercise of the powers conferred by section 143 of the Customs Act, the Minister for Finance makes the following Regulations:

Citation and commencement

1. These Regulations are the Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2021 and come into operation on 3 January 2022.

Amendment of regulation 1A

2. Regulation 1A of the Customs (Motor Vehicles Special Tax) Regulations (Rg 12) is amended —

(a)

by inserting, immediately before the definition of “business service passenger vehicle”, the following definition:

“ “ambulance” means a motor vehicle that is specifically equipped for —

(a)	the transport on roads of; and
(b)	the provision, during such transport, of out‑of‑hospital clinical care to,

sick or injured individuals who require emergency medical treatment;”;

(b)

by inserting, immediately after the definition of “JPN 2009 emissions standard”, the following definition:

“ “medical transport vehicle” means a motor vehicle that is equipped to provide non‑emergency patient transport services;”; and

(c)

by inserting, immediately after the definition of “motor car”, the following definition:

“ “non‑emergency patient transport services” means transport services for fee or reward that relate solely to the provision of transport on roads of individuals —

(a)	whose medical needs have been assessed as requiring patient transport and not being time‑critical or acute; and
(b)	who may require basic care and observation or clinical care and monitoring during transport;”.

Amendment of regulation 7

3. Regulation 7(4) of the Customs (Motor Vehicles Special Tax) Regulations is amended by deleting sub‑paragraph (b) and substituting the following sub‑paragraph:

“(b)

a motor car that is —

(i)	an ambulance or a medical transport vehicle; and
(ii)	specified in a licence (other than a revoked licence) under the Healthcare Services Act 2020 authorising the use of the ambulance or medical transport vehicle (as the case may be) to provide a licensable healthcare service specified in that licence;”.

[G.N. Nos. S 350/2010; S 343/2012; S 170/2014; S 59/2017; S 246/2019; S 449/2019]

Made on 29 December 2021.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R050.001.0002.V32; AG/LEGIS/SL/70/2015/10 Vol. 2]

(To be presented to Parliament under section 143(2) of the Customs Act).

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