No. S 228
Customs Act
(Chapter 70)
Customs (Duties) (Exemption) (Amendment No. 2) Order 2010
In exercise of the powers conferred by section 13(1) of the Customs Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Customs (Duties) (Exemption) (Amendment No. 2) Order 2010 and shall come into operation on 19th April 2010.
Amendment of Schedule
2.  Item 29 in Part I of the Schedule to the Customs (Duties) (Exemption) Order (O 5) is amended by inserting, immediately after paragraph (2) in the 3rd column under the heading “Goods Exempted.”, the following paragraph:
Goods Exempted.
(3) Re-importation of motor vehicles (other than those exported for repair) which have not been registered in Singapore previously and on which duty has been paid.
(a) That the importer satisfies the senior officer of customs that —
(i) he is still the original owner of any such motor vehicle; and
(ii) the duty has been paid previously;
(b) that the motor vehicle has not undergone any repair or modification outside Singapore since its exportation;
(c) that for each vehicle he shall pay the difference in duty, if any, between the present amount at the current value and the amount paid previously;
(d) that in the event that the present amount of duty for each vehicle is lower than the amount paid previously, no refund of duty shall be allowed; and
(e) subject to the production of a certificate in such form as the Director-General shall direct.
[G.N. Nos. S 685/2002; S 195/2008; S 237/2008; S 140/2009; S 182/2010]

Made this 13th day of April 2010.

Permanent Secretary,
Ministry of Finance,
[Customs (Conf) 0104/66/V13; MF (R) R017.002.0001 Vol. 5; AG/LLRD/SL/70/2010/1 Vol. 1]
(To be presented to Parliament under section 143(2) of the Customs Act).