No. S 390
Customs Act
(Chapter 70)
Customs (Motor Vehicles Special Tax) (Amendment) Rules 1998
In exercise of the powers conferred by section 17(2) and (3) 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) Rules 1998 and shall come into operation on 24th July 1998.
Amendment of Schedule
2.  The Schedule to the Customs (Motor Vehicles Special Tax) Rules (R 1) is deleted and the following Schedule substituted therefor:
THE SCHEDULE
Rule 2
Part I
Special Tax Payable for Motor Vehicles With Vehicle Licence Commencing Before 1ST September 1998
Classes or descriptions of motor vehicles
Rates of special tax half-yearly
1. Taxis
6 times the amount of the half-yearly licence fee prescribed in the Second Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap.276, R 5).
2. Motor vehicles constructed for the conveyance of passengers (other than a public service vehicle)
6 times the amount of the half-yearly licence fee prescribed for a motor vehicle of the same class or description in the Second Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.
3. All goods vehicles, excluding heavy goods or light goods vehicles as defined in the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap.276, R 5) (with the exception of engineering plants and goods-cum-passengers vehicles) and motor vehicles referred to in paragraph 1, 2 or 4 —
 
(a) not exceeding 1.5 metric tons (unladen weight)
$225.00
(b) for every subsequent 0.5 metric tons exceeding 1.5 metric tons (unladen weight)
$112.50
4. Mobile cranes
3 times the amount of the half-yearly licence fee prescribed for a motor vehicle of the same class or description in the Second Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.
Part II
SPECIAL TAX PAYABLE FOR MOTOR VEHICLES WITH VEHICLE LICENCE commencing ON OR AFTER 1ST SEPTEMBER 1998
Classes or descriptions of motor vehicles
Rates of special tax half-yearly
1. Taxis
$2,550
2. Motor vehicles constructed for the conveyance of passengers (other than a public service vehicle)
6 times the amount of the half-yearly licence fee prescribed for a motor vehicle of the same class or description in the Sixth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules.
Note:
1.  For the purposes of computing the special tax payable under this Schedule, any fraction of a dollar shall be rounded off to the nearest dollar.
2.  Where the period of the special tax payable is less than a month, the special tax shall be pro-rated on a daily basis.
3.  Monthly special tax payable shall be computed on a pro-rata basis.
4.  Annual special tax payable shall be double the half-yearly special tax.”.

Made this 17th day of July 1998.

NGIAM TONG DOW
Permanent Secretary,
Ministry of Finance,
Singapore.
[[MF(R) 9.2.02 Vol 4; AG/LEG/SL/70/97/1 Vol.1] ]