Customs (Amendment) Regulations 2003 - Singapore Statutes Online

No. S 128

Customs Act

(Chapter 70)

Customs (Amendment) Regulations 2003

In exercise of the powers conferred by section 143(1) of the Customs Act, the Minister for Finance hereby makes the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Customs (Amendment) Regulations 2003 and shall come into operation on 1st April 2003.

Amendment of regulation 139

2. Regulation 139(1) of the Customs Regulations (Rg 2) is amended by inserting, immediately after the words “Health Sciences Authority”, the words “, or such other laboratory as may be approved by the Director-General”.

Amendment of regulation 139A

3. Regulation 139A of the Customs Regulations is amended —

(a)

by deleting paragraphs (1) to (4) and substituting the following paragraphs:

“(1) Notwithstanding the methods of assessment of duty as set out in regulations 137 and 138, the duty to be charged on intoxicating liquors removed for local consumption may, in the discretion of the Director-General, be assessed according to the alcoholic strength in each bottle as determined in the manner provided for in regulation 139 and the contents in bottles.

(2) For the purposes of charging duty on intoxicating liquors removed for local consumption, a proper officer of customs need not apply paragraph (1) or regulation 138 or 139 if there is a valid certificate of analysis issued by a relevant authority in the country of export specifying —

(a)	the class of the intoxicating liquor;
(b)	the actual content in the bottle; and
(c)	the alcoholic strength of the intoxicating liquor determined in a manner equivalent to that provided for in regulation 139.”; and

(b)

by deleting the words “In paragraphs (1) and (2)” in paragraph (5) and substituting the words “In paragraph (1)”.

New regulation 139B

4. The Customs Regulations are amended by inserting, immediately after regulation 139A, the following regulation:

“Assessment of duty based on declaration of contents in bottles, etc.

139B. Notwithstanding the methods of assessment of duty as set out in regulations 137, 138 and 139A, the duty to be charged on intoxicating liquors removed for local consumption may, in the discretion of the Director-General, be assessed according to —

(a)	the H.S. Code of the intoxicating liquors (as specified in the First Schedule to the Customs (Duties) Order (O 4));
(b)	the contents in bottles of the intoxicating liquors (as measured or determined under regulation 137, 138 or 139A(2), as the case may be); and
(c)	the alcoholic strengths of the intoxicating liquors (as determined under regulation 139 or 139A(2)),

as stated in a declaration made to the Director-General under section 37 or 59 of the Act.”.

[G.N. Nos. S 444/2002; S 595/2002]

Made this 18th day of March 2003.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[Customs (Conf) 0113/69/Vol. 8; MF(R) R9.1.001 V15; AG/LEG/SL/70/2002/1 Vol. 2]

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

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