Customs (Duties) (Exemption) (Amendment) Order 2020

Status:

Published in Subsidiary Legislation Supplement
on 30 Jun 2020

No. S 505

Customs Act

(CHAPTER 70)

Customs
(Duties) (Exemption)
(Amendment) Order 2020

In exercise of the powers conferred by section 13(1) of the Customs Act, the Minister for Finance makes the following Order:

Citation and commencement

1.—(1) This Order is the Customs (Duties) (Exemption) (Amendment) Order 2020 and, except for paragraphs 2 and 3(a), comes into operation on 1 July 2020.

(2) Paragraphs 2 and 3(a) are deemed to have come into operation on 1 April 2013.

Amendment of paragraph 2

2. Paragraph 2(1) of the Customs (Duties) (Exemption) Order (O 5) is amended by inserting, immediately after the definition of “dependant”, the following definition:

“ “export inspection station” means —

(a)	Pasir Panjang Export Inspection Station situated at 19 Harbour Drive, Singapore 117402; or
(b)	Brani Export Inspection Station situated at 71 Brani Terminal Avenue, Singapore 098326;”.

Amendment of Part I of Schedule

3. Part I of the Schedule to the Customs (Duties) (Exemption) Order is amended —

(a)

by inserting, immediately after item 48, the following item:

“49.

Importer.

All goods which are —

(a)	imported for the sole purpose of being inspected by any proper officer of customs at one or both of the following places:

(i)	an export inspection station;

(ii)	any other place directed by any proper officer of customs;

(b)	removed from the customs territory upon completion of the inspection; and

(c)	accounted for to the satisfaction of any proper officer of customs.

—

”; and

(b)

by inserting, immediately after item 49, the following item:

“50.

Importer.

All goods which —

(a)	are imported and warehoused or deposited in any one or more of the following places:

(i)	a Government warehouse;

(ii)	a licensed warehouse;

(iii)

a customs office or customs station so designated under the Customs (Offices and Stations) Regulations (Rg 7);

(iv)	any other place approved by the Director‑General in writing under section 52(1) of the Act;

(b)	while so warehoused or deposited, are not dealt with or used except as allowed by the Director‑General;

(c)	are removed from the customs territory at the end of the period of warehousing or deposit; and

(d)	are accounted for to the satisfaction of any proper officer of customs.

—

”.

[G.N. Nos. S 685/2002; S 195/2008; S 237/2008; S 140/2009; S 182/2010; S 228/2010; S 306/2010; S 788/2010; S 387/2011; S 709/2011; S 103/2012; S 684/2012; S 55/2017; S 391/2018; S 187/2019; S 247/2019]

Made on 17 June 2020.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R017.002.0001.V6; C.07.01.02.001.V002; AG/LEGIS/SL/70/2015/4 Vol. 5]

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

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