Customs (Motor Vehicles Special Tax) (Amendment No. 2) Rules 2006

Status:

Published in Subsidiary Legislation Supplement
on 24 May 2006

No. S 271

Customs Act

(Chapter 70)

Customs (Motor Vehicles Special Tax) (Amendment No. 2) Rules 2006

In exercise of the powers conferred by section 17 of the Customs Act, the Minister for Finance hereby makes the following Rules:

Citation and commencement

1. These Rules may be cited as the Customs (Motor Vehicles Special Tax) (Amendment No. 2) Rules 2006 and shall be deemed to have come into operation on 1st January 2006.

Amendment of Schedule

2. The Schedule to the Customs (Motor Vehicles Special Tax) Rules (R 1) is amended —

(a)

by inserting, immediately after the words “1ST SEPTEMBER 1998” in the heading of Part II, the words “, OTHER THAN VEHICLES TO WHICH PART III APPLIES”;

(b)

by inserting, immediately after Part II, the following Part:

“Part III

SPECIAL TAX PAYABLE FOR MOTOR VEHICLES WITH VEHICLE LICENCES COMMENCING ON OR AFTER 1st January 2006 which comply with EURO iv EMISSION STANDARDS AND USE DIESEL AS SOURCE OF POWER

Classes or descriptions of motor vehicles

Rates of special tax half-yearly

Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, and business service passenger vehicles (excluding taxis), each of which —

4 times the amount of the half-yearly licence fee prescribed for a motor car in the Ninth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5) having a cylinder capacity equivalent to the vehicle concerned.

(a) has a standard of exhaust emission which complies with the specifications set out in Directive No. 98/69/EC of the Council of European Communities for the year 2005; and

(b) uses diesel as its source of power.

”; and

(c)

by inserting, immediately after paragraph 4 under Note, the following paragraph:

“5. In this Schedule, the expressions “private motor car”, “private hire car”, “station wagon (passengers only)” and “business service passenger vehicle” have the meanings given to them in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.”.

[G.N. Nos. S 310/2004; S 212/2006]

Made this 22nd day of May 2006.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[LTA/RY/IE/L017.00; MF(R) R50.001.0002 Vol. 26; AG/LEG/SL/70/2005/2 Vol. 1]

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