3. In the Maritime and Port Authority of Singapore (Scale of Dues, Rates and General Fees) Notification, in the Schedule —(a) | in paragraph 7, replace sub‑paragraphs (2), (3) and (4) with —“(2) The charges payable by the person mentioned in sub‑paragraph (1) to the owner or occupier of a privately‑operated wharf or shipyard for water supplied from the mains at the wharf or shipyard (as the case may be) to a vessel are as follows, subject to a minimum quantity of 20,000 litres per order: | Total volume of water supplied to the vessel (thousand litres) |
| Charges payable per 1,000 litres or part of every 1,000 litres |
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(3) Despite sub‑paragraph (2), if the circumstances in sub‑paragraph (3A) are satisfied, the charges payable are as follows, subject to a minimum quantity of 20,000 litres per order: | Total volume of water supplied to the vessel (thousand litres) |
| Charges payable per 1,000 litres or part of every 1,000 litres (inclusive of GST) |
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(3A) The circumstances for the purposes of sub‑paragraph (3) are either that —(a) | the vessel to which the water is supplied is designed or adapted for use for recreation or pleasure, and the water so supplied to the vessel is intended to be used in Singapore; or | (b) | the vessel to which the water is supplied is not within the meaning of a ship under section 21(4)(a) of the Goods and Services Tax Act 1993, and the vessel is not bound for a destination outside Singapore. |
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(4) In addition to the applicable charges in sub‑paragraph (2) or (3) (as the case may be), the person mentioned in sub‑paragraph (1) must, for the volume of water supplied to the vessel, also pay to the owner or occupier of the privately‑operated wharf or shipyard amounts equal to the waterborne tax and water conservation tax under the Public Utilities Act 2001 for the supply of that volume of water by the Public Utilities Board to the wharf or shipyard.”; |
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| (b) | in paragraph 8(1), after “requests for the supply of water”, insert “by a supplier”; and | (c) | in paragraph 8, replace sub‑paragraphs (2), (2A) and (3) with —“(2) The charges payable by the person mentioned in sub‑paragraph (1) to the supplier for water supplied by waterboat to a vessel are as follows, subject to a minimum quantity of 50,000 litres per order: | Total volume of water supplied to the vessel (thousand litres) |
| Charges payable per 1,000 litres or part of every 1,000 litres |
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(2A) Despite sub‑paragraph (2), if the circumstances in sub‑paragraph (2B) are satisfied, the charges payable are as follows, subject to a minimum quantity of 50,000 litres per order: | Total volume of water supplied to the vessel (thousand litres) |
| Charges payable per 1,000 litres or part of every 1,000 litres (inclusive of GST) |
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(2B) The circumstances for the purposes of sub‑paragraph (2A) are either that —(a) | the vessel to which the water is supplied by waterboat is designed or adapted for use for recreation or pleasure, and the water so supplied to the vessel is intended to be used in Singapore; or | (b) | the vessel to which the water is supplied by waterboat is not within the meaning of a ship under section 21(4)(a) of the Goods and Services Tax Act 1993, and the vessel is not bound for a destination outside Singapore. |
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(3) In addition to the applicable charges in sub‑paragraph (2) or (2A) (as the case may be), the person mentioned in sub‑paragraph (1) must, for the volume of water supplied to the vessel, also pay to the supplier amounts equal to the waterborne tax and water conservation tax payable by the supplier under the Public Utilities Act 2001 for the supply of that volume of water by the Public Utilities Board to the premises from which that volume was drawn into the waterboat.”. |
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