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No. S 298

Customs Act

(Chapter 70)

Customs (Motor Vehicles Special Tax) (Amendment No. 2) Regulations 2008

In exercise of the powers conferred by sections 17 and 143 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 (Motor Vehicles Special Tax) (Amendment No. 2) Regulations 2008 and shall come into operation on 1st July 2008.

Amendment of Schedule

2. The Schedule to the Customs (Motor Vehicles Special Tax) Regulations 2007 (G.N. No. S 461/2007) is amended —

(a)

by deleting the words “PART III APPLIES” in the heading of Part II and substituting the words “PARTS III and IV APPLY”;

(b)

by deleting the word “or” at the end of item 2(b) under the heading “ Rates of special tax half-yearly” in Part II;

(c)

by deleting the words “on or after 1st September 2007” in item 2(c) under the heading “Rates of special tax half-yearly” in Part II and substituting the words “on any date between 1st September 2007 and 30th June 2008 (both dates inclusive)”;

(d)

by deleting the full-stop at the end of paragraph (c) of item 2 under the heading “ Rates of special tax half-yearly” in Part II and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:

“(d)	where the licence commences on or after 1st July 2008, in the Twelfth Schedule to those Rules.”;

(e)

by deleting the words “ON OR AFTER 1ST JANUARY 2006” in the heading of Part III and substituting the words “ON ANY DATE BETWEEN 1ST JANUARY 2006 AND 30TH JUNE 2008 (BOTH DATES INCLUSIVE),”;

(f)

by inserting, at the end of paragraph (a) under the heading “Rates of special tax half-yearly” in Part III, the word “or”;

(g)

by deleting the words “on or after 1st September 2007” in paragraph (b) under the heading “Rates of special tax half-yearly” in Part III and substituting the words “on any date between 1st September 2007 and 30th June 2008 (both dates inclusive)”; and

(h)

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

“Part IV

Special Tax Payable for Motor Vehicles With Vehicle Licences Commencing on or After 1ST JULY 2008 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 —

(a) $0.625 per cubic centimeters of cylinder capacity; or

(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) where the amount referred to in paragraph (a) is less than $625, the minimum amount of special tax payable shall be $625.

(b) uses diesel as its source of power.

”.

[G.N. No. S 193/2008]

Made this 9th day of June 2008.

TEO MING KIAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[LTA/SpclTax/JG/IE/02/08; MF(R) R050.001.0002 Vol. 26; AG/LEG/SL/70/2005/2 Vol. 1]

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