Customs (Amendment) Regulations 2004 - Singapore Statutes Online

No. S 63

Customs Act

(Chapter 70)

Customs (Amendment) Regulations 2004

In exercise of the powers conferred by section 143(1) 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 (Amendment) Regulations 2004 and shall come into operation on 16th February 2004.

Amendment of regulation 63

2. Regulation 63 of the Customs Regulations (Rg 2) is deleted and the following regulation substituted therefor:

“Applications for licences

63.—(1) For the purpose of section 63 of the Act —

(a)

every application for a licence to manufacture any dutiable goods (other than a licence for the home-brewing of beer) shall be made in writing to the Director-General specifying —

(i)	the name, identity card number and address of the applicant;
(ii)	the name of the street or exact locality and the number of the premises, or the lot number of the ground upon which it is intended to build the premises, where it is desired to carry on the manufacture;
(iii)	the nature of the goods to be produced, the output proposed and whether for local consumption or for export or both; and
(iv)	the security offered for the due payment of all duties and fees and for the proper conduct of the business; and

(b)

every application for a licence for the home-brewing of beer shall be made in writing to the Director-General specifying the name, identity card number and address of the applicant.

(2) Regulations 64 to 74 shall not apply in respect of an application for a licence for the home-brewing of beer, and the Director-General may grant such a licence with the approval of the Minister and upon receipt of the prescribed fee.

(3) In this regulation, “home-brewing of beer” means the fermenting or manufacture of ale, beer, stout or porter for personal use.”.

Amendment of regulation 144

3. Regulation 144 of the Customs Regulations is amended —

(a)

by deleting the words “such shorter period” in paragraph (1) and substituting the words “such other period”;

(b)

by deleting paragraph (2) and substituting the following paragraph:

“(2) Licences approved during any year shall be issued to cover the period from the date of issue or from a date, at the discretion of the Director-General, to the end of any quarter of a year or such other date as may be appropriate, and in such cases, the fee shall be calculated at a monthly rate of the fee prescribed in regulation 143 for each month or part of a month for which the licence is valid.”; and

(c)

by deleting the words “the rate of one-twelfth of the annual fee” in paragraph (3) and substituting the words “a monthly rate of the fee”.

Deletion and substitution of Second Schedule

4. The Second Schedule to the Customs Regulations is deleted and the following Schedule substituted therefor:

“SECOND SCHEDULE

Regulation 143(1)

Fees

Type of Licence

Fee Payable

1.—(1) Licence to warehouse —

(a) intoxicating liquors and tobacco; or

(b) all other dutiable goods except petroleum,

where the projected potential duty (in the case of an application for the issue of a licence) or the average past monthly duty (in the case of an application for renewal of a licence) is —

(i) $1 million or less

$2,500 for one year

(ii) more than $1 million but less than $10 million

$4,000 for one year

(iii) $10 million or more

$21,000 for one year

(2) In sub-paragraph (1) —

“projected potential duty” means the total customs and excise duties of the projected maximum quantity of goods that can be warehoused at any one time in the area of the place concerned;

“past average monthly duty” means the average of the total customs and excise duties of all goods warehoused in the area of the place concerned on the 1st day of each month during the period of 12 months (or, if the area has been used to warehouse goods for a shorter period, that shorter period) before the date of the application.

2. Licence —

(a) to ferment or manufacture ale, beer, stout or
porter —

(i) for personal use (being home-brewing of beer as defined in regulation 63)

$100 for 2 years

(ii) for any other purposes

$43,200 for one year

(b) to distill, ferment or manufacture any other intoxicating liquors

$28,000 for one year

3.—(1) Licence to manufacture tobacco

$120,000 for one year

(2) Licence to manufacture tobacco other than cigarettes

$1,800 for one year

(3) An additional fee shall be payable if a licence to manufacture tobacco contains a condition that duty drawback may be claimed

$20,000 for one year

4. Licence to bottle, blend, compound or vary intoxicating liquors in accordance with section
66 of the Act

$7,600 for one year

5. Licence to refine and treat petroleum

$75,000 for one year

6. Licence to warehouse, mix, blend or otherwise vary petroleum

$40,000 for one year

7. Licence to manufacture any other dutiable goods where the goods manufactured are subject to payment of excise duty

$30,000 for one year

8. Licence to operate a duty-free shop for tourists

$70,000 for one year

9. Licence to operate a factory warehouse

$10,000 for one year.”.

[G.N. Nos. S 444/2002; S 595/2002; S 128/2003; S 157/2003]

Made this 9th day of February 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R9.1.1 Vol. 16; AG/LEG/SL/70/2002/1 Vol. 3]

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

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