No. S 350
Customs Act
(Chapter 70)
Customs (Motor Vehicles Special Tax) (Amendment) Regulations 2010
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) Regulations 2010 and shall come into operation on 1st July 2010.
New regulation 1A
2.  The Customs (Motor Vehicles Special Tax) Regulations (Rg 12) (referred to in these Regulations as the principal Regulations) are amended by inserting, immediately after regulation 1, the following regulation:
Definitions
1A.  In these Regulations, unless the context otherwise requires, “business service passenger vehicle”, “CNG vehicle”, “diesel-CNG vehicle”, “diesel-electric vehicle”, “petrol-CNG vehicle”, “private hire car”, “private motor car” and “station wagon (passengers only)” have the same respective meanings as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5).”.
Amendment of regulation 2
3.  Regulation 2 of the principal Regulations is amended —
(a)by deleting the word “The” and substituting the words “Subject to paragraph (2), the”; and
(b)by renumbering the regulation as paragraph (1) of that regulation, and by inserting immediately thereafter the following paragraph:
(2)  No special tax shall be payable under these Regulations in respect of any CNG vehicle or petrol-CNG vehicle as from 1st January 2012.”.
Amendment of regulation 7
4.  Regulation 7 of the principal Regulations is amended —
(a)by deleting the words “motor vehicle” in paragraph (1) and substituting the words “motor car”;
(b)by deleting paragraph (2) and substituting the following paragraph:
(2)  No special tax shall be chargeable in respect of any motor car falling within any class or description referred to in Part II of the Schedule if the Registrar is satisfied that such motor car is a CNG vehicle or a petrol-CNG vehicle.”; and
(c)by deleting the words “using natural gas as its source of power,” in paragraph (4) and substituting the words “which is a CNG vehicle or a petrol-CNG vehicle”.
Amendment of Schedule
5.  The Schedule to the principal Regulations is amended —
(a)by deleting the word “licence” in items 1, 2 and 4 under the heading “Rates of special tax half-yearly” in Part I and substituting in each case the words “vehicle licence”;
(b)by deleting the word “VEHICLES” wherever it appears in the heading of Part II and substituting in each case the word “CARS”;
(c)by deleting the word “vehicles” in the heading “Classes or descriptions of motor vehicles” in Part II and substituting the word “ cars”;
(d)by deleting the word “licence” wherever it appears in item 2 under the heading “Rates of special tax half-yearly” in Part II and substituting in each case the words “vehicle licence”;
(e)by deleting Parts III and IV (excluding the “ Note”) and substituting the following Parts:
Part III
Special Tax Payable for Motor Cars With Vehicle Licences Commencing on Any Date Between 1ST January 2006 and 30TH June 2008 (Both Dates Inclusive), Which Comply With Euro Iv or Higher Emission Standards and Use Either or Both Diesel and Gas As Source of Power
Classes or descriptions of motor cars
 
Rates of special tax half-yearly
Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, business service passenger vehicles (excluding taxis), CNG vehicles, diesel-CNG vehicles, petrol-CNG vehicles and diesel-electric vehicles, each of which —
 
4 times the amount of the half-yearly vehicle licence fee prescribed for a motor car having a cylinder capacity equivalent to the vehicle concerned —
(a) has a standard of exhaust emission which complies with —
 
(a) in the Ninth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5), where the vehicle licence commences on any date between 1st January 2006 and 31st August 2007 (both dates inclusive); or
 
 
(b) in the Eleventh Schedule to those Rules, where the vehicle licence commences on any date between 1st September 2007 and 30th June 2008 (both dates inclusive).
(i) any of the standards specified in Part II of the Second Schedule to the Environmental Protection and Management (Vehicular Emissions) Regulations (Cap. 94A, Rg 6); or
 
 
(ii) any other equivalent or higher standard of exhaust emission as approved by the National Environment Agency; and
 
 
(b) uses either or both diesel and gas as its source of power.
 
 
Part IV
Special Tax Payable for Motor Cars With Vehicle Licences Commencing on or After 1ST JULY 2008 Which Comply With Euro Iv or Higher Emission Standards and Use Either or Both Diesel and Gas As Source of Power
Classes or descriptions of motor cars
 
Rates of special tax half-yearly
Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, business service passenger vehicles (excluding taxis), CNG vehicles, diesel-CNG vehicles, petrol-CNG vehicles and diesel-electric vehicles, each of which —
 
$0.625 per cubic centimetre of the vehicle’s cylinder capacity or $625, whichever is the higher.
(a) has a standard of exhaust emission which complies with —
 
 
(i) any of the standards specified in Part II of the Second Schedule to the Environmental Protection and Management (Vehicular Emissions) Regulations (Cap. 94A, Rg 6); or
 
 
(ii) any other equivalent or higher standard of exhaust emission as approved by the National Environment Agency; and
 
 
(b) uses either or both diesel and gas as its source of power.”; and
 
 
(f)by deleting paragraph 5 under the “Note”.

Made this 28th day of June 2010.

PETER ONG
Permanent Secretary,
Ministry of Finance,
Singapore.
[MOF/LTA/SpclTax/AD/IE/01/10; AG/LLRD/SL/70/2010/7 Vol. 1; MF(R) R017.005.0001.V7]
(To be presented to Parliament under section 143(2) of the Customs Act).