Customs (Duties) (Exemption) (Amendment No. 2) Order 2002

Status:

Published in Subsidiary Legislation Supplement
on 30 Dec 2002

No. S 685

Customs Act

(Chapter 70)

Customs (Duties) (Exemption) (Amendment No. 2) Order 2002

In exercise of the powers conferred by section 13(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) (Exemption) (Amendment No. 2) Order 2002 and shall come into operation on 1st January 2003.

Amendment of Schedule

2. Part I of the Schedule to the Customs (Duties) (Exemption) Order (O 5, 2002 Ed.) is amended —

(a)

by deleting the word “reasonable” in item 8 (b) and substituting the word “such”;

(b)

by deleting item 13 and substituting the following item:

13.

Educational and research establishments, Government departments, statutory bodies and any company with research and development facilities

(1) Ethyl alcohol.

(a) That the goods exempted in such quantities as the Director-General may determine shall be used solely for instructional, official or research and development purposes; and

(2) Petroleum spirit and products.

(b) that the exemption shall be subject to the production of a certificate in such form as the Director-General shall direct, given under the hand of —

(i) the Head of the establishment or Government department;

(ii) the Chairman or Chief Executive of the statutory body; or

(iii) the Head of the company or such other person in a position of authority in the company acceptable to the Director-General.

(c)

by inserting, immediately after item 39, the following item:

39A.

Any company or organisation.

Ambulances.

(a) That the ambulances are to be registered under the name of the company or organisation;

(b) that the ambulances are only to be used for the activities of the company or organisation and not for the personal use of its directors or executives;

(c) that the exemption shall be subject to the production of a certificate in such form as the Director-General shall direct;

(d) that the ambulances must be granted additional registration fee exemption by the Land Transport Authority;

(e) that the requirements imposed by the Land Transport Authority for granting additional registration fee exemption in respect of such ambulances are complied with;

(f) that any breach of the requirements imposed by the Land Transport Authority would render the applicant liable for payment of excise duty in full; and

(g) that in the event of a disposal of the ambulances to a person not entitled to such exemption, excise duty shall be levied and paid on the ambulances at the current value.

Made this 27th day of December 2002.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R17.2.01 Vol. 4; AG/LEG/SL/70/2002/1 Vol. 2]

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

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