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No. S 620

Customs Act

(Chapter 70)

Customs Duties (Amendment No. 2) Order 2000

In exercise of the powers conferred by section 10(1) of the Customs Act, the Minister for Finance hereby makes the following Order:

Citation and commencement

1. This Order may be cited as the Customs Duties (Amendment No. 2) Order 2000 and shall come into operation on 1st January 2001.

Deletion and substitution of paragraph 4

2. Paragraph 4 of the Customs Duties Order (O 4) (referred to in this Order as the principal Order) is deleted and the following paragraph substituted therefor:

“Preferential rate of duty

4.—(1) Where a preferential rate of duty is specified in column (6) of the First Schedule in respect of a particular class of goods, duty at such preferential rate shall be levied and shall be paid by the importer in lieu of the corresponding full duty only in respect of goods of that class which have originated from and consigned direct from the following countries:

(a)	New Zealand;
(b)	The Republic of the Philippines;
(c)	The Kingdom of Thailand; and
(d)	any other country of the Association of South East Asian Nations (ASEAN) which lists that particular class of goods in her Inclusion List of the Common Effective Preferential Tariff (CEPT) Scheme for the ASEAN Free Trade Area (AFTA).

(2) Where no preferential rate of duty is specified in column (6) of the First Schedule in respect of a particular class of goods, the full rate of duty shall apply.

(3) Goods shall be deemed to have originated from and be consigned direct from New Zealand where they conform with the Rules of Origin annexed to the Agreement between New Zealand and Singapore on a Closer Economic Partnership.

(4) Goods shall be deemed to have originated from and be consigned direct from the Republic of Philippines, the Kingdom of Thailand, or any other ASEAN country referred to in sub-paragraph (1)(d), where they conform with the Rules of Origin annexed to the Agreement on ASEAN CEPT Scheme for the AFTA.

(5) A claim that goods qualify for preferential duty shall be supported by —

(a)	where the goods are from New Zealand, a Certificate of Origin in the form set out in the Second Schedule issued by the manufacturer of the goods; or
(b)	where the goods are from the Republic of Philippines, the Kingdom of Thailand, or any other ASEAN country referred to in sub-paragraph (1)(d), a Certificate of Origin in the form set out in the Third Schedule issued by the Government authorities designated by the exporting country.

(6) The requirement of a Certificate of Origin under sub-paragraph (5)(b) in respect of a consignment of goods may be waived at the discretion of a senior officer of customs if the value of the consignment does not exceed $500 in value.

(7) The Director-General may, in his discretion, refuse acceptance of duty at the preferential rate.”.

Amendment of Schedule

3. The Schedule to the principal Order is amended —

(a)

by deleting the words “Customs Duty” wherever they appear in the heading;

(b)

by inserting the word “FREE” in column (6) with respect to the following HS Codes:

2203.00 100, 2203.00 200, 2208.90 310 and 2208.90 390; and

(c)

by renumbering the Schedule as the “First Schedule” and by inserting immediately thereafter the following Schedules:

“SECOND SCHEDULE

Paragraph 4(5) (a)

THIRD SCHEDULE

Paragraph 4(5) (b)

”.

Miscellaneous amendments

4. The principal Order is amended —

(a)	by deleting the words “CUSTOMS DUTIES” in the 3rd line and substituting the words “CUSTOMS (DUTIES)”;
(b)	by deleting the word “Schedule” in the arrangement of paragraphs and substituting the word “Schedules”;
(c)	by deleting the words “Customs Duties” in paragraph 1 and substituting the words “Customs (Duties)”;
(d)	by inserting, immediately after the words “customs duties” in the 1st line of paragraph 2(1), the words “or excise duties”;
(e)	by inserting, immediately after the words “customs duty” in paragraph 2(5) and in the 2nd line of paragraph 2(6), the words “or excise duty”; and
(f)	by inserting, immediately before the word “Schedule” wherever it appears in paragraph 2, the word “First”.

Consequential amendments

5. The reference to the Customs Duties Order in the following written laws shall be read as a reference to the Customs (Duties) Order:

(a)	items 31 and 32 of the Schedule to the Goods and Services Tax (Imports Relief) Order (Cap.117A, O 3);
(b)	paragraph 8(f) of the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order (Cap.117A, O 4);
(c)	rule 9 (3) (10th line) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap.276, R 5); and
(d)	rule 14 (2) (12th line) of the Road Traffic (Motor Vehicles, Quota System) Rules (Cap.276, R 31). [G.N. Nos.S467/97; S 87/98;S 571/98; S 13/99;S72/2000]

Made this 28th day of December 2000.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[Customs (Conf) 0102/71/V 16; MF(R) R 17.04.01 Vol. 10; AG/LEG/SL/70/97/2 Vol. 1]

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