| | All goods for the personal or official use of the President |
| | Written authorisation by the Aide‑de‑Camp to the President, specifying that the goods are imported or removed from customs control (as the case may be) for the President, must be produced on request of the proper officer of customs. |
| | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported or removed from customs control, as the case may be. |
|
| 2. | Any of the following organisations or individuals: |
|
| (a) | an Embassy, a High Commission, a Consulate or an accredited Trade Mission in Singapore; |
|
| (b) | any person who has been accorded diplomatic and consular privileges and immunities by the Government |
|
| | All goods for the official use of the organisation or the personal use of the individual, as the case may be |
| | Written authorisation by — |
| (a) | the Permanent Secretary, Ministry of Foreign Affairs or a public officer authorised by the Permanent Secretary; |
|
| (b) | where the goods are imported or removed from customs control for the official use of the organisation — the individual responsible for the management of the organisation in Singapore; or |
|
| (c) | where the goods are imported or removed from customs control for the personal use of the individual — that individual, |
|
| specifying that the goods are imported or removed from customs control (as the case may be) for the organisation or individual (as the case may be), must be produced on request of the proper officer of customs. |
| | Customs duty or excise duty (as the case may be), to the extent to which reciprocal treatment is accorded by the government of the country which the organisation or individual represents to representatives of the Government and its staff serving in that country. |
|
| 3. | Any organisation mentioned in section 2(1) of the International Organisations (Immunities and Privileges) Act (Cap. 145) |
|
| | (1) | All goods imported for the official use of the organisation |
|
| | Written authorisation by — |
| (a) | the Permanent Secretary, Ministry of Foreign Affairs or a public officer authorised by the Permanent Secretary; or |
|
| | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported. |
|
| | | (b) | the individual responsible for the management of the organisation in Singapore, |
|
| specifying that the goods are imported for the organisation, must be produced on request of the proper officer of customs. |
| |
| | (2) | Petroleum, biodiesel blends or CNG removed from retail service stations in Singapore |
|
| | Written authorisation by the individual responsible for the management of the organisation in Singapore, specifying that the petroleum, biodiesel blends or CNG (as the case may be) is removed from customs control for the organisation, must be produced on request of the proper officer of customs. |
| | Excise duty payable on the date on which the petroleum, biodiesel blends or CNG (as the case may be) is removed from customs control. |
|
| 4. | Any individual (called in this item the relevant individual) who — |
|
| (a) | is not a citizen or permanent resident of Singapore; |
|
| (b) | has been approved by the Permanent Secretary, Ministry of Finance for the purpose of this exemption; and |
|
| (c) | is working in Singapore for the United Nations, the Colombo Plan, a foreign quasi‑government organisation or a private foundation approved by the Permanent Secretary, Ministry of Finance for the purpose of this exemption (called in this item the relevant organisation) |
|
| | (1) | All goods for the official use of the relevant organisation |
|
| | Written authorisation by the relevant individual or the individual responsible for the management of the relevant organisation in Singapore (as the case may be), specifying that the goods are imported or removed from customs control (as the case may be) for the relevant organisation, must be produced on request of the proper officer of customs. |
| | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported or removed from customs control, as the case may be. |
|
| (2) | One motor vehicle for the private use of the relevant individual |
|
| | Written authorisation by the relevant individual, specifying that the motor vehicle is imported or removed from customs control (as the case may be) for the relevant individual, must be produced on request of the proper officer of customs. |
| | Excise duty payable on the date on which the motor vehicle is imported or removed from customs control, as the case may be. |
|
| (3) | One motor vehicle for the official use of the relevant organisation |
|
| | Written authorisation by the individual responsible for the management of the relevant organisation in Singapore, specifying that the motor vehicle is imported or removed from customs control (as the case may be) for the relevant organisation, must be produced on request of the proper officer of customs. |
| | Excise duty payable on the date on which the motor vehicle is imported or removed from customs control, as the case may be. |
|
| 5. | Any Commonwealth Armed Forces (called in this item the Forces) serving in Singapore |
|
| | | (a) | the military stores (other than any that are petroleum or biodiesel blends) must be marked in the manner required by the Director‑General; |
|
| (b) | a colouring substance as the Director‑General may require must be added to any military stores that are petroleum or biodiesel blends and are removed from the licensed warehouse; and |
|
| (c) | written authorisation by the Commanding Officer of the unit of the Forces concerned, or an officer authorised in writing by that Commanding Officer who is not below the rank of — |
|
| | Customs duty or excise duty (as the case may be) payable on the date on which the military stores are imported or removed from customs control, as the case may be. |
|
| | | (i) | Lieutenant in the Navy; |
|
| (ii) | Captain in the Army; or |
|
| |
| | | (iii) | Flight Lieutenant in the Air Force, |
|
| | specifying that the military stores are imported or removed from customs control (as the case may be) for the Forces, must be produced on request of the proper officer of customs. |
|
| |
| 6. | Any person supplying to a member of any Commonwealth Armed Forces (called in this item the Forces) serving on full pay in Singapore |
|
| | (1) | Tobacco donated solely for the general benefit of members of the Forces |
|
| | Written authorisation by the Commanding Officer of the unit of the Forces concerned, or an officer authorised in writing by that Commanding Officer who is not below the rank of — |
| (a) | Lieutenant in the Navy; |
|
| (b) | Captain in the Army; or |
|
| | Excise duty payable on the date on which the tobacco is imported or removed from customs control, as the case may be. |
|
| | | (c) | Flight Lieutenant in the Air Force, |
|
| |
| | | specifying that the tobacco is imported or removed from customs control (as the case may be) for the person to be supplied to a member of the Forces mentioned in the first column, must be produced on request of the proper officer of customs. |
| |
| | | (a) | written authorisation by the Commanding Officer of the unit of the Forces concerned, or an officer authorised in writing by that Commanding Officer who is not below the rank of — |
|
| (i) | Lieutenant in the Navy; |
|
| (ii) | Captain in the Army; or |
|
| (iii) | Flight Lieutenant in the Air Force, |
|
| | specifying that the beer is imported or removed from customs control (as the case may be) for the person to be supplied to a member of the Forces mentioned in the first column, must be produced on request of the proper officer of customs; and |
|
| | Customs duty and excise duty payable on the date on which the beer is imported or removed from customs control, as the case may be. |
|
| | | (b) | the beer must be supplied in bottles or other containers that are marked in the manner required by the Director‑General. |
|
| |
| 7. | Any person supplying to an officer or a serviceman serving in a ship of the Commonwealth Navies in full commission |
|
| | | The following must be produced on request of the proper officer of customs: |
| (a) | written authorisation by the Commanding Officer or Executive Officer of the ship, who is not below the rank of Lieutenant in the Navy, specifying that the intoxicating liquor or tobacco (as the case may be) is imported or removed from customs control (as the case may be) for the person for supply to such an officer or a serviceman; |
|
| | Customs duty or excise duty (as the case may be) payable on the date on which the intoxicating liquor or tobacco (as the case may be) is imported or removed from customs control, as the case may be. |
|
| | | (b) | the specimen signature of the person; |
|
| |
| | | (c) | proof that the intoxicating liquor or tobacco (as the case may be) has been correctly delivered on board the ship. |
|
| |
| 8. | Any of the following individuals: |
|
| (a) | an ANZUK Force individual; |
|
| (b) | a dependant of an ANZUK Force individual |
|
| | All goods imported by parcel post in the quantities that the Director‑General may allow |
| | (a) | written authorisation by an officer of the ANZUK Force who is responsible for the management of, or for overseeing the logistics or welfare of, the ANZUK Force, specifying that the goods are imported for the individual, must be produced on request of the proper officer of customs; and |
|
| | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported. |
|
| | | (b) | the importer of the goods must be identified to the proper officer of customs if required. |
|
| |
| 9. | An ANZUK Force individual who, during the individual’s term of service in Singapore, has not disposed of any other motor vehicle on which excise duty has not been paid by reason of this item |
|
| | | Written authorisation by an officer of the ANZUK Force who is responsible for the management of, or for overseeing the logistics or welfare of, the ANZUK Force, specifying that the motor vehicle is imported or removed from customs control (as the case may be) for the individual, must be produced on request of the proper officer of customs. |
| | Excise duty payable on the date on which the motor vehicle is imported or removed from customs control, as the case may be. |
|
| 10. | An authorised service organisation |
|
| | (1) | All goods for the personal use of an ANZUK Force individual or a dependant of an ANZUK Force individual, except — |
|
| (b) | intoxicating liquor excluding beer; and |
|
| (c) | petroleum, biodiesel blends and CNG |
|
| | (a) | written authorisation by a responsible officer of the authorised service organisation, specifying that the goods are imported or removed from customs control (as the case may be) for the authorised service organisation, must be produced on request of the proper officer of customs; and |
|
| (b) | every bottle or other container of beer must be marked in the manner required by the Director‑General. |
|
| | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported or removed from customs control, as the case may be. |
|
| | (2) | Any petroleum, biodiesel blends or CNG imported or removed from customs control for use solely in the official vehicles of the authorised service organisation |
|
| | (a) | written authorisation by a responsible officer of the authorised service organisation, specifying that the petroleum, biodiesel blends or CNG (as the case may be) is imported or removed from customs control (as the case may be) for the authorised service organisation, must be produced on request of the proper officer of customs; and |
|
| | Excise duty payable on the date on which the petroleum, biodiesel blends or CNG (as the case may be) is imported or removed from customs control, as the case may be. |
|
| | | (b) | a colouring substance as the Director‑General may require must be added to the petroleum or biodiesel blends. |
|
| |
| 11. | Singapore Armed Forces (called in this item the SAF) |
|
| | (1) | Military stores except petroleum, biodiesel blends and CNG |
|
| | (a) | written authorisation by — |
|
| (i) | a public officer or an SAF officer authorised by the Permanent Secretary, Ministry of Defence; or |
|
| | Excise duty payable on the date on which the military stores are imported or removed from customs control, as the case may be. |
|
| | | (ii) | the Commanding Officer of the SAF unit concerned, |
|
| | specifying that the military stores are imported or removed from customs control (as the case may be) for the SAF, must be produced on request of the proper officer of customs; and |
|
| |
| | | (b) | the military stores must be marked in the manner required by the Director‑General. |
|
| |
| | (2) | Any condemned motor vehicle |
|
| | (a) | a condemnation certificate signed by — |
|
| (i) | a public officer or an SAF officer authorised by the Permanent Secretary, Ministry of Defence; or |
|
| (ii) | the Commanding Officer of the SAF unit concerned, |
|
| | specifying that the condemned motor vehicle is imported for the SAF, must be produced on request of the proper officer of customs; and |
|
| | Excise duty payable on the date on which the condemned motor vehicle is imported. |
|
| | | (b) | before the condemned motor vehicle is transferred to another person, the proper officer of customs must, on request — |
|
| (i) | be provided with the location of the condemned motor vehicle; and |
|
| (ii) | be allowed to inspect the condemned motor vehicle. |
|
| |
| 12. | Any person supplying to any member of the Singapore Armed Forces (called in this item the SAF), including any volunteer member or honorary member of the SAF not in continuous training |
|
| | Beer manufactured in Singapore that is supplied to any member of the SAF mentioned in the first column |
| | (a) | the following must be produced on request of the proper officer of customs: |
|
| (i) | written authorisation by the Commanding Officer or Logistics Officer of the SAF unit concerned, specifying that the beer is supplied to any member of the SAF mentioned in the first column; |
|
| | Customs duty and excise duty payable on the date on which the beer is removed from customs control. |
|
| | | (ii) | the specimen signature of the person; |
|
| |
| | | (b) | every bottle or other container of beer must be marked in the manner required by the Director‑General; and |
|
| |
| | | (c) | the beer must be supplied — |
|
| |
| | | (i) | for consumption in any mess or canteen of the SAF; or |
|
| |
| | | (ii) | during any function organised by the SAF for consumption within the premises where the function is held. |
|
| |
| 13. | The Gurkha Contingent of the Singapore Police Force (called in this item the Contingent) |
|
| | Any of the following that is supplied to any member of the Contingent: |
| | (a) | written authorisation by the Commanding Officer of the Contingent, specifying that the whisky or beer is supplied to any member of the Contingent, must be produced on request of the proper officer of customs; |
|
| (b) | the whisky or beer (as the case may be) must be supplied only for consumption in connection with the celebration of the Dashera Festival by members of the Contingent; and |
|
| | Customs duty or excise duty (as the case may be) payable on the date on which the whisky or beer (as the case may be) is imported or removed from customs control (as the case may be) for supply to any member of the Contingent. |
|
| | | (c) | every bottle or other container of whisky or beer (as the case may be) must be marked in the manner required by the Director‑General. |
|
| |
| | Bona fide trade sample that is re‑imported after being temporarily exported for the sole purpose of soliciting trade |
| | (a) | the following must be registered with the Director‑General: |
|
| (i) | the export of the trade sample, at the time of export; |
|
| (ii) | the re‑import of the trade sample, at the time of re‑import; |
|
| | Customs duty or excise duty (as the case may be) payable on the date on which the trade sample is re‑imported. |
|
| | | (b) | the importer must satisfy the proper officer of customs that the trade sample that is re‑imported is the same as the trade sample that had been temporarily exported; |
|
| |
| | | (c) | the trade sample must not have undergone any processing or manipulation outside Singapore after it was exported; and |
|
| |
| | | (d) | the trade sample must be re‑imported within 3 months, or any longer period that the Director‑General may approve, starting on the date the trade sample is exported. |
|
| |
| 15. | The lessee of any Malayan Railway restaurant car |
|
| | All goods for consumption or use by passengers on the train |
| | The goods must be imported in the restaurant car. |
| | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported. |
|
| 16. | Any of the following organisations: |
|
| (a) | an educational and research establishment; |
|
| (b) | a Government department; |
|
| (d) | a company with research and development facilities |
|
| | Any of the following for use for any instructional, official or research and development purposes of the organisation: |
| (1) | ethyl alcohol in the quantity allowed by the Director‑General; |
|
| (2) | petroleum, biodiesel blends or CNG in the quantity allowed by the Director‑General |
|
| | Written authorisation by any of the following persons, specifying that the goods are imported or removed from customs control (as the case may be) for the organisation, must be produced on request of the proper officer of customs: |
| (a) | in the case of an educational and research establishment or a Government department — the head of that establishment or department, as the case may be; |
|
| | Excise duty payable on the date on which the goods are imported or removed from customs control, as the case may be. |
|
| | | (b) | in the case of a statutory body — the chairperson or chief executive; |
|
| |
| | | (c) | in the case of a company with research and development facilities — the head of, or any other person in a position of authority in, that company as the Director‑General may allow. |
|
| |
| 17. | Any registered pharmacist |
|
| | Ethyl alcohol in the quantity allowed by the Director‑General — |
| (1) | for use for any medical or scientific purpose, or any purpose in Part 3 of this Schedule; |
|
| (2) | for supply to any of the following persons for use for any purpose mentioned in sub‑paragraph (1): |
|
| | | Excise duty payable on the date on which the ethyl alcohol is imported. |
|
| | (a) | another registered pharmacist; |
|
| | |
| | (b) | a registered medical practitioner; |
|
| | |
| | | |
| | | |
| | (e) | a person in charge of a hospital; or |
|
| | |
| | (3) | for making any preparation for use, or supply to another person, for a medical or scientific purpose |
|
| | |
| 18. | Any of the following persons: |
|
| (a) | a registered medical practitioner; |
|
| (d) | a person in charge of a hospital |
|
| | Ethyl alcohol obtained from a registered pharmacist in accordance with item 17 — |
| (1) | for use for any medical or scientific purpose or any purpose in Part 3 of this Schedule; or |
|
| (2) | for making any preparation for use, or supply to another person, for a medical or scientific purpose |
|
| | | Excise duty payable on the date on which the ethyl alcohol is imported. |
|
| 19. | Any person licensed under section 51(1) or 63(1) of the Act that is a petroleum or biodiesel blend company (called in this item the company) |
|
| | Petroleum or biodiesel blend used for testing purposes in the quantities allowed by the Director‑General |
| | (a) | the petroleum or biodiesel blend (as the case may be) must be removed only to a laboratory approved by the Director‑General for testing purposes; |
|
| (b) | the company must keep records of any information that the Director‑General may require relating to the petroleum or biodiesel blends (as the case may be) which — |
|
| | Excise duty payable on the date on which the petroleum or biodiesel blend (as the case may be) is removed from customs control. |
|
| | | (i) | have been used for testing purposes; or |
|
| |
| | | (ii) | not having been used for testing purposes, have been destroyed, |
|
| |
| | | | including (where sub‑paragraph (ii) applies) information relating to the manner of destruction; and |
|
| |
| | | (c) | the company must allow any senior officer of customs to inspect the records mentioned in paragraph (b). |
|
| |
| 20. | Any person licensed under section 51(1) or 63(1) of the Act that is a petroleum or biodiesel blend company (called in this item the company) |
|
| | Petroleum or biodiesel blend used for blending, mixing, upgrading, downgrading, varying and similar operations (called in this item the relevant operations), but excluding any product resulting from the relevant operations |
| | (a) | the petroleum or biodiesel blend (as the case may be) must be used for the relevant operations only at the licensed warehouse relating to the relevant operations; |
|
| (b) | the company must keep records of all information that the Director‑General may require relating to — |
|
| | Excise duty payable on the date on which the petroleum or biodiesel blend (as the case may be) is used. |
|
| | | (i) | all petroleum or biodiesel blends (as the case may be) which have been used for any relevant operations; and |
|
| |
| | | (ii) | the final product resulting from those relevant operations; and |
|
| |
| | | (c) | the company must allow any senior officer of customs to inspect the records mentioned in paragraph (b). |
|
| |
| 21. | Any person in charge of any motor vessel, motor vehicle, railway locomotive or self‑propelled railcar (called in this item the conveyance) |
|
| | Petroleum, biodiesel blends or CNG (called in this item fuel) in the fuel supply tank of the conveyance used for the purpose of propelling the conveyance |
| | The quantity of fuel in the fuel supply tank of the conveyance must not exceed the capacity of the fuel supply tank normally fitted to the model of the conveyance by the manufacturer. |
| | Excise duty payable on the date on which the conveyance is imported. |
|
| 22. | Any person licensed under section 63(1) of the Act that is a brewery |
|
| | Beer used for testing purposes in the quantity allowed by the Director‑General |
| | (a) | the beer must be used only in the laboratory of the premises of the brewery specified in the licence; |
|
| (b) | any beer which is not used for testing purposes immediately before the first day of each month must be destroyed in accordance with the directions of any officer of customs; |
|
| | Customs duty and excise duty payable on the date on which the beer is used. |
|
| | | (c) | the person must keep records of all information that the Director‑General may require relating to any beer which — |
|
| |
| | | (i) | has been used for testing purposes; or |
|
| |
| | | (ii) | not having been used for testing purposes, has been destroyed, |
|
| | including (where sub‑paragraph (ii) applies) information relating to the manner of destruction; and |
|
| |
| | | (d) | the person must allow any senior officer of customs — |
|
| |
| | | (i) | to observe the destruction of any beer mentioned in paragraph (b); and |
|
| (ii) | to inspect the records mentioned in paragraph (c). |
|
| |
| 23. | Any person licensed under section 63(1) of the Act that is a distillery |
|
| | (1) | Any intoxicating liquor used for testing purposes in the quantity allowed by the Director‑General |
|
| | (a) | the intoxicating liquor must be used only in the premises of the distillery specified in the licence; |
|
| (b) | any intoxicating liquor which is not used for testing purposes immediately before the first day of each month must be destroyed in accordance with the directions of any officer of customs; |
|
| | Excise duty payable on the date on which the intoxicating liquor is used. |
|
| | | (c) | the person must keep records of all information that the Director‑General may require relating to all intoxicating liquor which — |
|
| |
| | | (i) | has been used for testing purposes; or |
|
| |
| | | (ii) | not having been used for testing purposes, has been destroyed, |
|
| | including (where sub‑paragraph (ii) applies) information relating to the manner of destruction; and |
|
| |
| | | (d) | the person must allow any senior officer of customs — |
|
| |
| | | (i) | to observe the destruction of any intoxicating liquor mentioned in paragraph (b); and |
|
| |
| | | (ii) | to inspect the records mentioned in paragraph (c). |
|
| |
| | (2) | Non‑standard ethyl alcohol imported for redistillation, in the quantity allowed by the Director‑General |
|
| | (a) | the non‑standard ethyl alcohol must not be transferred to another person in its original state; and |
|
| (b) | the entire quantity of the non‑standard ethyl alcohol imported must be redistilled without the addition of any other material or substance, except water for the purpose of dilution. |
|
| | Excise duty payable on the date on which the non‑standard ethyl alcohol is used for redistillation. |
|
| 24. | Any individual mentioned in paragraph 2 of the Customs (Home‑Brewing of Fermented Liquors) (Exemption) Order (O 9) (called in this item the applicable Order) |
|
| | Any liquor manufactured in accordance with, and in the quantity permitted under, the applicable Order |
| | | Customs duty or excise duty (as the case may be) payable on the date on which the liquor is manufactured. |
|
| 25. | Any organisation or individual (called in this item the exhibitor) participating in a wine exhibition or conference event approved by the Director‑General (called in this item the approved event) |
|
| | Wine (other than wine the import of which is absolutely prohibited under section 38 of the Act) for the purpose of sampling by representatives of any business at the approved event that — |
| (1) | does not exceed 2.25 litres per label per day of the approved event; and |
|
| (2) | is contained in one or more bottles or other containers |
|
| | (a) | the sampling of the wine must be conducted within a venue approved by the Director‑General (called in this item the approved venue); |
|
| (b) | the exhibitor must keep records of all information that the Director‑General may require relating to all wine taken into the approved venue and used for sampling; and |
|
| (c) | the exhibitor must allow any senior officer of customs to inspect the records mentioned in paragraph (b). |
|
| | Excise duty payable on the date on which the wine is imported or removed from customs control (as the case may be) for sampling. |
|
| 26. | Any bona fide traveller, other than a traveller who — |
|
| (1) | is below 18 years of age; |
|
| (2) | is arriving from Malaysia; or |
|
| (3) | has spent less than 48 hours outside Singapore immediately before arrival in Singapore |
|
| | Wine, spirits or beer (collectively called in this item liquor) of the following quantities for personal consumption (including any liquor purchased from a duty‑free shop licensed under the Act, but excluding any liquor the import of which is absolutely prohibited under section 38 of the Act): |
| (1) | wine and spirits not exceeding one litre each; |
|
| (2) | wine and beer not exceeding one litre each; |
|
| (3) | spirits and beer not exceeding one litre each; |
|
| | | Customs duty or excise duty (as the case may be) payable on the date on which the liquor is imported. |
|
| | (4) | wine only not exceeding 2 litres; |
|
| | |
| | (5) | spirits only not exceeding one litre; |
|
| | |
| | (6) | beer only not exceeding 2 litres |
|
| | |
| 27. | Any bona fide crew member of any aircraft or ship, other than a crew member who has spent less than 48 hours outside Singapore immediately before arrival in Singapore |
|
| | Wine, spirits or beer (collectively called in this item liquor) of the following quantities for personal consumption, excluding any liquor the import of which is absolutely prohibited under section 38 of the Act: |
| (1) | spirits not exceeding one quarter of a litre; |
|
| (2) | wine not exceeding one litre; |
|
| (3) | beer not exceeding one litre |
|
| | | Customs duty or excise duty (as the case may be) payable on the date on which the liquor is imported. |
|
| 28. | Any person licensed under section 63(1) of the Act to manufacture cigarettes (called in this item the manufacturer) |
|
| | Cigarettes used for testing purposes in the quantity allowed by the Director‑General |
| | (a) | the cigarettes must be used only in the laboratory of the manufacturer’s factory specified in the licence for that factory; |
|
| (b) | any cigarette which is not used for testing purposes immediately before the first day of each month must be destroyed in accordance with the directions of any officer of customs; |
|
| | Excise duty payable on the date on which the cigarettes are used. |
|
| | | (c) | the manufacturer must keep records of all information that the Director‑General may require relating to all cigarettes which — |
|
| |
| | | (i) | have been used for testing purposes; or |
|
| |
| | | (ii) | not having been used for testing purposes, have been destroyed, |
|
| |
| | | | including (where sub‑paragraph (ii) applies) information relating to the manner of destruction; and |
|
| |
| | | (d) | the manufacturer must allow any senior officer of customs — |
|
| |
| | | (i) | to observe the destruction of any cigarettes mentioned in paragraph (b); and |
|
| |
| | | (ii) | to inspect the records mentioned in paragraph (c). |
|
| |
| 29. | Any person licensed under section 63(1) of the Act to manufacture cigarettes (called in this item the manufacturer) |
|
| | Imported leaf tobacco, semi‑manufactured tobacco, cut rag tobacco and reconstituted tobacco (called in this item the applicable tobacco) used for the manufacture of cigarettes in Singapore |
| | (a) | the applicable tobacco must be stored only in a licensed warehouse; |
|
| (b) | the manufacturer must keep records of all information that the Director‑General may require relating to the applicable tobacco; and |
|
| | Excise duty payable on the date on which the applicable tobacco is used. |
|
| | | (c) | the manufacturer must allow any senior officer of customs to inspect the records mentioned in paragraph (b). |
|
| |
| 30. | Singapore foreign service official returning from a posting in an overseas mission |
|
| | | (a) | the motor vehicle must be re‑exported within 6 months, or any longer period that the Director‑General may approve, starting on the date the motor vehicle is imported; |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (b) | the following must be registered with the Director‑General: |
|
| |
| | | (i) | the import of the motor vehicle, at the time it was imported; |
|
| |
| | | (ii) | the re‑export of the motor vehicle, at the time it was re‑exported; and |
|
| |
| | | (c) | the official must satisfy the proper officer of customs that the motor vehicle that is re‑exported is the same as the motor vehicle that had been imported. |
|
| |
| 31. | Any driver of any motor vehicle |
|
| | Any motor vehicle that is temporarily imported for private use |
| | (a) | the motor vehicle is used exclusively by the driver; |
|
| (b) | the driver intends that the motor vehicle is to be re‑exported from Singapore as soon as possible; |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (c) | the following must be registered with the Director‑General: |
|
| |
| | | (i) | the import of the motor vehicle, at the time it was imported; |
|
| |
| | | (ii) | the re-export of the motor vehicle, at the time it was re‑exported; and |
|
| |
| | | (d) | the driver must satisfy the proper officer of customs that the motor vehicle that is re‑exported is the same as the motor vehicle that had been temporarily imported. |
|
| |
| 32. | Any owner of a motor vehicle |
|
| | Any motor vehicle that is re‑imported after being temporarily exported for repairs |
| | (a) | the motor vehicle must be re‑imported within 3 months, or any longer period that the Director‑General may approve, starting on the date the motor vehicle is exported; |
|
| (b) | the following must be registered with the Director‑General: |
|
| (i) | the export of the motor vehicle, at the time it was exported; |
|
| (ii) | the re‑import of the motor vehicle, at the time it was re‑imported; |
|
| (c) | the importer must satisfy the proper officer of customs that the motor vehicle that is re‑imported is the same as the motor vehicle that had been temporarily exported; |
|
| | Excise duty payable on the date on which the motor vehicle is re‑imported on — |
| (a) | the remaining original parts of the motor vehicle; and |
|
| (b) | any new part which is added during the repairs to the motor vehicle, if the repairs are carried out for no charge under a warranty or guarantee agreement. |
|
|
| | | (d) | the owner must satisfy the senior officer of customs, at the time the motor vehicle is re‑imported, that the person is the registered owner of the motor vehicle; and |
|
| |
| | | (e) | the owner must produce the following documents issued by the repairer: |
|
| |
| | | (i) | a document setting out the details and values of any new parts which have been added to or used in the motor vehicle; |
|
| |
| | | (ii) | a document stating the cost of the repairs carried out or that the repairs have been carried out for no charge under a warranty or guarantee agreement. |
|
| |
| 33. | Any owner of a motor vehicle |
|
| | (1) | Any motor vehicle (other than a motor vehicle that was exported for repair) that is re‑imported, and which has been registered in Singapore prior to the imposition of duty |
|
| | (a) | the owner must satisfy the senior officer of customs, at the time the motor vehicle is re‑imported, that the person is the registered owner of the motor vehicle; and |
|
| (b) | the motor vehicle must not have undergone any repair or modification outside Singapore after it had been exported. |
|
| | Excise duty payable on the date on which the motor vehicle is re‑imported. |
|
| | (2) | Any motor vehicle (other than a motor vehicle that was exported for repair) that is re‑imported, which has been registered in Singapore previously and on which duty has been paid |
|
| | (a) | the owner must satisfy the senior officer of customs, at the time the motor vehicle is re‑imported, that — |
|
| (i) | the person is the registered owner of the motor vehicle; and |
|
| (ii) | the duty payable on the motor vehicle has been paid; and |
|
| | Excise duty payable on the date on which the motor vehicle was first imported. |
|
| | | (b) | the motor vehicle must not have undergone any repair or modification outside Singapore after it had been exported. |
|
| |
| | (3) | Any motor vehicle (other than a motor vehicle that was exported for repair) that is re‑imported, which has not been registered in Singapore previously and on which duty has been paid |
|
| | (a) | the owner must satisfy the senior officer of customs, at the time the motor vehicle is re‑imported, that — |
|
| (i) | the person is the owner of the motor vehicle; and |
|
| (ii) | the duty payable on the motor vehicle has been paid; and |
|
| | Excise duty payable on the date on which the motor vehicle was first imported. |
|
| | | (b) | the motor vehicle must not have undergone any repair or modification outside Singapore after it had been exported. |
|
| |
| | (1) | Any motor vehicle temporarily imported for repairs and subsequently re‑exported |
|
| | (a) | the motor vehicle must be re‑exported within 6 months, or any longer period that the Director‑General may approve, starting on the date the motor vehicle is imported; |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (b) | the following must be registered with the Director‑General: |
|
| |
| | | (i) | the import of the motor vehicle, at the time it was imported; |
|
| |
| | | (ii) | the re-export of the motor vehicle, at the time it was re‑exported; and |
|
| |
| | | (c) | the importer must satisfy the proper officer of customs that, despite any changes to the motor vehicle due to the repairs, the motor vehicle that is re‑exported is substantially the same as the motor vehicle which had been imported. |
|
| |
| | (2) | Spare parts imported to be added to or for use in any motor vehicle mentioned in paragraph (1) |
|
| | (a) | any spare parts imported that are not added to or used in the motor vehicle must be re‑exported within 6 months, or any longer period that the Director‑General may approve, starting on the date the spare parts are imported; and |
|
| | Excise duty payable on the date on which the spare parts are imported. |
|
| | | (b) | the following must be registered with the Director‑General: |
|
| |
| | | (i) | the import of the spare parts, at the time they were imported; |
|
| |
| | | (ii) | the re‑export of the spare parts, at the time they were re‑exported. |
|
| |
| | Any motor vehicle that is imported for the purposes of demonstration, training or permanent display by the importer |
| | The motor vehicle must not be used on any road. |
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| 36. | Any individual who is not a citizen or permanent resident of Singapore |
|
| | One motor vehicle temporarily imported and subsequently re‑exported |
| | (a) | the motor vehicle must be re‑exported within 6 months, or any longer period that the Director‑General may approve, starting on the date on which the motor vehicle is imported; |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (b) | the following must be registered with the Director‑General: |
|
| |
| | | (i) | the import of the motor vehicle, at the time it was imported; |
|
| |
| | | (ii) | the re-export of the motor vehicle, at the time it was re‑exported; and |
|
| |
| | | (c) | the individual must satisfy the proper officer of customs that the motor vehicle that is re‑exported is the same as the motor vehicle that had been temporarily imported. |
|
| |
| | (1) | Any motor vehicle temporarily imported under an ATA Carnet (called in this item a Carnet) for display or use at an exhibition, a show or a fair or any other event approved by the Director‑General, and subsequently re‑exported |
|
| | (a) | the importer must produce a Carnet issued by an overseas organisation recognised by the Director‑General in accordance with any international convention, agreement or arrangement to which the Singapore Government is a contracting party; and |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (b) | the importer must re‑export the motor vehicle within the validity period of the Carnet. |
|
| |
| | (2) | Any motor vehicle temporarily imported under an inward permit for display or use at an exhibition, a show or fair or other event approved by the Director‑General, and subsequently re‑exported |
|
| | (a) | the motor vehicle must be re‑exported within 6 months, or any longer period that the Director‑General may approve, starting on the date the motor vehicle is imported; |
|
| (b) | the following must be registered with the Director‑General: |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (i) | the import of the motor vehicle, at the time it was imported; |
|
| |
| | | (ii) | the export of the motor vehicle, at the time it was re‑exported; and |
|
| |
| | | (c) | the importer must satisfy the proper officer of customs that the motor vehicle that is re‑exported is the same as the motor vehicle that had been temporarily imported. |
|
| |
| | Any racing motor car or racing motorcycle (called in this item the racing vehicle) that is not for use on any road |
| | | Excise duty payable on the date on which the racing vehicle is imported. |
|
| | Any vintage motor vehicle that is a pre‑1940 model |
| | Either of the following conditions is satisfied: |
| (a) | the importer is exempted from paying the additional registration fee for the vintage motor vehicle by the Registrar of Vehicles; |
|
| | Excise duty payable on the date on which the vintage motor vehicle is imported. |
|
| | | (b) | the vintage motor vehicle is not registered for use on any road. |
|
| |
| 40. | Any person other than an individual (called in this item the applicable person) who is — |
|
| (a) | exempted from paying the additional registration fee for any motor vehicle by the Registrar of Vehicles; or |
|
| (b) | approved to receive a grant in respect of the additional registration fee for any motor vehicle under a scheme administered by the Ministry of Health or the Ministry of Social and Family Development |
|
| | Any motor vehicle specified in the exemption or grant mentioned in the first column (called in this item the applicable vehicle), for use for the official activities of the applicable person |
| | (a) | the applicable vehicle must be registered in the name of the applicable person; and |
|
| (b) | the applicable person must maintain — |
|
| (i) | the exemption mentioned in paragraph (a) of the first column granted to the applicable person, including by complying with all requirements or conditions imposed by the Registrar of Vehicles in relation to the exemption; or |
|
| (ii) | the grant mentioned in paragraph (b) of the first column granted to the applicable person, including by complying with all requirements or conditions imposed by the Ministry of Health or the Ministry of Social and Family Development (as the case may be) in relation to the grant. |
|
| | Excise duty payable on the date on which the applicable vehicle is imported or removed from customs control, as the case may be. |
|
| 41. | Any person other than an individual |
|
| | (1) | Any medical transport vehicle for use for the official activities of the person |
|
| (2) | Any motor vehicle to be retrofitted as a medical transport vehicle mentioned in paragraph (1) (called in this item the relevant vehicle) |
|
| | (a) | the medical transport vehicle or relevant vehicle (as the case may be) must be registered in the person’s name; |
|
| (b) | a relevant vehicle must not be used pending its retrofitting as a medical transport vehicle; and |
|
| (c) | the person is exempted from paying the additional registration fee for the medical transport vehicle by the Registrar of Vehicles. |
|
| | Excise duty payable on the date on which the medical transport vehicle or relevant vehicle (as the case may be) is imported or removed from customs control, as the case may be. |
|
| 42. | Singapore Civil Defence Force (called in this item the SCDF) |
|
| | Any medical transport vehicle for use for the official activities of the SCDF |
| | (a) | the medical transport vehicle must be registered in the name of the SCDF; and |
|
| (b) | written authorisation by — |
|
| (i) | a public officer or an SCDF officer authorised by the Permanent Secretary, Ministry of Home Affairs; or |
|
| | Excise duty payable on the date on which the medical transport vehicle is imported or removed from customs control, as the case may be. |
|
| | | (ii) | the Commanding Officer of the SCDF unit concerned, |
|
| |
| | | | specifying that the medical transport vehicle is imported or removed from customs control (as the case may be) for the SCDF, must be produced on request of the proper officer of customs. |
|
| |
| 43. | Any disabled individual who — |
|
| (a) | is exempted from paying the additional registration fee for any motor vehicle (called in this item the applicable motor vehicle) — |
|
| (i) | by the Registrar of Vehicles; or |
|
| (ii) | under a scheme administered by SGEnable Ltd.; and |
|
| (b) | has not purchased another applicable motor vehicle before a period of at least 6 years, or any shorter period that the Director‑General may approve, has elapsed since the purchase of the earlier applicable motor vehicle owned by the individual |
|
| | One applicable motor vehicle |
| | The disabled individual must maintain the exemption mentioned in paragraph (a) of the first column granted to the disabled individual, including by complying with any requirements or conditions imposed by — |
| (a) | the Registrar of Vehicles, in relation to the exemption mentioned in paragraph (a)(i) of the first column; or |
|
| (b) | SGEnable Ltd., in relation to the exemption granted under the scheme mentioned in paragraph (a)(ii) of the first column. |
|
| | Excise duty payable on the date on which the applicable motor vehicle is imported or removed from customs control, as the case may be. |
|
| 44. | Any educational institution |
|
| | (a) | is manufactured in Singapore for academic purposes; and |
|
| (b) | is not intended for use, except in a competition or for the purpose of testing, on any road |
|
| | | Excise duty payable on the date on which the motor vehicle is manufactured. |
|
| | Half-cuts of a motor car, each of which is cut off at points between 2 vertical planes which are both perpendicular to the longitudinal axis of the motor car, where — |
| (a) | one vertical plane contains the rear‑most point of each front wheel arch of the motor car; and |
|
| (b) | the other vertical plane contains the front‑most point of each rear wheel arch of the motor car |
|
| | (a) | both half‑cuts of the motor car must be imported together; and |
|
| (b) | the half‑cuts of the motor car must not be re‑joined together after import. |
|
| | Excise duty payable on the date on which the motor car is imported. |
|
| | A replacement vehicle which is imported for the direct replacement of a registered motor vehicle (called in this item the original vehicle), and on which excise duty has been paid |
| | (a) | the importer must satisfy the proper officer of customs that the Registrar of Vehicles — |
|
| (i) | has registered the replacement vehicle in substitution of the original vehicle under rule 3F of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5); and |
|
| | Excise duty paid for the original vehicle. |
|
| | | (ii) | has approved the transfer of the certificate of entitlement issued for the original vehicle to register the replacement vehicle under rule 19A of the Road Traffic (Motor Vehicles, Quota System) Rules (Cap. 276, R 31); and |
|
| |
| | | (b) | the original vehicle must have been destroyed or permanently removed from Singapore in accordance with rule 34 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules. |
|
| |
| (a) | carrying on the business of providing funeral or undertaking services; and |
|
| (b) | which is incorporated or registered under an ACRA‑administered Act with “Funeral and Related Activities” as its principal activity or one of its principal activities |
|
| | | (a) | the hearse must be registered in the name of the business entity; and |
|
| (b) | the hearse must be registered under the Road Traffic Act as a goods vehicle. |
|
| | Excise duty payable on the date on which the hearse is imported or removed from customs control, as the case may be. |
|
| | Any motor vehicle that is imported for the purposes of conducting research and development or trials |
| | The importer must satisfy an officer of customs that any of the following applies: |
| (a) | a special purpose licence for purposes of research and development has been issued for the motor vehicle under section 28A of the Road Traffic Act; |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (b) | the registration of the motor vehicle under the Road Traffic Act has been waived under rule 3A(a)(ii)(B) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules; |
|
| |
| | | (c) | authorisation for purposes of a trial under rule 7(1)(a)(i) of the Road Traffic (Autonomous Motor Vehicles) Rules 2017 (G.N. No. S 464/2017) has been granted for the use of the motor vehicle; |
|
| |
| | | (d) | the importer is exempted under section 142 of the Road Traffic Act from any provision of that Act or the rules made under that Act in relation to the registration and use of the motor vehicle. |
|
| |
| | (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 |
|
| | | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported. |
|
| | (a) | are imported and warehoused or deposited in any one or more of the following places: |
|
| (i) | a Government warehouse; |
|
| | | Customs duty or excise duty (as the case may be) payable on the date on which the goods are imported. |
|
| | (ii) | an export inspection station; |
|
| | |
| | (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 |
|
| | |
| 51. | Any importer who intends for any motor vehicle to undergo an inspection in accordance with rule 4(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (called in this item the applicable inspection) |
|
| | Any motor vehicle that is temporarily imported for the purpose of undergoing the applicable inspection |
| | (a) | except as permitted under the Road Traffic Act, the motor vehicle must not be used on any road; |
|
| (b) | the motor vehicle must be removed from the customs territory within 6 months, or any longer period that the Director‑General may approve, starting on the date the motor vehicle is imported; |
|
| | Excise duty payable on the date on which the motor vehicle is imported. |
|
| | | (c) | the following must be registered with the Director‑General: |
|
| |
| | | (i) | the import of the motor vehicle, at the time it was imported; |
|
| |
| | | (ii) | the removal of the motor vehicle from the customs territory, at the time of removal; |
|
| |
| | | (d) | the importer must satisfy the proper officer of customs that the motor vehicle that is removed from the customs territory is the same as the motor vehicle that had been temporarily imported; and |
|
| |
| | | (e) | either of the following documents must be produced on the request of the proper officer of customs: |
|
| |
| | | (i) | a document stating that the motor vehicle is to undergo the applicable inspection at the time and place specified in the document; |
|
| |
| | | (ii) | a document stating that the motor vehicle had undergone the applicable inspection at the time and place specified in the document. |
|
| |
