| is the period reckoned in months (including any part of a month) for which the certificate of entitlement of the replaced vehicle would be in force if it was not cancelled; |
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| is the period reckoned in months (including any part of a month) commencing on the date of issue of the certificate of entitlement for the replaced vehicle and ending on the date of its cancellation; |
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| is the period reckoned in months (including any part of a month) commencing on the date of the replaced vehicle’s first registration in Singapore (if it had not been registered outside Singapore) or the date of its first registration in a country or place outside Singapore, and ending on the date of its deregistration in Singapore, but not exceeding 240 months; |
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| (i) | where the replaced vehicle is registered before 1 January 2001 and deregistered before 12 March 2014, 10% (if its maximum laden weight does not exceed 3.5 metric tons) or 30% (if its maximum laden weight exceeds 3.5 metric tons); |
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| (ii) | where the replaced vehicle is registered before 1 January 2001 and deregistered during the period from 12 March 2014 to 31 July 2015 (both dates inclusive), 20% (if its maximum laden weight does not exceed 3.5 metric tons) or 100% (if its maximum laden weight exceeds 3.5 metric tons); |
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| (iii) | where the replaced vehicle is registered before 1 January 2001 and deregistered during the period from 1 August 2015 to 30 April 2016 (both dates inclusive) and its maximum laden weight does not exceed 3.5 metric tons — |
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| (A) | 23% if the replacement vehicle complies with the Euro VI standard; |
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| (B) | 23% if the replacement vehicle is an electric vehicle; |
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| (C) | 23% if the replacement vehicle is a diesel vehicle, diesel-CNG vehicle or diesel-electric vehicle, and complies with the JPN 2009 standard and the Euro VI standard PN limit, and its maximum laden weight does not exceed 3.5 metric tons; |
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| (D) | 23% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses port fuel injection technology and complies with the JPN 2009 standard; |
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| (E) | 23% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses direct fuel injection technology and complies with the JPN 2009 standard and the Euro VI standard PN limit; |
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| (F) | 23% if the replacement vehicle is a CNG vehicle and complies with the JPN 2009 standard; and |
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| (G) | 20% in any other case; |
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| (iv) | where the replaced vehicle is registered before 1 January 2001 and deregistered during the period from 1 August 2015 to 30 April 2016 (both dates inclusive) and its maximum laden weight exceeds 3.5 metric tons — |
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| (A) | 110% if the replacement vehicle complies with the Euro VI standard; |
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| (B) | 110% if the replacement vehicle is an electric vehicle; |
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| (C) | 110% if the replacement vehicle is a diesel vehicle, diesel-CNG vehicle or diesel-electric vehicle, and complies with the JPN 2009 standard and the Euro VI standard PN limit, and its maximum laden weight does not exceed 3.5 metric tons; |
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| (D) | 110% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses port fuel injection technology and complies with the JPN 2009 standard; |
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| (E) | 110% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses direct fuel injection technology and complies with the JPN 2009 standard and the Euro VI standard PN limit; |
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| (F) | 110% if the replacement vehicle is a CNG vehicle and complies with the JPN 2009 standard; and |
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| (G) | 100% in any other case; |
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| (v) | where the replaced vehicle is registered during the period from 1 January 2001 to 30 September 2006 (both dates inclusive) and deregistered during the period from 1 August 2015 to 31 July 2017 (both dates inclusive) and its maximum laden weight does not exceed 3.5 metric tons — |
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| (A) | 13% if the replacement vehicle complies with the Euro VI standard; |
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| (B) | 13% if the replacement vehicle is an electric vehicle; |
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| (C) | 13% if the replacement vehicle is a diesel vehicle, diesel-CNG vehicle or diesel-electric vehicle, and complies with the JPN 2009 standard and the Euro VI standard PN limit, and its maximum laden weight does not exceed 3.5 metric tons; |
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| (D) | 13% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses port fuel injection technology and complies with the JPN 2009 standard; |
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| (E) | 13% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses direct fuel injection technology and complies with the JPN 2009 standard and the Euro VI standard PN limit; |
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| (F) | 13% if the replacement vehicle is a CNG vehicle and complies with the JPN 2009 standard; and |
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| (G) | 10% in any other case; and |
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| (vi) | where the replaced vehicle is registered during the period from 1 January 2001 to 30 September 2006 (both dates inclusive) and deregistered during the period from 1 August 2015 to 31 July 2017 (both dates inclusive) and its maximum laden weight exceeds 3.5 metric tons — |
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| (A) | 100% if the replacement vehicle complies with the Euro VI standard; |
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| (B) | 100% if the replacement vehicle is an electric vehicle; |
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| (C) | 100% if the replacement vehicle is a diesel vehicle, diesel-CNG vehicle or diesel-electric vehicle, and complies with the JPN 2009 standard and the Euro VI standard PN limit, and its maximum laden weight does not exceed 3.5 metric tons; |
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| (D) | 100% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses port fuel injection technology and complies with the JPN 2009 standard; |
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| (E) | 100% if the replacement vehicle is a petrol vehicle, petrol-CNG vehicle or petrol-electric vehicle, uses direct fuel injection technology and complies with the JPN 2009 standard and the Euro VI standard PN limit; |
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| (F) | 100% if the replacement vehicle is a CNG vehicle and complies with the JPN 2009 standard; and |
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| (G) | 90% in any other case; and |
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| is the average of the quota premiums payable for certificates of entitlement issued during the 3 months immediately preceding the date of registration of the replacement vehicle for the category of vehicles specified in rule 3(1)(c). |
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